F&L BUSINESS: what changed
What changed
F&L BUSINESS
filed annual accounts (NBB)
Net result for the year
-
2023 · -€747+€747
Equity
-€2,416
2023 · -€2,416
Cash
-
not filed
Balance sheet total
€100
2023 · €100
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€476
no longer reported in 2024 (was -€476)
- Financial charges -€207
no longer reported in 2024 (was €207)
- Other operating charges -€64
no longer reported in 2024 (was €64)
Change in the result, 2023 to 2024
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €100 | €100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €100 | €100 | = | 0.0% |
| Other amounts receivable | 41 | €100 | €100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €100 | €100 | = | 0.0% |
| Equity | 10/15 | -€2,416 | -€2,416 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,416 | -€3,416 | = | 0.0% |
| Amounts payable | 17/49 | €2,516 | €2,516 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,516 | €2,516 | = | 0.0% |
| Financial debts | 43 | €79 | €79 | = | 0.0% |
| Credit institutions | 430/8 | €79 | €79 | = | 0.0% |
| Trade debts | 44 | €576 | €576 | = | 0.0% |
| Suppliers | 440/4 | €576 | €576 | = | 0.0% |
| Other amounts payable | 47/48 | €1,861 | €1,861 | = | 0.0% |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | -€476 | - | +€476 | |
| Operating profit (loss) | 9901 | -€540 | - | +€540 | |
| Financial charges | 65/66B | €207 | - | -€207 | |
| Recurring financial charges | 65 | €207 | - | -€207 | |
| Profit (loss) for the period before taxes | 9903 | -€747 | - | +€747 | |
| Profit (loss) for the period | 9904 | -€747 | - | +€747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€747 | - | +€747 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.