FYLIGRANE ARCHITECTURE: 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.
FYLIGRANE ARCHITECTURE
Largest movements
- Cash +€29,414
up €29,414 (+157.3%), from €18,703 to €48,117
mainly Net result for the year (+€22,461) and Tax, wage and social debts (+€3,996)
- Receivables within one year -€3,380
down €3,380 (-18.2%), from €18,525 to €15,145
of which Other amounts receivable: -€3,392
- Profit (loss) carried forward +€21,628
up €21,628 (+104.3%), from €20,731 to €42,359
- Tax, wage and social debts +€3,996
up €3,996 (+29.5%), from €13,568 to €17,564
of which Taxes: +€5,996
- Depreciation -€1,130
no longer reported in 2025 (was €1,130)
- Taxes +€397
up €397 (+6.9%), from €5,794 to €6,191
- Gross operating margin +€322
up €322 (+1.1%), from €28,942 to €29,264
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 | €37,672 | €63,262 | +€25,590 | +67.9% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €37,672 | €63,262 | +€25,590 | +67.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,525 | €15,145 | -€3,380 | -18.2% |
| Trade receivables | 40 | €7,260 | €7,272 | +€12 | +0.2% |
| Other amounts receivable | 41 | €11,265 | €7,873 | -€3,392 | -30.1% |
| Cash at bank and in hand | 54/58 | €18,703 | €48,117 | +€29,414 | +157.3% |
| Deferred charges and accrued income | 490/1 | €444 | - | -€444 | |
| Total equity and liabilities | 10/49 | €37,672 | €63,262 | +€25,590 | +67.9% |
| Equity | 10/15 | €22,731 | €44,359 | +€21,628 | +95.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,731 | €42,359 | +€21,628 | +104.3% |
| Amounts payable | 17/49 | €14,941 | €18,903 | +€3,962 | +26.5% |
| Amounts payable within one year | 42/48 | €14,941 | €18,491 | +€3,550 | +23.8% |
| Trade debts | 44 | €514 | €94 | -€420 | -81.7% |
| Suppliers | 440/4 | €514 | €94 | -€420 | -81.7% |
| Taxes, remuneration and social security | 45 | €13,568 | €17,564 | +€3,996 | +29.5% |
| Taxes | 450/3 | €11,568 | €17,564 | +€5,996 | +51.8% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,130 | - | -€1,130 | |
| Other operating charges | 640/8 | €388 | €538 | +€150 | +38.7% |
| Gross operating margin | 9900 | €28,942 | €29,264 | +€322 | +1.1% |
| Operating profit (loss) | 9901 | €27,424 | €28,726 | +€1,302 | +4.7% |
| Financial charges | 65/66B | €40 | €74 | +€34 | +85.0% |
| Recurring financial charges | 65 | €40 | €74 | +€34 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | €27,384 | €28,652 | +€1,268 | +4.6% |
| Income taxes | 67/77 | €5,794 | €6,191 | +€397 | +6.9% |
| Profit (loss) for the period | 9904 | €21,590 | €22,461 | +€871 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,590 | €22,461 | +€871 | +4.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.