FL LINE: 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 LINE
Largest movements
- Receivables within one year -€2,587
down €2,587 (-89.8%), from €2,880 to €293
of which Trade receivables: -€2,542
- Cash -€1,523
down €1,523 (-99.9%), from €1,525 to €2
mainly Net result for the year (-€7,398) and Trade debts (-€2,255)
- Formation expenses -€185
down €185 (-94.4%), from €196 to €11
- Profit (loss) carried forward -€7,398
down €7,398 (-49.7%), from -€14,887 to -€22,285
- Other debts +€5,357
up €5,357 (+261.8%), from €2,047 to €7,404
- Trade debts -€2,255
down €2,255 (-30.3%), from €7,442 to €5,187
- Other operating charges +€5,000
up €5,000 (+3333233.3%), from €0 to €5,000
- Gross operating margin +€3,896
up €3,896, from -€3,397 to €499
- Financial income -€3,029
down €3,029 (-99.7%), from €3,039 to €10
- Write-downs +€2,542
new in 2025: €2,542
- Financial charges +€71
up €71 (+69.6%), from €102 to €173
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 | €4,602 | €306 | -€4,296 | -93.4% |
| Formation expenses | 20 | €196 | €11 | -€185 | -94.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €4,406 | €295 | -€4,111 | -93.3% |
| Amounts receivable within one year | 40/41 | €2,880 | €293 | -€2,587 | -89.8% |
| Trade receivables | 40 | €2,676 | €134 | -€2,542 | -95.0% |
| Other amounts receivable | 41 | €204 | €159 | -€45 | -22.1% |
| Cash at bank and in hand | 54/58 | €1,525 | €2 | -€1,523 | -99.9% |
| Total equity and liabilities | 10/49 | €4,602 | €306 | -€4,296 | -93.4% |
| Equity | 10/15 | -€4,887 | -€12,285 | -€7,398 | -151.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,887 | -€22,285 | -€7,398 | -49.7% |
| Amounts payable | 17/49 | €9,488 | €12,591 | +€3,103 | +32.7% |
| Amounts payable within one year | 42/48 | €9,488 | €12,591 | +€3,103 | +32.7% |
| Trade debts | 44 | €7,442 | €5,187 | -€2,255 | -30.3% |
| Suppliers | 440/4 | €7,442 | €5,187 | -€2,255 | -30.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,047 | €7,404 | +€5,357 | +261.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €199 | €185 | -€14 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,542 | +€2,542 | |
| Other operating charges | 640/8 | €0 | €5,000 | +€5,000 | +3333233.3% |
| Non-recurring operating charges | 66A | €1,552 | - | -€1,552 | |
| Gross operating margin | 9900 | -€3,397 | €499 | +€3,896 | |
| Operating profit (loss) | 9901 | -€5,149 | -€7,228 | -€2,079 | -40.4% |
| Financial income | 75/76B | €3,039 | €10 | -€3,029 | -99.7% |
| Recurring financial income | 75 | €3,039 | €10 | -€3,029 | -99.7% |
| Financial charges | 65/66B | €102 | €173 | +€71 | +69.6% |
| Recurring financial charges | 65 | €102 | €173 | +€71 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,212 | -€7,391 | -€5,179 | -234.2% |
| Income taxes | 67/77 | €0 | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€2,212 | -€7,398 | -€5,186 | -234.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,212 | -€7,398 | -€5,186 | -234.5% |
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 9 October 2026 via checked.be.