F.L.P. CERAMIC: 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. CERAMIC
Largest movements
- Stocks and contracts +€25,400
up €25,400 (+19.2%), from €132,400 to €157,800
- Receivables within one year -€23,686
down €23,686 (-38.4%), from €61,687 to €38,001
- Cash -€6,003
down €6,003 (-46.3%), from €12,965 to €6,962
mainly Stocks and contracts (-€25,400) and Other debts (-€3,927)
- Other debts -€3,927
down €3,927 (-2.2%), from €176,594 to €172,667
- Tax, wage and social debts -€3,039
down €3,039 (-33.9%), from €8,952 to €5,913
- Profit (loss) carried forward +€2,633
up €2,633 (+11.6%), from -€22,776 to -€20,143
- Depreciation -€19,986
no longer reported in 2025 (was €19,986)
- Gross operating margin -€8,521
down €8,521 (-45.5%), from €18,723 to €10,202
- Write-downs +€6,639
new in 2025: €6,639
- Financial charges +€409
up €409 (+1,203%), from €34 to €443
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 | €217,915 | €213,626 | -€4,289 | -2.0% |
| Fixed assets | 21/28 | €10,863 | €10,863 | = | 0.0% |
| Financial fixed assets | 28 | €10,863 | €10,863 | = | 0.0% |
| Current assets | 29/58 | €207,052 | €202,763 | -€4,289 | -2.1% |
| Stocks and contracts in progress | 3 | €132,400 | €157,800 | +€25,400 | +19.2% |
| Stocks | 30/36 | €132,400 | €157,800 | +€25,400 | +19.2% |
| Amounts receivable within one year | 40/41 | €61,687 | €38,001 | -€23,686 | -38.4% |
| Trade receivables | 40 | €61,687 | €38,001 | -€23,686 | -38.4% |
| Cash at bank and in hand | 54/58 | €12,965 | €6,962 | -€6,003 | -46.3% |
| Total equity and liabilities | 10/49 | €217,915 | €213,626 | -€4,289 | -2.0% |
| Equity | 10/15 | €32,293 | €34,926 | +€2,633 | +8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,477 | €36,477 | = | 0.0% |
| Distributable reserves | 133 | €36,477 | €36,477 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,776 | -€20,143 | +€2,633 | +11.6% |
| Amounts payable | 17/49 | €185,622 | €178,700 | -€6,922 | -3.7% |
| Amounts payable within one year | 42/48 | €185,622 | €178,700 | -€6,922 | -3.7% |
| Trade debts | 44 | €76 | €120 | +€44 | +57.9% |
| Suppliers | 440/4 | €76 | €120 | +€44 | +57.9% |
| Taxes, remuneration and social security | 45 | €8,952 | €5,913 | -€3,039 | -33.9% |
| Taxes | 450/3 | €8,952 | €5,913 | -€3,039 | -33.9% |
| Other amounts payable | 47/48 | €176,594 | €172,667 | -€3,927 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,986 | - | -€19,986 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,639 | +€6,639 | |
| Other operating charges | 640/8 | €475 | €488 | +€13 | +2.7% |
| Gross operating margin | 9900 | €18,723 | €10,202 | -€8,521 | -45.5% |
| Operating profit (loss) | 9901 | -€1,738 | €3,075 | +€4,813 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €34 | €443 | +€409 | +1,203% |
| Recurring financial charges | 65 | €34 | €443 | +€409 | +1,203% |
| Profit (loss) for the period before taxes | 9903 | -€1,772 | €2,633 | +€4,405 | |
| Profit (loss) for the period | 9904 | -€1,772 | €2,633 | +€4,405 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,772 | €2,633 | +€4,405 |
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 29 October 2026 via checked.be.