F.L.P.: 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.P.
Largest movements
- Deferred charges and accrued income -€12,425
down €12,425 (-93.9%), from €13,239 to €814
- Tangible fixed assets -€5,783
down €5,783 (-34.2%), from €16,932 to €11,149
- Stocks and contracts +€2,494
up €2,494 (+29.5%), from €8,467 to €10,961
- Receivables within one year -€2,018
down €2,018 (-21.4%), from €9,431 to €7,413
of which Trade receivables: -€1,370
- Cash -€1,106
down €1,106 (-51.6%), from €2,142 to €1,036
mainly Net result for the year (-€14,294) and Debts after one year (-€5,505)
- Reserves -€14,294
down €14,294 (-96.8%), from €14,772 to €478
- Debts after one year -€5,505
down €5,505 (-37.1%), from €14,831 to €9,326
- Tax, wage and social debts +€622
up €622 (+9.9%), from €6,306 to €6,928
of which Remuneration and social security: +€651
- Gross operating margin -€25,009
down €25,009 (-51.3%), from €48,721 to €23,712
- Staff costs +€636
up €636 (+2.1%), from €30,544 to €31,180
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 | €50,911 | €32,073 | -€18,838 | -37.0% |
| Fixed assets | 21/28 | €17,632 | €11,849 | -€5,783 | -32.8% |
| Tangible fixed assets | 22/27 | €16,932 | €11,149 | -€5,783 | -34.2% |
| Furniture and vehicles | 24 | €16,932 | €11,149 | -€5,783 | -34.2% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €33,279 | €20,224 | -€13,055 | -39.2% |
| Stocks and contracts in progress | 3 | €8,467 | €10,961 | +€2,494 | +29.5% |
| Stocks | 30/36 | €8,467 | €10,961 | +€2,494 | +29.5% |
| Amounts receivable within one year | 40/41 | €9,431 | €7,413 | -€2,018 | -21.4% |
| Trade receivables | 40 | €1,370 | - | -€1,370 | |
| Other amounts receivable | 41 | €8,061 | €7,413 | -€648 | -8.0% |
| Cash at bank and in hand | 54/58 | €2,142 | €1,036 | -€1,106 | -51.6% |
| Deferred charges and accrued income | 490/1 | €13,239 | €814 | -€12,425 | -93.9% |
| Total equity and liabilities | 10/49 | €50,911 | €32,073 | -€18,838 | -37.0% |
| Equity | 10/15 | €22,832 | €8,538 | -€14,294 | -62.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €14,772 | €478 | -€14,294 | -96.8% |
| Distributable reserves | 133 | €14,772 | €478 | -€14,294 | -96.8% |
| Amounts payable | 17/49 | €28,079 | €23,535 | -€4,544 | -16.2% |
| Amounts payable after more than one year | 17 | €14,831 | €9,326 | -€5,505 | -37.1% |
| Financial debts | 170/4 | €14,831 | €9,326 | -€5,505 | -37.1% |
| Amounts payable within one year | 42/48 | €13,248 | €14,209 | +€961 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €5,223 | €5,504 | +€281 | +5.4% |
| Trade debts | 44 | €1,719 | €1,777 | +€58 | +3.4% |
| Suppliers | 440/4 | €1,719 | €1,777 | +€58 | +3.4% |
| Taxes, remuneration and social security | 45 | €6,306 | €6,928 | +€622 | +9.9% |
| Taxes | 450/3 | €2,069 | €2,040 | -€29 | -1.4% |
| Remuneration and social security | 454/9 | €4,237 | €4,888 | +€651 | +15.4% |
| Remuneration, social security and pensions | 62 | €30,544 | €31,180 | +€636 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,178 | €5,783 | -€395 | -6.4% |
| Other operating charges | 640/8 | €305 | €362 | +€57 | +18.7% |
| Gross operating margin | 9900 | €48,721 | €23,712 | -€25,009 | -51.3% |
| Operating profit (loss) | 9901 | €11,694 | -€13,613 | -€25,307 | |
| Financial income | 75/76B | €420 | €419 | -€1 | -0.2% |
| Recurring financial income | 75 | €420 | €419 | -€1 | -0.2% |
| Financial charges | 65/66B | €938 | €1,100 | +€162 | +17.3% |
| Recurring financial charges | 65 | €938 | €1,100 | +€162 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €11,176 | -€14,294 | -€25,470 | |
| Profit (loss) for the period | 9904 | €11,176 | -€14,294 | -€25,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,176 | -€14,294 | -€25,470 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.