FL-simulators Europe: 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-simulators Europe
Largest movements
- Intangible fixed assets -€1.1m
down €1.1m (-100%), from €1.1m to €0
- Receivables within one year +€559,582
up €559,582 (+669%), from €83,687 to €643,269
of which Trade receivables: +€559,552
- Investment grants -€486,417
down €486,417 (-100%), from €486,417 to €0
- Trade debts -€70,455
down €70,455 (-12.7%), from €556,452 to €485,997
- Tax, wage and social debts +€15,295
up €15,295 (+31.5%), from €48,594 to €63,889
of which Taxes: +€8,396
- Gross operating margin +€157,550
up €157,550 (+50.0%), from €314,985 to €472,535
- Depreciation -€89,009
down €89,009 (-91.5%), from €97,235 to €8,226
- Financial income -€70,166
down €70,166 (-99.7%), from €70,347 to €180
- Staff costs +€5,302
up €5,302 (+1.6%), from €329,799 to €335,101
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 | €1,228,159 | €686,079 | -€542,081 | -44.1% |
| Fixed assets | 21/28 | €1,117,981 | €14,945 | -€1.1m | -98.7% |
| Intangible fixed assets | 21 | €1,107,162 | €0 | -€1.1m | -100% |
| Tangible fixed assets | 22/27 | €10,820 | €14,945 | +€4,125 | +38.1% |
| Plant, machinery and equipment | 23 | €6,734 | €12,587 | +€5,853 | +86.9% |
| Furniture and vehicles | 24 | €721 | €243 | -€478 | -66.3% |
| Other tangible fixed assets | 26 | €3,365 | €2,115 | -€1,250 | -37.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €110,178 | €671,134 | +€560,956 | +509% |
| Stocks and contracts in progress | 3 | €18,475 | €22,000 | +€3,525 | +19.1% |
| Stocks | 30/36 | €18,475 | €22,000 | +€3,525 | +19.1% |
| Amounts receivable within one year | 40/41 | €83,687 | €643,269 | +€559,582 | +669% |
| Trade receivables | 40 | €78,647 | €638,199 | +€559,552 | +711% |
| Other amounts receivable | 41 | €5,040 | €5,070 | +€30 | +0.6% |
| Cash at bank and in hand | 54/58 | €5,523 | €3,062 | -€2,461 | -44.6% |
| Deferred charges and accrued income | 490/1 | €2,492 | €2,802 | +€310 | +12.4% |
| Total equity and liabilities | 10/49 | €1,228,159 | €686,079 | -€542,081 | -44.1% |
| Equity | 10/15 | €622,822 | €136,192 | -€486,629 | -78.1% |
| Contributions | 10/11 | €17,476 | €17,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,928 | €118,716 | -€212 | -0.2% |
| Investment grants | 15 | €486,417 | €0 | -€486,417 | -100% |
| Amounts payable | 17/49 | €605,338 | €549,886 | -€55,451 | -9.2% |
| Amounts payable within one year | 42/48 | €605,338 | €549,886 | -€55,451 | -9.2% |
| Trade debts | 44 | €556,452 | €485,997 | -€70,455 | -12.7% |
| Suppliers | 440/4 | €556,452 | €485,997 | -€70,455 | -12.7% |
| Taxes, remuneration and social security | 45 | €48,594 | €63,889 | +€15,295 | +31.5% |
| Taxes | 450/3 | €4,193 | €12,588 | +€8,396 | +200% |
| Remuneration and social security | 454/9 | €44,402 | €51,301 | +€6,899 | +15.5% |
| Other amounts payable | 47/48 | €291 | €0 | -€291 | -100% |
| Remuneration, social security and pensions | 62 | €329,799 | €335,101 | +€5,302 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,235 | €8,226 | -€89,009 | -91.5% |
| Other operating charges | 640/8 | €6,086 | €5,812 | -€274 | -4.5% |
| Non-recurring operating charges | 66A | - | €120,744 | +€120,744 | |
| Gross operating margin | 9900 | €314,985 | €472,535 | +€157,550 | +50.0% |
| Operating profit (loss) | 9901 | -€118,134 | €2,652 | +€120,786 | |
| Financial income | 75/76B | €70,347 | €180 | -€70,166 | -99.7% |
| Recurring financial income | 75 | €70,347 | €180 | -€70,166 | -99.7% |
| Financial charges | 65/66B | €6,871 | €3,044 | -€3,826 | -55.7% |
| Recurring financial charges | 65 | €6,871 | €3,044 | -€3,826 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | -€54,658 | -€212 | +€54,446 | +99.6% |
| Profit (loss) for the period | 9904 | -€54,658 | -€212 | +€54,446 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,658 | -€212 | +€54,446 | +99.6% |
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 25 October 2026 via checked.be.