FL@Services: 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@Services
Largest movements
- Cash -€51,572
down €51,572 (-47.8%), from €107,901 to €56,329
mainly Deferred charges and accrued income (-€17,601) and Receivables within one year (-€15,651)
- Deferred charges and accrued income +€17,601
up €17,601 (+229.0%), from €7,687 to €25,288
- Receivables within one year +€15,651
up €15,651 (+119.8%), from €13,060 to €28,712
of which Trade receivables: +€13,594
- Tangible fixed assets -€9,644
down €9,644 (-6.4%), from €151,311 to €141,667
of which Other tangible fixed assets: -€6,692
- Tax, wage and social debts -€14,659
down €14,659 (-96.9%), from €15,126 to €467
of which Taxes: -€15,126
- Profit (loss) carried forward -€8,158
down €8,158 (-39.4%), from €20,706 to €12,548
- Debts after one year -€6,000
down €6,000 (-5.4%), from €111,337 to €105,337
- Trade debts +€3,174
up €3,174 (+25.0%), from €12,699 to €15,874
- Gross operating margin -€27,581
down €27,581 (-71.1%), from €38,776 to €11,196
- Depreciation +€6,519
up €6,519 (+67.7%), from €9,625 to €16,144
- Taxes -€5,352
no longer reported in 2024 (was €5,352)
- Other operating charges +€1,249
up €1,249 (+63.7%), from €1,961 to €3,210
- Financial charges -€1,132
no longer reported in 2024 (was €1,132)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,960 | €251,996 | -€27,963 | -10.0% |
| Fixed assets | 21/28 | €151,311 | €141,667 | -€9,644 | -6.4% |
| Tangible fixed assets | 22/27 | €151,311 | €141,667 | -€9,644 | -6.4% |
| Land and buildings | 22 | €3,384 | €2,575 | -€810 | -23.9% |
| Furniture and vehicles | 24 | €7,777 | €5,634 | -€2,143 | -27.6% |
| Other tangible fixed assets | 26 | €140,149 | €133,458 | -€6,692 | -4.8% |
| Current assets | 29/58 | €128,649 | €110,329 | -€18,319 | -14.2% |
| Amounts receivable within one year | 40/41 | €13,060 | €28,712 | +€15,651 | +119.8% |
| Trade receivables | 40 | €9,640 | €23,233 | +€13,594 | +141.0% |
| Other amounts receivable | 41 | €3,421 | €5,478 | +€2,058 | +60.2% |
| Cash at bank and in hand | 54/58 | €107,901 | €56,329 | -€51,572 | -47.8% |
| Deferred charges and accrued income | 490/1 | €7,687 | €25,288 | +€17,601 | +229.0% |
| Total equity and liabilities | 10/49 | €279,960 | €251,996 | -€27,963 | -10.0% |
| Equity | 10/15 | €117,622 | €109,465 | -€8,158 | -6.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €91,916 | €91,916 | = | 0.0% |
| Distributable reserves | 133 | €91,916 | €91,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,706 | €12,548 | -€8,158 | -39.4% |
| Amounts payable | 17/49 | €162,337 | €142,532 | -€19,806 | -12.2% |
| Amounts payable after more than one year | 17 | €111,337 | €105,337 | -€6,000 | -5.4% |
| Financial debts | 170/4 | €111,337 | €105,337 | -€6,000 | -5.4% |
| Amounts payable within one year | 42/48 | €36,056 | €22,250 | -€13,806 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €8,231 | €5,910 | -€2,321 | -28.2% |
| Trade debts | 44 | €12,699 | €15,874 | +€3,174 | +25.0% |
| Suppliers | 440/4 | €12,699 | €15,874 | +€3,174 | +25.0% |
| Taxes, remuneration and social security | 45 | €15,126 | €467 | -€14,659 | -96.9% |
| Taxes | 450/3 | €15,126 | - | -€15,126 | |
| Remuneration and social security | 454/9 | - | €467 | +€467 | |
| Accrued charges and deferred income | 492/3 | €14,944 | €14,944 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,625 | €16,144 | +€6,519 | +67.7% |
| Other operating charges | 640/8 | €1,961 | €3,210 | +€1,249 | +63.7% |
| Gross operating margin | 9900 | €38,776 | €11,196 | -€27,581 | -71.1% |
| Operating profit (loss) | 9901 | €27,190 | -€8,158 | -€35,348 | |
| Financial charges | 65/66B | €1,132 | - | -€1,132 | |
| Recurring financial charges | 65 | €1,132 | - | -€1,132 | |
| Profit (loss) for the period before taxes | 9903 | €26,058 | -€8,158 | -€34,216 | |
| Income taxes | 67/77 | €5,352 | - | -€5,352 | |
| Profit (loss) for the period | 9904 | €20,706 | -€8,158 | -€28,864 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,706 | -€8,158 | -€28,864 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.