F.L. SERVICES: what changed
Two fiscal 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. SERVICES
Largest movements
- Receivables within one year +€18,549
up €18,549 (+91.2%), from €20,345 to €38,894
of which Trade receivables: +€18,552
- Cash -€857
down €857 (-66.5%), from €1,288 to €431
mainly Receivables within one year (-€18,549) and Trade debts (-€3,428)
- Profit (loss) carried forward +€13,859
up €13,859, from -€7,983 to €5,876
- Tax, wage and social debts +€5,262
new in 2025: €5,262
- Trade debts -€3,428
down €3,428 (-90.3%), from €3,795 to €368
- Other debts +€2,000
up €2,000 (+27.7%), from €7,228 to €9,228
- Gross operating margin +€18,060
up €18,060 (+1641.3%), from €1,100 to €19,160
- Taxes +€4,370
up €4,370 (+1017.0%), from €430 to €4,800
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.
Cash bridge derived
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 | €21,633 | €39,326 | +€17,693 | +81.8% |
| Current assets | 29/58 | €21,633 | €39,326 | +€17,693 | +81.8% |
| Amounts receivable within one year | 40/41 | €20,345 | €38,894 | +€18,549 | +91.2% |
| Trade receivables | 40 | €20,045 | €38,597 | +€18,552 | +92.6% |
| Other amounts receivable | 41 | €300 | €297 | -€3 | -1.0% |
| Cash at bank and in hand | 54/58 | €1,288 | €431 | -€857 | -66.5% |
| Total equity and liabilities | 10/49 | €21,633 | €39,326 | +€17,693 | +81.8% |
| Equity | 10/15 | €10,609 | €24,468 | +€13,859 | +130.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,983 | €5,876 | +€13,859 | |
| Amounts payable | 17/49 | €11,024 | €14,858 | +€3,834 | +34.8% |
| Amounts payable within one year | 42/48 | €11,024 | €14,858 | +€3,834 | +34.8% |
| Trade debts | 44 | €3,795 | €368 | -€3,428 | -90.3% |
| Suppliers | 440/4 | €3,795 | €368 | -€3,428 | -90.3% |
| Taxes, remuneration and social security | 45 | - | €5,262 | +€5,262 | |
| Taxes | 450/3 | - | €5,262 | +€5,262 | |
| Other amounts payable | 47/48 | €7,228 | €9,228 | +€2,000 | +27.7% |
| Other operating charges | 640/8 | €387 | €388 | +€0 | 0.0% |
| Gross operating margin | 9900 | €1,100 | €19,160 | +€18,060 | +1641.3% |
| Operating profit (loss) | 9901 | €713 | €18,773 | +€18,060 | +2533.0% |
| Financial charges | 65/66B | €124 | €114 | -€10 | -8.2% |
| Recurring financial charges | 65 | €124 | €114 | -€10 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €589 | €18,659 | +€18,070 | +3066.4% |
| Income taxes | 67/77 | €430 | €4,800 | +€4,370 | +1017.0% |
| Profit (loss) for the period | 9904 | €160 | €13,859 | +€13,699 | +8585.8% |
| Profit (loss) for the period to be appropriated | 9905 | €160 | €13,859 | +€13,699 | +8585.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.