FL Diving Services: 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.
FL Diving Services
Largest movements
- Tangible fixed assets +€6,938
up €6,938 (+92.0%), from €7,539 to €14,477
of which Other tangible fixed assets: +€5,534
- Cash -€3,155
down €3,155 (-9.6%), from €32,839 to €29,684
mainly Investment in fixed assets (net) (-€8,560) and Trade debts (-€2,670)
- Deferred charges and accrued income -€851
down €851 (-35.3%), from €2,410 to €1,559
- Receivables within one year -€535
down €535 (-21.8%), from €2,460 to €1,925
of which Trade receivables: -€1,012
- Reserves +€6,247
up €6,247 (+43.4%), from €14,406 to €20,653
- Trade debts -€2,670
down €2,670 (-54.1%), from €4,934 to €2,264
- Tax, wage and social debts -€2,123
down €2,123 (-14.2%), from €14,911 to €12,788
of which Taxes: -€2,285
- Other debts +€943
up €943 (+12.6%), from €7,496 to €8,440
- Gross operating margin -€2,247
down €2,247 (-16.9%), from €13,331 to €11,084
- Other operating charges -€1,136
down €1,136 (-85.4%), from €1,331 to €195
- Depreciation +€316
up €316 (+24.2%), from €1,306 to €1,622
- Taxes +€189
up €189 (+8.3%), from €2,285 to €2,475
- Financial charges -€170
down €170 (-23.4%), from €727 to €557
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 | €45,247 | €47,645 | +€2,398 | +5.3% |
| Fixed assets | 21/28 | €7,539 | €14,477 | +€6,938 | +92.0% |
| Tangible fixed assets | 22/27 | €7,539 | €14,477 | +€6,938 | +92.0% |
| Plant, machinery and equipment | 23 | €2,751 | €3,700 | +€949 | +34.5% |
| Furniture and vehicles | 24 | €783 | €1,238 | +€455 | +58.1% |
| Other tangible fixed assets | 26 | €4,005 | €9,539 | +€5,534 | +138% |
| Current assets | 29/58 | €37,709 | €33,168 | -€4,541 | -12.0% |
| Amounts receivable within one year | 40/41 | €2,460 | €1,925 | -€535 | -21.8% |
| Trade receivables | 40 | €1,012 | - | -€1,012 | |
| Other amounts receivable | 41 | €1,448 | €1,925 | +€477 | +32.9% |
| Cash at bank and in hand | 54/58 | €32,839 | €29,684 | -€3,155 | -9.6% |
| Deferred charges and accrued income | 490/1 | €2,410 | €1,559 | -€851 | -35.3% |
| Total equity and liabilities | 10/49 | €45,247 | €47,645 | +€2,398 | +5.3% |
| Equity | 10/15 | €17,906 | €24,153 | +€6,247 | +34.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €14,406 | €20,653 | +€6,247 | +43.4% |
| Distributable reserves | 133 | €14,406 | €20,653 | +€6,247 | +43.4% |
| Amounts payable | 17/49 | €27,342 | €23,492 | -€3,850 | -14.1% |
| Amounts payable within one year | 42/48 | €27,342 | €23,492 | -€3,850 | -14.1% |
| Trade debts | 44 | €4,934 | €2,264 | -€2,670 | -54.1% |
| Suppliers | 440/4 | €4,934 | €2,264 | -€2,670 | -54.1% |
| Taxes, remuneration and social security | 45 | €14,911 | €12,788 | -€2,123 | -14.2% |
| Taxes | 450/3 | €2,285 | - | -€2,285 | |
| Remuneration and social security | 454/9 | €12,626 | €12,788 | +€162 | +1.3% |
| Other amounts payable | 47/48 | €7,496 | €8,440 | +€943 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €1,622 | +€316 | +24.2% |
| Other operating charges | 640/8 | €1,331 | €195 | -€1,136 | -85.4% |
| Gross operating margin | 9900 | €13,331 | €11,084 | -€2,247 | -16.9% |
| Operating profit (loss) | 9901 | €10,693 | €9,267 | -€1,426 | -13.3% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €727 | €557 | -€170 | -23.4% |
| Recurring financial charges | 65 | €727 | €557 | -€170 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €9,966 | €8,722 | -€1,244 | -12.5% |
| Income taxes | 67/77 | €2,285 | €2,475 | +€189 | +8.3% |
| Profit (loss) for the period | 9904 | €7,681 | €6,247 | -€1,433 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,681 | €6,247 | -€1,433 | -18.7% |
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 17 October 2026 via checked.be.