FClotuche: 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.
FClotuche
Largest movements
- Tangible fixed assets -€10,616
down €10,616 (-29.0%), from €36,595 to €25,979
of which Furniture and vehicles: -€10,543
- Receivables within one year +€3,632
up €3,632 (+39.1%), from €9,285 to €12,917
- Cash -€2,552
down €2,552 (-6.9%), from €37,098 to €34,546
mainly Contributions, distributions and other (-€56,496) and Debts after one year (-€8,527)
- Other debts +€36,088
up €36,088 (+225550.0%), from €16 to €36,104
- Reserves -€35,000
no longer reported in 2025 (was €35,000)
- Debts after one year -€8,527
down €8,527 (-34.9%), from €24,462 to €15,935
- Tax, wage and social debts -€3,176
down €3,176 (-25.3%), from €12,561 to €9,385
- Current portion of long-term debt +€1,342
up €1,342 (+18.7%), from €7,185 to €8,527
- Gross operating margin +€23,073
up €23,073 (+135.8%), from €16,986 to €40,059
- Taxes +€4,242
up €4,242 (+284.5%), from €1,491 to €5,733
- Financial charges +€1,406
up €1,406 (+132.9%), from €1,058 to €2,464
- Other operating charges +€689
up €689 (+8612.5%), from €8 to €697
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 | €83,175 | €73,643 | -€9,532 | -11.5% |
| Fixed assets | 21/28 | €36,595 | €25,979 | -€10,616 | -29.0% |
| Tangible fixed assets | 22/27 | €36,595 | €25,979 | -€10,616 | -29.0% |
| Plant, machinery and equipment | 23 | €73 | - | -€73 | |
| Furniture and vehicles | 24 | €36,522 | €25,979 | -€10,543 | -28.9% |
| Current assets | 29/58 | €46,580 | €47,664 | +€1,084 | +2.3% |
| Amounts receivable within one year | 40/41 | €9,285 | €12,917 | +€3,632 | +39.1% |
| Trade receivables | 40 | €9,285 | €12,917 | +€3,632 | +39.1% |
| Cash at bank and in hand | 54/58 | €37,098 | €34,546 | -€2,552 | -6.9% |
| Deferred charges and accrued income | 490/1 | €197 | €201 | +€4 | +2.0% |
| Total equity and liabilities | 10/49 | €83,175 | €73,643 | -€9,532 | -11.5% |
| Equity | 10/15 | €38,947 | €3,000 | -€35,947 | -92.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,000 | - | -€35,000 | |
| Distributable reserves | 133 | €35,000 | - | -€35,000 | |
| Profit (loss) carried forward | 14 | €947 | - | -€947 | |
| Amounts payable | 17/49 | €44,228 | €70,643 | +€26,415 | +59.7% |
| Amounts payable after more than one year | 17 | €24,462 | €15,935 | -€8,527 | -34.9% |
| Financial debts | 170/4 | €24,462 | €15,935 | -€8,527 | -34.9% |
| Amounts payable within one year | 42/48 | €19,766 | €54,708 | +€34,942 | +176.8% |
| Current portion of amounts payable after more than one year | 42 | €7,185 | €8,527 | +€1,342 | +18.7% |
| Trade debts | 44 | €4 | €692 | +€688 | +17200.0% |
| Suppliers | 440/4 | €4 | €692 | +€688 | +17200.0% |
| Taxes, remuneration and social security | 45 | €12,561 | €9,385 | -€3,176 | -25.3% |
| Taxes | 450/3 | €12,561 | €9,385 | -€3,176 | -25.3% |
| Other amounts payable | 47/48 | €16 | €36,104 | +€36,088 | +225550.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,834 | €10,616 | -€218 | -2.0% |
| Other operating charges | 640/8 | €8 | €697 | +€689 | +8612.5% |
| Gross operating margin | 9900 | €16,986 | €40,059 | +€23,073 | +135.8% |
| Operating profit (loss) | 9901 | €6,144 | €28,746 | +€22,602 | +367.9% |
| Financial charges | 65/66B | €1,058 | €2,464 | +€1,406 | +132.9% |
| Recurring financial charges | 65 | €1,058 | €2,464 | +€1,406 | +132.9% |
| Profit (loss) for the period before taxes | 9903 | €5,086 | €26,282 | +€21,196 | +416.8% |
| Income taxes | 67/77 | €1,491 | €5,733 | +€4,242 | +284.5% |
| Profit (loss) for the period | 9904 | €3,595 | €20,549 | +€16,954 | +471.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,595 | €20,549 | +€16,954 | +471.6% |
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 7 October 2026 via checked.be.