FILUNIC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FILUNIC
Largest movements
- Current investments +€1.7m
up €1.7m (+82.6%), from €2.1m to €3.8m
- Receivables within one year -€1.7m
down €1.7m (-76.7%), from €2.2m to €523,479
of which Trade receivables: -€1.7m
- Profit (loss) carried forward +€150,855
up €150,855 (+5.0%), from €3.0m to €3.2m
- Trade debts -€124,342
down €124,342 (-11.8%), from €1.1m to €933,801
- Other operating income -€238,397
down €238,397 (-15.6%), from €1.5m to €1.3m
- Services and other goods -€204,391
down €204,391 (-15.5%), from €1.3m to €1.1m
- Taxes +€49,725
up €49,725 (+358.7%), from €13,863 to €63,588
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,352,569 | €4,365,658 | +€13,088 | +0.3% |
| Current assets | 29/58 | €4,352,569 | €4,365,658 | +€13,088 | +0.3% |
| Amounts receivable within one year | 40/41 | €2,248,664 | €523,479 | -€1.7m | -76.7% |
| Trade receivables | 40 | €2,166,562 | €476,156 | -€1.7m | -78.0% |
| Other amounts receivable | 41 | €82,102 | €47,322 | -€34,780 | -42.4% |
| Current investments | 50/53 | €2,103,905 | €3,842,179 | +€1.7m | +82.6% |
| Other investments | 51/53 | €2,103,905 | €3,842,179 | +€1.7m | +82.6% |
| Total equity and liabilities | 10/49 | €4,352,569 | €4,365,658 | +€13,088 | +0.3% |
| Equity | 10/15 | €3,223,773 | €3,374,627 | +€150,855 | +4.7% |
| Contributions | 10/11 | €175,762 | €175,762 | = | 0.0% |
| Capital | 10 | €175,762 | €175,762 | = | 0.0% |
| Issued capital | 100 | €175,762 | €175,762 | = | 0.0% |
| Reserves | 13 | €46,317 | €46,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,865 | €18,865 | = | 0.0% |
| Legal reserve | 130 | €17,576 | €17,576 | = | 0.0% |
| Other | 1319 | €1,289 | €1,289 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,299 | €22,299 | = | 0.0% |
| Distributable reserves | 133 | €5,152 | €5,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,001,694 | €3,152,548 | +€150,855 | +5.0% |
| Amounts payable | 17/49 | €1,128,796 | €991,030 | -€137,766 | -12.2% |
| Amounts payable within one year | 42/48 | €1,128,796 | €991,030 | -€137,766 | -12.2% |
| Trade debts | 44 | €1,058,143 | €933,801 | -€124,342 | -11.8% |
| Suppliers | 440/4 | €1,058,143 | €933,801 | -€124,342 | -11.8% |
| Taxes, remuneration and social security | 45 | €70,653 | €57,229 | -€13,424 | -19.0% |
| Taxes | 450/3 | €70,653 | €57,229 | -€13,424 | -19.0% |
| Operating income | 70/76A | €1,527,855 | €1,289,459 | -€238,397 | -15.6% |
| Other operating income | 74 | €1,527,855 | €1,289,459 | -€238,397 | -15.6% |
| Operating charges | 60/66A | €1,321,532 | €1,116,859 | -€204,674 | -15.5% |
| Services and other goods | 61 | €1,320,551 | €1,116,160 | -€204,391 | -15.5% |
| Other operating charges | 640/8 | €982 | - | -€982 | |
| Non-recurring operating charges | 66A | - | €699 | +€699 | |
| Operating profit (loss) | 9901 | €206,323 | €172,600 | -€33,723 | -16.3% |
| Financial income | 75/76B | €78,546 | €49,942 | -€28,604 | -36.4% |
| Recurring financial income | 75 | €78,546 | €49,942 | -€28,604 | -36.4% |
| Income from current assets | 751 | €78,546 | €49,942 | -€28,604 | -36.4% |
| Financial charges | 65/66B | €2,257 | €8,100 | +€5,843 | +258.9% |
| Recurring financial charges | 65 | €2,257 | €8,100 | +€5,843 | +258.9% |
| Other financial charges | 652/9 | €2,257 | €8,100 | +€5,843 | +258.9% |
| Profit (loss) for the period before taxes | 9903 | €282,612 | €214,442 | -€68,170 | -24.1% |
| Income taxes | 67/77 | €13,863 | €63,588 | +€49,725 | +358.7% |
| Taxes | 670/3 | €13,863 | €63,588 | +€49,725 | +358.7% |
| Profit (loss) for the period | 9904 | €268,749 | €150,855 | -€117,894 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €268,749 | €150,855 | -€117,894 | -43.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.