F.L.P. COMMUNICATIONS: 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. COMMUNICATIONS
Largest movements
- Tangible fixed assets -€13,657
down €13,657 (-4.4%), from €311,077 to €297,420
of which Land and buildings: -€12,857
- Profit (loss) carried forward -€14,257
down €14,257 (-9.0%), from -€158,343 to -€172,601
- Other debts +€10,478
up €10,478 (+4.1%), from €255,141 to €265,619
- Reserves -€6,419
down €6,419 (-6.0%), from €106,279 to €99,860
of which Tax-exempt reserves: -€6,419
- Provisions -€3,305
down €3,305 (-6.5%), from €50,578 to €47,273
- Gross operating margin -€1,201
down €1,201 (-24.3%), from -€4,940 to -€6,141
- Depreciation -€270
down €270 (-1.8%), from €15,297 to €15,027
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 | €316,151 | €302,813 | -€13,338 | -4.2% |
| Fixed assets | 21/28 | €311,153 | €297,496 | -€13,657 | -4.4% |
| Tangible fixed assets | 22/27 | €311,077 | €297,420 | -€13,657 | -4.4% |
| Land and buildings | 22 | €305,177 | €292,319 | -€12,857 | -4.2% |
| Plant, machinery and equipment | 23 | - | €1,233 | +€1,233 | |
| Furniture and vehicles | 24 | €1,445 | €412 | -€1,033 | -71.5% |
| Other tangible fixed assets | 26 | €4,455 | €3,455 | -€1,000 | -22.5% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €4,997 | €5,317 | +€319 | +6.4% |
| Amounts receivable within one year | 40/41 | €1,646 | €1,641 | -€5 | -0.3% |
| Trade receivables | 40 | €199 | €0 | -€199 | -100% |
| Other amounts receivable | 41 | €1,447 | €1,641 | +€194 | +13.4% |
| Cash at bank and in hand | 54/58 | €3,351 | €3,676 | +€324 | +9.7% |
| Total equity and liabilities | 10/49 | €316,151 | €302,813 | -€13,338 | -4.2% |
| Equity | 10/15 | €9,935 | -€10,741 | -€20,676 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €106,279 | €99,860 | -€6,419 | -6.0% |
| Non-distributable reserves | 130/1 | €1,942 | €1,942 | = | 0.0% |
| Legal reserve | 130 | €1,942 | €1,942 | = | 0.0% |
| Tax-exempt reserves | 132 | €98,225 | €91,807 | -€6,419 | -6.5% |
| Distributable reserves | 133 | €6,111 | €6,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,343 | -€172,601 | -€14,257 | -9.0% |
| Provisions and deferred taxes | 16 | €50,578 | €47,273 | -€3,305 | -6.5% |
| Deferred taxes | 168 | €50,578 | €47,273 | -€3,305 | -6.5% |
| Amounts payable | 17/49 | €255,637 | €266,280 | +€10,643 | +4.2% |
| Amounts payable within one year | 42/48 | €255,637 | €266,280 | +€10,643 | +4.2% |
| Trade debts | 44 | €250 | €409 | +€158 | +63.2% |
| Suppliers | 440/4 | €250 | €409 | +€158 | +63.2% |
| Taxes, remuneration and social security | 45 | €245 | €253 | +€7 | +2.9% |
| Taxes | 450/3 | €245 | €253 | +€7 | +2.9% |
| Other amounts payable | 47/48 | €255,141 | €265,619 | +€10,478 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,297 | €15,027 | -€270 | -1.8% |
| Other operating charges | 640/8 | €2,697 | €2,741 | +€43 | +1.6% |
| Gross operating margin | 9900 | -€4,940 | -€6,141 | -€1,201 | -24.3% |
| Operating profit (loss) | 9901 | -€22,933 | -€23,909 | -€975 | -4.3% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €65 | €72 | +€8 | +12.1% |
| Recurring financial charges | 65 | €65 | €72 | +€8 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,991 | -€23,981 | -€990 | -4.3% |
| Transfer from deferred taxes | 780 | €3,305 | €3,305 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,686 | -€20,676 | -€990 | -5.0% |
| Transfer from tax-exempt reserves | 789 | €6,419 | €6,419 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,267 | -€14,257 | -€990 | -7.5% |
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 1 November 2026 via checked.be.