Sylvain FILANSIF: 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.
Sylvain FILANSIF
Largest movements
- Cash +€22,252
up €22,252 (+59.0%), from €37,711 to €59,963
mainly Receivables within one year (+€8,731) and Net result for the year (+€7,736)
- Receivables within one year -€8,731
down €8,731 (-94.1%), from €9,280 to €549
of which Other amounts receivable: -€5,454
- Deferred charges and accrued income -€4,166
no longer reported in 2025 (was €4,166)
- Reserves +€7,736
up €7,736 (+416%), from €1,860 to €9,596
- Tax, wage and social debts +€4,776
up €4,776 (+236%), from €2,026 to €6,802
of which Taxes: +€4,802
- Other debts -€1,640
down €1,640 (-23.4%), from €7,002 to €5,362
- Trade debts -€1,515
down €1,515 (-25.4%), from €5,964 to €4,449
- Gross operating margin +€17,808
up €17,808 (+2,198%), from €810 to €18,618
- Taxes +€4,261
up €4,261 (+134%), from €3,190 to €7,451
- Financial charges +€1,778
up €1,778 (+107%), from €1,654 to €3,432
- Other operating charges -€511
no longer reported in 2025 (was €511)
- Staff costs -€384
no longer reported in 2025 (was €384)
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 | €51,757 | €61,112 | +€9,356 | +18.1% |
| Fixed assets | 21/28 | €600 | €600 | = | 0.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €51,157 | €60,512 | +€9,356 | +18.3% |
| Amounts receivable within one year | 40/41 | €9,280 | €549 | -€8,731 | -94.1% |
| Trade receivables | 40 | €3,276 | - | -€3,276 | |
| Other amounts receivable | 41 | €6,003 | €549 | -€5,454 | -90.9% |
| Cash at bank and in hand | 54/58 | €37,711 | €59,963 | +€22,252 | +59.0% |
| Deferred charges and accrued income | 490/1 | €4,166 | - | -€4,166 | |
| Total equity and liabilities | 10/49 | €51,757 | €61,112 | +€9,356 | +18.1% |
| Equity | 10/15 | €36,764 | €44,500 | +€7,736 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €9,596 | +€7,736 | +416% |
| Distributable reserves | 133 | €1,860 | €9,596 | +€7,736 | +416% |
| Profit (loss) carried forward | 14 | €16,304 | €16,304 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Amounts payable | 17/49 | €14,993 | €16,613 | +€1,620 | +10.8% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €14,993 | €16,613 | +€1,620 | +10.8% |
| Trade debts | 44 | €5,964 | €4,449 | -€1,515 | -25.4% |
| Suppliers | 440/4 | €5,964 | €4,449 | -€1,515 | -25.4% |
| Taxes, remuneration and social security | 45 | €2,026 | €6,802 | +€4,776 | +236% |
| Taxes | 450/3 | - | €4,802 | +€4,802 | |
| Remuneration and social security | 454/9 | €2,026 | €2,000 | -€26 | -1.3% |
| Other amounts payable | 47/48 | €7,002 | €5,362 | -€1,640 | -23.4% |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Other operating charges | 640/8 | €511 | - | -€511 | |
| Gross operating margin | 9900 | €810 | €18,618 | +€17,808 | +2,198% |
| Operating profit (loss) | 9901 | -€85 | €18,618 | +€18,703 | |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €1,654 | €3,432 | +€1,778 | +107% |
| Recurring financial charges | 65 | €1,654 | €3,432 | +€1,778 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€1,709 | €15,186 | +€16,896 | |
| Income taxes | 67/77 | €3,190 | €7,451 | +€4,261 | +134% |
| Profit (loss) for the period | 9904 | -€4,899 | €7,736 | +€12,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,899 | €7,736 | +€12,635 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.