F.L.S. SERVICES: 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.S. SERVICES
Largest movements
- Deferred charges and accrued income +€6,633
up €6,633 (+510%), from €1,300 to €7,934
- Tangible fixed assets -€6,139
down €6,139 (-6.2%), from €99,505 to €93,365
of which Furniture and vehicles: -€7,230
- Cash -€4,937
down €4,937 (-22.5%), from €21,969 to €17,032
mainly Debts after one year (-€16,289) and Deferred charges and accrued income (-€6,633)
- Receivables within one year -€2,853
down €2,853 (-6.3%), from €45,335 to €42,481
of which Trade receivables: -€2,707
- Debts after one year -€16,289
down €16,289 (-56.8%), from €28,662 to €12,373
- Reserves +€8,950
up €8,950 (+10.2%), from €87,598 to €96,547
- Gross operating margin -€11,866
down €11,866 (-40.9%), from €29,029 to €17,163
- Depreciation -€2,765
down €2,765 (-49.6%), from €5,572 to €2,807
- Taxes -€2,438
down €2,438 (-33.3%), from €7,311 to €4,873
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 | €168,109 | €160,813 | -€7,296 | -4.3% |
| Fixed assets | 21/28 | €99,505 | €93,365 | -€6,139 | -6.2% |
| Tangible fixed assets | 22/27 | €99,505 | €93,365 | -€6,139 | -6.2% |
| Plant, machinery and equipment | 23 | €1,487 | €1,672 | +€185 | +12.4% |
| Furniture and vehicles | 24 | €12,976 | €5,746 | -€7,230 | -55.7% |
| Other tangible fixed assets | 26 | - | €906 | +€906 | |
| Assets under construction and advance payments | 27 | €85,042 | €85,042 | = | 0.0% |
| Current assets | 29/58 | €68,604 | €67,448 | -€1,157 | -1.7% |
| Amounts receivable within one year | 40/41 | €45,335 | €42,481 | -€2,853 | -6.3% |
| Trade receivables | 40 | €16,487 | €13,780 | -€2,707 | -16.4% |
| Other amounts receivable | 41 | €28,847 | €28,701 | -€146 | -0.5% |
| Cash at bank and in hand | 54/58 | €21,969 | €17,032 | -€4,937 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,300 | €7,934 | +€6,633 | +510% |
| Total equity and liabilities | 10/49 | €168,109 | €160,813 | -€7,296 | -4.3% |
| Equity | 10/15 | €106,190 | €115,139 | +€8,950 | +8.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €87,598 | €96,547 | +€8,950 | +10.2% |
| Distributable reserves | 133 | €87,598 | €96,547 | +€8,950 | +10.2% |
| Amounts payable | 17/49 | €61,919 | €45,673 | -€16,246 | -26.2% |
| Amounts payable after more than one year | 17 | €28,662 | €12,373 | -€16,289 | -56.8% |
| Financial debts | 170/4 | €28,662 | €12,373 | -€16,289 | -56.8% |
| Amounts payable within one year | 42/48 | €33,258 | €33,301 | +€43 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €16,055 | €16,289 | +€234 | +1.5% |
| Trade debts | 44 | €7,766 | €6,240 | -€1,526 | -19.7% |
| Suppliers | 440/4 | €7,766 | €6,240 | -€1,526 | -19.7% |
| Taxes, remuneration and social security | 45 | €9,437 | €10,772 | +€1,335 | +14.1% |
| Taxes | 450/3 | €7,708 | €6,292 | -€1,415 | -18.4% |
| Remuneration and social security | 454/9 | €1,729 | €4,479 | +€2,750 | +159% |
| Non-recurring operating income | 76A | - | €5,201 | +€5,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,572 | €2,807 | -€2,765 | -49.6% |
| Other operating charges | 640/8 | €962 | €1,079 | +€117 | +12.1% |
| Gross operating margin | 9900 | €29,029 | €17,163 | -€11,866 | -40.9% |
| Operating profit (loss) | 9901 | €22,495 | €13,276 | -€9,218 | -41.0% |
| Financial income | 75/76B | €2,042 | €1,776 | -€266 | -13.0% |
| Recurring financial income | 75 | €2,042 | €1,776 | -€266 | -13.0% |
| Financial charges | 65/66B | €1,475 | €1,230 | -€246 | -16.7% |
| Recurring financial charges | 65 | €1,475 | €1,230 | -€246 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €23,061 | €13,823 | -€9,238 | -40.1% |
| Income taxes | 67/77 | €7,311 | €4,873 | -€2,438 | -33.3% |
| Profit (loss) for the period | 9904 | €15,750 | €8,950 | -€6,800 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,750 | €8,950 | -€6,800 | -43.2% |
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 17 October 2026 via checked.be.