FILY INFORMATION TECHNOLOGY: what changed
Two fiscal 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.
FILY INFORMATION TECHNOLOGY
Largest movements
- Receivables within one year -€30,000
no longer reported in 2025 (was €30,000)
- Cash +€4,030
up €4,030 (+121.6%), from €3,314 to €7,343
mainly Receivables within one year (+€30,000) and Other debts (+€13,349)
- Tangible fixed assets -€3,758
down €3,758 (-4.0%), from €94,887 to €91,129
of which Plant, machinery and equipment: -€3,758
- Profit (loss) carried forward -€48,733
down €48,733 (-84.6%), from -€57,636 to -€106,369
- Other debts +€13,349
up €13,349 (+51.0%), from €26,172 to €39,521
- Debts after one year -€12,610
down €12,610 (-37.8%), from €33,389 to €20,779
- Tax, wage and social debts +€8,973
up €8,973 (+2653.3%), from €338 to €9,311
of which Taxes: +€5,664
- Advances received +€5,000
new in 2025: €5,000
- Gross operating margin +€53,404
up €53,404 (+55.2%), from -€96,806 to -€43,402
- Taxes -€21,426
down €21,426 (-99.2%), from €21,601 to €175
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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,141 | €101,413 | -€29,728 | -22.7% |
| Fixed assets | 21/28 | €97,827 | €94,069 | -€3,758 | -3.8% |
| Tangible fixed assets | 22/27 | €94,887 | €91,129 | -€3,758 | -4.0% |
| Plant, machinery and equipment | 23 | €15,642 | €11,884 | -€3,758 | -24.0% |
| Furniture and vehicles | 24 | €64,265 | €64,265 | = | 0.0% |
| Other tangible fixed assets | 26 | €14,981 | €14,981 | = | 0.0% |
| Financial fixed assets | 28 | €2,940 | €2,940 | = | 0.0% |
| Current assets | 29/58 | €33,314 | €7,343 | -€25,970 | -78.0% |
| Amounts receivable within one year | 40/41 | €30,000 | - | -€30,000 | |
| Trade receivables | 40 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €3,314 | €7,343 | +€4,030 | +121.6% |
| Total equity and liabilities | 10/49 | €131,141 | €101,413 | -€29,728 | -22.7% |
| Equity | 10/15 | €58,750 | €10,016 | -€48,733 | -83.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,786 | €97,786 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,926 | €95,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,636 | -€106,369 | -€48,733 | -84.6% |
| Amounts payable | 17/49 | €72,392 | €91,396 | +€19,005 | +26.3% |
| Amounts payable after more than one year | 17 | €33,389 | €20,779 | -€12,610 | -37.8% |
| Financial debts | 170/4 | €33,389 | €20,779 | -€12,610 | -37.8% |
| Amounts payable within one year | 42/48 | €39,003 | €70,618 | +€31,615 | +81.1% |
| Current portion of amounts payable after more than one year | 42 | €12,227 | €12,610 | +€383 | +3.1% |
| Trade debts | 44 | €266 | €4,176 | +€3,910 | +1469.8% |
| Suppliers | 440/4 | €266 | €4,176 | +€3,910 | +1469.8% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €338 | €9,311 | +€8,973 | +2653.3% |
| Taxes | 450/3 | - | €5,664 | +€5,664 | |
| Remuneration and social security | 454/9 | €338 | €3,647 | +€3,309 | +978.5% |
| Other amounts payable | 47/48 | €26,172 | €39,521 | +€13,349 | +51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,758 | €3,758 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | -€96,806 | -€43,402 | +€53,404 | +55.2% |
| Operating profit (loss) | 9901 | -€100,564 | -€47,223 | +€53,341 | +53.0% |
| Financial income | 75/76B | €39 | €21 | -€18 | -45.9% |
| Recurring financial income | 75 | €39 | €21 | -€18 | -45.9% |
| Financial charges | 65/66B | €1,667 | €1,356 | -€311 | -18.7% |
| Recurring financial charges | 65 | €1,667 | €1,356 | -€311 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | -€102,192 | -€48,558 | +€53,634 | +52.5% |
| Income taxes | 67/77 | €21,601 | €175 | -€21,426 | -99.2% |
| Profit (loss) for the period | 9904 | -€123,793 | -€48,733 | +€75,060 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€123,793 | -€48,733 | +€75,060 | +60.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.