FL. HOUSE: 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. HOUSE
Largest movements
- Cash -€5,776
down €5,776 (-13.0%), from €44,333 to €38,557
mainly Contributions, distributions and other (-€11,429) and Investment in fixed assets (net) (-€6,958)
- Receivables within one year -€1,778
down €1,778 (-9.3%), from €19,048 to €17,270
of which Trade receivables: -€1,657
- Deferred charges and accrued income -€1,079
down €1,079 (-86.7%), from €1,244 to €165
- Profit (loss) carried forward -€11,392
down €11,392 (-35.4%), from €32,202 to €20,810
- Debts after one year -€6,163
down €6,163 (-43.0%), from €14,342 to €8,179
- Trade debts +€4,862
up €4,862 (+41.4%), from €11,738 to €16,600
- Reserves +€3,700
up €3,700 (+199%), from €1,860 to €5,560
of which Distributable reserves: +€3,700
- Current portion of long-term debt +€2,791
up €2,791 (+35.9%), from €7,764 to €10,555
- Gross operating margin -€9,494
down €9,494 (-30.0%), from €31,665 to €22,171
- Taxes +€2,741
up €2,741 (+32.3%), from €8,492 to €11,233
- Financial charges +€1,080
up €1,080 (+214%), from €504 to €1,584
- Financial income -€961
down €961 (-34.9%), from €2,757 to €1,796
- Depreciation -€830
down €830 (-10.9%), from €7,587 to €6,757
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 | €93,450 | €85,018 | -€8,432 | -9.0% |
| Fixed assets | 21/28 | €28,825 | €29,026 | +€201 | +0.7% |
| Tangible fixed assets | 22/27 | €28,825 | €29,026 | +€201 | +0.7% |
| Plant, machinery and equipment | 23 | €958 | €456 | -€502 | -52.4% |
| Furniture and vehicles | 24 | €27,867 | €28,570 | +€703 | +2.5% |
| Current assets | 29/58 | €64,625 | €55,992 | -€8,633 | -13.4% |
| Amounts receivable within one year | 40/41 | €19,048 | €17,270 | -€1,778 | -9.3% |
| Trade receivables | 40 | €11,047 | €9,390 | -€1,657 | -15.0% |
| Other amounts receivable | 41 | €8,001 | €7,880 | -€121 | -1.5% |
| Cash at bank and in hand | 54/58 | €44,333 | €38,557 | -€5,776 | -13.0% |
| Deferred charges and accrued income | 490/1 | €1,244 | €165 | -€1,079 | -86.7% |
| Total equity and liabilities | 10/49 | €93,450 | €85,018 | -€8,432 | -9.0% |
| Equity | 10/15 | €40,262 | €32,570 | -€7,692 | -19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €5,560 | +€3,700 | +199% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €3,700 | +€3,700 | |
| Profit (loss) carried forward | 14 | €32,202 | €20,810 | -€11,392 | -35.4% |
| Amounts payable | 17/49 | €53,188 | €52,448 | -€740 | -1.4% |
| Amounts payable after more than one year | 17 | €14,342 | €8,179 | -€6,163 | -43.0% |
| Financial debts | 170/4 | €14,342 | €8,179 | -€6,163 | -43.0% |
| Amounts payable within one year | 42/48 | €38,846 | €44,269 | +€5,423 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €7,764 | €10,555 | +€2,791 | +35.9% |
| Trade debts | 44 | €11,738 | €16,600 | +€4,862 | +41.4% |
| Suppliers | 440/4 | €11,738 | €16,600 | +€4,862 | +41.4% |
| Taxes, remuneration and social security | 45 | €9,344 | €8,912 | -€432 | -4.6% |
| Taxes | 450/3 | €9,344 | €8,912 | -€432 | -4.6% |
| Other amounts payable | 47/48 | €10,000 | €8,202 | -€1,798 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,587 | €6,757 | -€830 | -10.9% |
| Other operating charges | 640/8 | €128 | €334 | +€206 | +161% |
| Non-recurring operating charges | 66A | €294 | €322 | +€28 | +9.5% |
| Gross operating margin | 9900 | €31,665 | €22,171 | -€9,494 | -30.0% |
| Operating profit (loss) | 9901 | €23,656 | €14,758 | -€8,898 | -37.6% |
| Financial income | 75/76B | €2,757 | €1,796 | -€961 | -34.9% |
| Recurring financial income | 75 | €2,757 | €1,796 | -€961 | -34.9% |
| Financial charges | 65/66B | €504 | €1,584 | +€1,080 | +214% |
| Recurring financial charges | 65 | €504 | €1,584 | +€1,080 | +214% |
| Profit (loss) for the period before taxes | 9903 | €25,909 | €14,970 | -€10,939 | -42.2% |
| Income taxes | 67/77 | €8,492 | €11,233 | +€2,741 | +32.3% |
| Profit (loss) for the period | 9904 | €17,417 | €3,737 | -€13,680 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,417 | €3,737 | -€13,680 | -78.5% |
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 30 October 2026 via checked.be.