F.L. ACTIVITY: 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.
F.L. ACTIVITY
Largest movements
- Cash +€6,316
up €6,316 (+35.7%), from €17,677 to €23,993
mainly Trade debts (+€2,669) and Net result for the year (+€2,271)
- Tangible fixed assets -€1,625
down €1,625 (-14.3%), from €11,380 to €9,754
of which Plant, machinery and equipment: -€1,116
- Receivables within one year +€929
up €929 (+14.6%), from €6,367 to €7,296
of which Trade receivables: +€938
- Trade debts +€2,669
up €2,669 (+104.2%), from €2,561 to €5,230
- Profit (loss) carried forward +€2,271
up €2,271 (+4.0%), from -€56,719 to -€54,448
- Tax, wage and social debts +€439
up €439 (+30.0%), from €1,464 to €1,904
of which Remuneration and social security: +€293
- Gross operating margin +€8,890
up €8,890 (+159.2%), from €5,583 to €14,473
- Staff costs +€4,401
up €4,401 (+79.4%), from €5,540 to €9,941
- Other operating charges -€452
down €452 (-47.1%), from €959 to €507
- Depreciation +€344
up €344 (+26.9%), from €1,281 to €1,625
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 | €36,763 | €42,142 | +€5,380 | +14.6% |
| Fixed assets | 21/28 | €12,380 | €10,754 | -€1,625 | -13.1% |
| Tangible fixed assets | 22/27 | €11,380 | €9,754 | -€1,625 | -14.3% |
| Plant, machinery and equipment | 23 | €10,357 | €9,241 | -€1,116 | -10.8% |
| Furniture and vehicles | 24 | €1,022 | €513 | -€509 | -49.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €24,383 | €31,388 | +€7,005 | +28.7% |
| Stocks and contracts in progress | 3 | €227 | - | -€227 | |
| Stocks | 30/36 | €227 | - | -€227 | |
| Amounts receivable within one year | 40/41 | €6,367 | €7,296 | +€929 | +14.6% |
| Trade receivables | 40 | €4,486 | €5,424 | +€938 | +20.9% |
| Other amounts receivable | 41 | €1,881 | €1,872 | -€9 | -0.5% |
| Cash at bank and in hand | 54/58 | €17,677 | €23,993 | +€6,316 | +35.7% |
| Deferred charges and accrued income | 490/1 | €112 | €98 | -€14 | -12.4% |
| Total equity and liabilities | 10/49 | €36,763 | €42,142 | +€5,380 | +14.6% |
| Equity | 10/15 | -€38,119 | -€35,848 | +€2,271 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,719 | -€54,448 | +€2,271 | +4.0% |
| Amounts payable | 17/49 | €74,882 | €77,990 | +€3,108 | +4.2% |
| Amounts payable within one year | 42/48 | €74,882 | €77,990 | +€3,108 | +4.2% |
| Trade debts | 44 | €2,561 | €5,230 | +€2,669 | +104.2% |
| Suppliers | 440/4 | €2,561 | €5,230 | +€2,669 | +104.2% |
| Taxes, remuneration and social security | 45 | €1,464 | €1,904 | +€439 | +30.0% |
| Taxes | 450/3 | €885 | €1,031 | +€146 | +16.5% |
| Remuneration and social security | 454/9 | €579 | €872 | +€293 | +50.6% |
| Other amounts payable | 47/48 | €70,857 | €70,857 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €5,540 | €9,941 | +€4,401 | +79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €1,625 | +€344 | +26.9% |
| Other operating charges | 640/8 | €959 | €507 | -€452 | -47.1% |
| Non-recurring operating charges | 66A | - | €85 | +€85 | |
| Gross operating margin | 9900 | €5,583 | €14,473 | +€8,890 | +159.2% |
| Operating profit (loss) | 9901 | -€2,197 | €2,315 | +€4,512 | |
| Financial charges | 65/66B | €45 | €44 | -€1 | -2.8% |
| Recurring financial charges | 65 | €45 | €44 | -€1 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,242 | €2,271 | +€4,513 | |
| Profit (loss) for the period | 9904 | -€2,242 | €2,271 | +€4,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,242 | €2,271 | +€4,513 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.