Dr. FloDePo: 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.
Dr. FloDePo
Largest movements
- Current investments +€125,491
up €125,491 (+83.6%), from €150,158 to €275,648
- Receivables within one year -€18,743
down €18,743 (-59.9%), from €31,277 to €12,534
- Cash +€12,129
up €12,129 (+61.3%), from €19,774 to €31,903
mainly Other debts (+€103,129) and Net result for the year (+€99,490)
- Other debts +€103,129
up €103,129 (+436%), from €23,665 to €126,794
- Tax, wage and social debts +€20,110
up €20,110 (+188%), from €10,686 to €30,796
- Financial income +€2,317
up €2,317 (+762%), from €304 to €2,621
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 | €203,090 | €325,628 | +€122,539 | +60.3% |
| Fixed assets | 21/28 | €1,803 | €3,532 | +€1,729 | +95.9% |
| Tangible fixed assets | 22/27 | €1,803 | €3,532 | +€1,729 | +95.9% |
| Plant, machinery and equipment | 23 | €1,500 | €1,000 | -€500 | -33.3% |
| Furniture and vehicles | 24 | €303 | €2,532 | +€2,229 | +735% |
| Current assets | 29/58 | €201,287 | €322,096 | +€120,810 | +60.0% |
| Amounts receivable within one year | 40/41 | €31,277 | €12,534 | -€18,743 | -59.9% |
| Other amounts receivable | 41 | €31,277 | €12,534 | -€18,743 | -59.9% |
| Current investments | 50/53 | €150,158 | €275,648 | +€125,491 | +83.6% |
| Cash at bank and in hand | 54/58 | €19,774 | €31,903 | +€12,129 | +61.3% |
| Deferred charges and accrued income | 490/1 | €78 | €2,011 | +€1,933 | +2,464% |
| Total equity and liabilities | 10/49 | €203,090 | €325,628 | +€122,539 | +60.3% |
| Equity | 10/15 | €167,928 | €167,418 | -€510 | -0.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €165,000 | €165,000 | = | 0.0% |
| Distributable reserves | 133 | €165,000 | €165,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €928 | €418 | -€510 | -54.9% |
| Amounts payable | 17/49 | €35,161 | €158,210 | +€123,049 | +350% |
| Amounts payable within one year | 42/48 | €35,161 | €158,210 | +€123,049 | +350% |
| Trade debts | 44 | €810 | €620 | -€190 | -23.5% |
| Suppliers | 440/4 | €810 | €620 | -€190 | -23.5% |
| Taxes, remuneration and social security | 45 | €10,686 | €30,796 | +€20,110 | +188% |
| Taxes | 450/3 | €10,686 | €30,796 | +€20,110 | +188% |
| Other amounts payable | 47/48 | €23,665 | €126,794 | +€103,129 | +436% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €1,177 | +€374 | +46.5% |
| Other operating charges | 640/8 | €226 | €228 | +€2 | +0.9% |
| Gross operating margin | 9900 | €126,799 | €126,817 | +€18 | 0.0% |
| Operating profit (loss) | 9901 | €125,769 | €125,412 | -€358 | -0.3% |
| Financial income | 75/76B | €304 | €2,621 | +€2,317 | +762% |
| Recurring financial income | 75 | €304 | €2,621 | +€2,317 | +762% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €126,030 | €127,988 | +€1,958 | +1.6% |
| Income taxes | 67/77 | €28,254 | €28,498 | +€244 | +0.9% |
| Profit (loss) for the period | 9904 | €97,776 | €99,490 | +€1,714 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,776 | €99,490 | +€1,714 | +1.8% |
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 26 October 2026 via checked.be.