FL BEHEER: 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.
FL BEHEER
Largest movements
- Current investments +€214,612
up €214,612 (+11.5%), from €1.9m to €2.1m
- Tangible fixed assets -€54,437
down €54,437 (-3.0%), from €1.8m to €1.7m
- Accrued charges and deferred income +€259,131
up €259,131 (+1078.5%), from €24,026 to €283,157
- Debts after one year -€110,732
down €110,732 (-3.6%), from €3.1m to €3.0m
of which Financial debts: -€100,732
- Profit (loss) carried forward +€70,466
up €70,466, from -€65,454 to €5,012
- Other debts -€59,091
down €59,091 (-91.8%), from €64,350 to €5,259
- Financial income -€76,411
down €76,411 (-63.4%), from €120,428 to €44,018
- Depreciation -€17,403
down €17,403 (-18.3%), from €95,015 to €77,613
- Gross operating margin -€7,016
down €7,016 (-5.3%), from €132,908 to €125,893
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,763,179 | €3,926,869 | +€163,690 | +4.3% |
| Fixed assets | 21/28 | €1,794,676 | €1,740,239 | -€54,437 | -3.0% |
| Tangible fixed assets | 22/27 | €1,794,676 | €1,740,239 | -€54,437 | -3.0% |
| Land and buildings | 22 | €1,713,306 | €1,692,612 | -€20,694 | -1.2% |
| Furniture and vehicles | 24 | €62,870 | €38,377 | -€24,493 | -39.0% |
| Other tangible fixed assets | 26 | €18,500 | €9,250 | -€9,250 | -50.0% |
| Current assets | 29/58 | €1,968,503 | €2,186,629 | +€218,127 | +11.1% |
| Amounts receivable within one year | 40/41 | €33,041 | €9,820 | -€23,220 | -70.3% |
| Other amounts receivable | 41 | €33,041 | €9,820 | -€23,220 | -70.3% |
| Current investments | 50/53 | €1,869,175 | €2,083,787 | +€214,612 | +11.5% |
| Cash at bank and in hand | 54/58 | €62,699 | €91,045 | +€28,346 | +45.2% |
| Deferred charges and accrued income | 490/1 | €3,588 | €1,977 | -€1,611 | -44.9% |
| Total equity and liabilities | 10/49 | €3,763,179 | €3,926,869 | +€163,690 | +4.3% |
| Equity | 10/15 | €507,755 | €578,220 | +€70,466 | +13.9% |
| Contributions | 10/11 | €12,208 | €12,208 | = | 0.0% |
| Reserves | 13 | €561,000 | €561,000 | = | 0.0% |
| Distributable reserves | 133 | €561,000 | €561,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,454 | €5,012 | +€70,466 | |
| Amounts payable | 17/49 | €3,255,425 | €3,348,649 | +€93,224 | +2.9% |
| Amounts payable after more than one year | 17 | €3,066,727 | €2,955,994 | -€110,732 | -3.6% |
| Financial debts | 170/4 | €466,727 | €365,994 | -€100,732 | -21.6% |
| Other amounts payable | 178/9 | €2,600,000 | €2,590,000 | -€10,000 | -0.4% |
| Amounts payable within one year | 42/48 | €164,671 | €109,497 | -€55,174 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €99,919 | €100,732 | +€813 | +0.8% |
| Trade debts | 44 | €403 | €3,506 | +€3,103 | +770.5% |
| Suppliers | 440/4 | €403 | €3,506 | +€3,103 | +770.5% |
| Other amounts payable | 47/48 | €64,350 | €5,259 | -€59,091 | -91.8% |
| Accrued charges and deferred income | 492/3 | €24,026 | €283,157 | +€259,131 | +1078.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,015 | €77,613 | -€17,403 | -18.3% |
| Other operating charges | 640/8 | €12,214 | €12,620 | +€406 | +3.3% |
| Gross operating margin | 9900 | €132,908 | €125,893 | -€7,016 | -5.3% |
| Operating profit (loss) | 9901 | €25,679 | €35,660 | +€9,981 | +38.9% |
| Financial income | 75/76B | €120,428 | €44,018 | -€76,411 | -63.4% |
| Recurring financial income | 75 | €120,428 | €44,018 | -€76,411 | -63.4% |
| Financial charges | 65/66B | €5,523 | €6,257 | +€735 | +13.3% |
| Recurring financial charges | 65 | €5,523 | €6,257 | +€735 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €140,584 | €73,420 | -€67,164 | -47.8% |
| Income taxes | 67/77 | €3,088 | €2,955 | -€133 | -4.3% |
| Profit (loss) for the period | 9904 | €137,497 | €70,466 | -€67,031 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €137,497 | €70,466 | -€67,031 | -48.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.