F.L.SOINS: 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.SOINS
Largest movements
- Receivables within one year -€21,726
down €21,726 (-84.0%), from €25,877 to €4,151
- Cash -€6,058
down €6,058 (-15.2%), from €39,757 to €33,699
mainly Trade debts (-€34,024) and Short-term financial debts (-€5,432)
- Trade debts -€34,024
down €34,024 (-91.2%), from €37,290 to €3,265
- Reserves +€8,841
up €8,841 (+46.0%), from €19,236 to €28,076
- Short-term financial debts -€5,432
no longer reported in 2025 (was €5,432)
- Tax, wage and social debts +€3,223
up €3,223 (+60.1%), from €5,364 to €8,587
- Financial charges -€39,987
down €39,987 (-98.7%), from €40,516 to €529
- Gross operating margin -€39,609
down €39,609 (-69.0%), from €57,440 to €17,831
- Other operating charges -€1,394
down €1,394 (-75.6%), from €1,844 to €450
- Financial income +€1,260
up €1,260 (+12,595,300%), from €0 to €1,260
- Taxes +€859
up €859 (+22.2%), from €3,864 to €4,723
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 | €95,145 | €67,682 | -€27,463 | -28.9% |
| Fixed assets | 21/28 | €29,511 | €29,832 | +€322 | +1.1% |
| Tangible fixed assets | 22/27 | €29,511 | €29,832 | +€322 | +1.1% |
| Land and buildings | 22 | €1,039 | €623 | -€417 | -40.1% |
| Plant, machinery and equipment | 23 | €18,322 | €16,898 | -€1,424 | -7.8% |
| Furniture and vehicles | 24 | €4,638 | €3,688 | -€949 | -20.5% |
| Other tangible fixed assets | 26 | €5,512 | €8,623 | +€3,112 | +56.5% |
| Current assets | 29/58 | €65,634 | €37,849 | -€27,785 | -42.3% |
| Amounts receivable within one year | 40/41 | €25,877 | €4,151 | -€21,726 | -84.0% |
| Trade receivables | 40 | €25,877 | €4,151 | -€21,726 | -84.0% |
| Cash at bank and in hand | 54/58 | €39,757 | €33,699 | -€6,058 | -15.2% |
| Total equity and liabilities | 10/49 | €95,145 | €67,682 | -€27,463 | -28.9% |
| Equity | 10/15 | €45,406 | €54,246 | +€8,841 | +19.5% |
| Contributions | 10/11 | €20,444 | €20,444 | = | 0.0% |
| Reserves | 13 | €19,236 | €28,076 | +€8,841 | +46.0% |
| Distributable reserves | 133 | €19,236 | €28,076 | +€8,841 | +46.0% |
| Profit (loss) carried forward | 14 | €5,726 | €5,726 | = | 0.0% |
| Amounts payable | 17/49 | €49,739 | €13,435 | -€36,304 | -73.0% |
| Amounts payable within one year | 42/48 | €49,739 | €13,435 | -€36,304 | -73.0% |
| Financial debts | 43 | €5,432 | - | -€5,432 | |
| Credit institutions | 430/8 | €5,432 | - | -€5,432 | |
| Trade debts | 44 | €37,290 | €3,265 | -€34,024 | -91.2% |
| Suppliers | 440/4 | €37,290 | €3,265 | -€34,024 | -91.2% |
| Taxes, remuneration and social security | 45 | €5,364 | €8,587 | +€3,223 | +60.1% |
| Taxes | 450/3 | €5,364 | €8,587 | +€3,223 | +60.1% |
| Other amounts payable | 47/48 | €1,654 | €1,583 | -€71 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,965 | €4,548 | -€417 | -8.4% |
| Other operating charges | 640/8 | €1,844 | €450 | -€1,394 | -75.6% |
| Gross operating margin | 9900 | €57,440 | €17,831 | -€39,609 | -69.0% |
| Operating profit (loss) | 9901 | €50,631 | €12,833 | -€37,798 | -74.7% |
| Financial income | 75/76B | €0 | €1,260 | +€1,260 | +12,595,300% |
| Recurring financial income | 75 | €0 | €1,260 | +€1,260 | +12,595,300% |
| Financial charges | 65/66B | €40,516 | €529 | -€39,987 | -98.7% |
| Recurring financial charges | 65 | €40,516 | €529 | -€39,987 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €10,116 | €13,564 | +€3,448 | +34.1% |
| Income taxes | 67/77 | €3,864 | €4,723 | +€859 | +22.2% |
| Profit (loss) for the period | 9904 | €6,252 | €8,841 | +€2,589 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,252 | €8,841 | +€2,589 | +41.4% |
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 15 October 2026 via checked.be.