FILYOAN: 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.
FILYOAN
Largest movements
- Tangible fixed assets -€3,356
down €3,356 (-56.4%), from €5,953 to €2,597
of which Furniture and vehicles: -€2,864
- Receivables within one year -€2,634
down €2,634 (-21.7%), from €12,148 to €9,514
of which Trade receivables: -€2,626
- Cash +€2,186
up €2,186 (+43.4%), from €5,036 to €7,221
mainly Trade debts (+€9,872) and Depreciation (+€5,802)
- Deferred charges and accrued income +€278
up €278 (+106%), from €261 to €540
- Profit (loss) carried forward -€10,707
down €10,707, from €10,612 to -€95
- Trade debts +€9,872
up €9,872 (+1,002%), from €985 to €10,857
- Tax, wage and social debts -€2,691
no longer reported in 2025 (was €2,691)
- Gross operating margin -€28,145
down €28,145, from €23,679 to -€4,466
- Depreciation -€5,098
down €5,098 (-46.8%), from €10,900 to €5,802
- Taxes -€2,691
no longer reported in 2025 (was €2,691)
- Other operating charges -€316
down €316 (-66.1%), from €479 to €162
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.
Derived cash bridge
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 | €23,398 | €19,872 | -€3,526 | -15.1% |
| Fixed assets | 21/28 | €5,953 | €2,597 | -€3,356 | -56.4% |
| Tangible fixed assets | 22/27 | €5,953 | €2,597 | -€3,356 | -56.4% |
| Plant, machinery and equipment | 23 | €941 | €449 | -€492 | -52.3% |
| Furniture and vehicles | 24 | €5,012 | €2,148 | -€2,864 | -57.1% |
| Current assets | 29/58 | €17,445 | €17,275 | -€170 | -1.0% |
| Amounts receivable within one year | 40/41 | €12,148 | €9,514 | -€2,634 | -21.7% |
| Trade receivables | 40 | €11,634 | €9,008 | -€2,626 | -22.6% |
| Other amounts receivable | 41 | €513 | €506 | -€7 | -1.4% |
| Cash at bank and in hand | 54/58 | €5,036 | €7,221 | +€2,186 | +43.4% |
| Deferred charges and accrued income | 490/1 | €261 | €540 | +€278 | +106% |
| Total equity and liabilities | 10/49 | €23,398 | €19,872 | -€3,526 | -15.1% |
| Equity | 10/15 | €19,722 | €9,015 | -€10,707 | -54.3% |
| Contributions | 10/11 | €7,250 | €7,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,612 | -€95 | -€10,707 | |
| Amounts payable | 17/49 | €3,676 | €10,857 | +€7,181 | +195% |
| Amounts payable within one year | 42/48 | €3,676 | €10,857 | +€7,181 | +195% |
| Trade debts | 44 | €985 | €10,857 | +€9,872 | +1,002% |
| Suppliers | 440/4 | €985 | €10,857 | +€9,872 | +1,002% |
| Taxes, remuneration and social security | 45 | €2,691 | - | -€2,691 | |
| Taxes | 450/3 | €2,691 | - | -€2,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,900 | €5,802 | -€5,098 | -46.8% |
| Other operating charges | 640/8 | €479 | €162 | -€316 | -66.1% |
| Gross operating margin | 9900 | €23,679 | -€4,466 | -€28,145 | |
| Operating profit (loss) | 9901 | €12,300 | -€10,430 | -€22,731 | |
| Financial charges | 65/66B | €324 | €277 | -€48 | -14.7% |
| Recurring financial charges | 65 | €324 | €277 | -€48 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €11,976 | -€10,707 | -€22,683 | |
| Income taxes | 67/77 | €2,691 | - | -€2,691 | |
| Profit (loss) for the period | 9904 | €9,285 | -€10,707 | -€19,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,285 | -€10,707 | -€19,992 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.