FF&L: 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.
FF&L
Largest movements
- Cash +€623
up €623 (+2406.3%), from €26 to €649
mainly Other debts (+€6,060) and Receivables within one year (+€405)
- Receivables within one year -€405
down €405 (-100.0%), from €405 to €0
- Other debts +€6,060
up €6,060 (+140.9%), from €4,300 to €10,360
- Profit (loss) carried forward -€5,713
down €5,713 (-124.4%), from -€4,593 to -€10,305
- Trade debts -€129
down €129 (-18.6%), from €694 to €564
- Gross operating margin -€895
down €895 (-21.1%), from -€4,248 to -€5,143
- Other operating charges +€203
up €203 (+63.0%), from €322 to €525
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 | €431 | €649 | +€218 | +50.6% |
| Current assets | 29/58 | €431 | €649 | +€218 | +50.6% |
| Amounts receivable within one year | 40/41 | €405 | €0 | -€405 | -100.0% |
| Trade receivables | 40 | €405 | €0 | -€405 | -100.0% |
| Cash at bank and in hand | 54/58 | €26 | €649 | +€623 | +2406.3% |
| Total equity and liabilities | 10/49 | €431 | €649 | +€218 | +50.6% |
| Equity | 10/15 | -€4,563 | -€10,275 | -€5,713 | -125.2% |
| Contributions | 10/11 | €30 | €30 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,593 | -€10,305 | -€5,713 | -124.4% |
| Amounts payable | 17/49 | €4,994 | €10,924 | +€5,931 | +118.8% |
| Amounts payable within one year | 42/48 | €4,994 | €10,924 | +€5,931 | +118.8% |
| Trade debts | 44 | €694 | €564 | -€129 | -18.6% |
| Suppliers | 440/4 | €694 | €564 | -€129 | -18.6% |
| Other amounts payable | 47/48 | €4,300 | €10,360 | +€6,060 | +140.9% |
| Other operating charges | 640/8 | €322 | €525 | +€203 | +63.0% |
| Gross operating margin | 9900 | -€4,248 | -€5,143 | -€895 | -21.1% |
| Operating profit (loss) | 9901 | -€4,570 | -€5,668 | -€1,097 | -24.0% |
| Financial charges | 65/66B | €23 | €45 | +€23 | +100.0% |
| Recurring financial charges | 65 | €23 | €45 | +€23 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,593 | -€5,713 | -€1,120 | -24.4% |
| Profit (loss) for the period | 9904 | -€4,593 | -€5,713 | -€1,120 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,593 | -€5,713 | -€1,120 | -24.4% |
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 6 October 2026 via checked.be.