F.L.MOTOR: 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.
F.L.MOTOR
Largest movements
- Tangible fixed assets -€13,580
down €13,580 (-5.6%), from €242,715 to €229,135
of which Land and buildings: -€23,203
- Receivables within one year -€5,170
down €5,170 (-30.2%), from €17,147 to €11,977
- Reserves +€47,710
up €47,710 (+126%), from €37,757 to €85,466
- Other debts -€40,000
down €40,000 (-33.3%), from €120,000 to €80,000
- Trade debts -€19,520
down €19,520 (-41.3%), from €47,227 to €27,707
- Debts after one year -€14,990
down €14,990 (-24.8%), from €60,438 to €45,448
- Tax, wage and social debts +€13,640
up €13,640 (+73.7%), from €18,514 to €32,154
of which Taxes: +€13,449
- Gross operating margin +€43,509
up €43,509 (+19.7%), from €220,610 to €264,120
- Taxes +€14,492
up €14,492 (+141%), from €10,258 to €24,750
- Staff costs +€6,469
up €6,469 (+4.4%), from €148,423 to €154,892
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 | €360,600 | €344,697 | -€15,903 | -4.4% |
| Fixed assets | 21/28 | €242,919 | €229,339 | -€13,580 | -5.6% |
| Tangible fixed assets | 22/27 | €242,715 | €229,135 | -€13,580 | -5.6% |
| Land and buildings | 22 | €236,212 | €213,008 | -€23,203 | -9.8% |
| Plant, machinery and equipment | 23 | €6,503 | €4,104 | -€2,399 | -36.9% |
| Furniture and vehicles | 24 | - | €12,022 | +€12,022 | |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €117,681 | €115,358 | -€2,323 | -2.0% |
| Stocks and contracts in progress | 3 | €24,488 | €26,682 | +€2,193 | +9.0% |
| Stocks | 30/36 | €24,488 | €26,682 | +€2,193 | +9.0% |
| Amounts receivable within one year | 40/41 | €17,147 | €11,977 | -€5,170 | -30.2% |
| Trade receivables | 40 | €17,147 | €11,977 | -€5,170 | -30.2% |
| Cash at bank and in hand | 54/58 | €76,046 | €76,700 | +€654 | +0.9% |
| Total equity and liabilities | 10/49 | €360,600 | €344,697 | -€15,903 | -4.4% |
| Equity | 10/15 | €94,388 | €142,098 | +€47,710 | +50.5% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €37,757 | €85,466 | +€47,710 | +126% |
| Distributable reserves | 133 | €37,757 | €85,466 | +€47,710 | +126% |
| Profit (loss) carried forward | 14 | €1,631 | €1,631 | = | 0.0% |
| Amounts payable | 17/49 | €266,212 | €202,599 | -€63,613 | -23.9% |
| Amounts payable after more than one year | 17 | €60,438 | €45,448 | -€14,990 | -24.8% |
| Financial debts | 170/4 | €60,438 | €45,448 | -€14,990 | -24.8% |
| Amounts payable within one year | 42/48 | €203,774 | €154,851 | -€48,923 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €18,033 | €14,990 | -€3,043 | -16.9% |
| Trade debts | 44 | €47,227 | €27,707 | -€19,520 | -41.3% |
| Suppliers | 440/4 | €47,227 | €27,707 | -€19,520 | -41.3% |
| Taxes, remuneration and social security | 45 | €18,514 | €32,154 | +€13,640 | +73.7% |
| Taxes | 450/3 | €9,631 | €23,081 | +€13,449 | +140% |
| Remuneration and social security | 454/9 | €8,883 | €9,073 | +€190 | +2.1% |
| Other amounts payable | 47/48 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,300 | +€300 | +15.0% |
| Remuneration, social security and pensions | 62 | €148,423 | €154,892 | +€6,469 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,521 | €26,580 | -€941 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,716 | +€1,716 | |
| Other operating charges | 640/8 | €6,764 | €5,937 | -€826 | -12.2% |
| Non-recurring operating charges | 66A | -€12 | €6 | +€18 | |
| Gross operating margin | 9900 | €220,610 | €264,120 | +€43,509 | +19.7% |
| Operating profit (loss) | 9901 | €37,913 | €74,987 | +€37,073 | +97.8% |
| Financial income | 75/76B | €154 | €2 | -€152 | -98.8% |
| Recurring financial income | 75 | €154 | €2 | -€152 | -98.8% |
| Financial charges | 65/66B | €3,100 | €2,529 | -€571 | -18.4% |
| Recurring financial charges | 65 | €3,100 | €2,529 | -€571 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €34,967 | €72,460 | +€37,492 | +107% |
| Income taxes | 67/77 | €10,258 | €24,750 | +€14,492 | +141% |
| Profit (loss) for the period | 9904 | €24,709 | €47,710 | +€23,001 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,709 | €47,710 | +€23,001 | +93.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.