FL TOURISME: 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 TOURISME
Largest movements
- Tangible fixed assets +€40,430
up €40,430 (+323%), from €12,523 to €52,953
- Receivables within one year -€15,559
down €15,559 (-22.2%), from €69,961 to €54,402
of which Trade receivables: -€16,550
- Cash +€5,001
up €5,001 (+77.9%), from €6,421 to €11,423
mainly Trade debts (+€20,165) and Net result for the year (+€19,496)
- Trade debts +€20,165
up €20,165 (+1,770%), from €1,139 to €21,304
- Profit (loss) carried forward +€19,496
up €19,496 (+53.3%), from €36,572 to €56,068
- Other debts -€18,207
down €18,207 (-68.5%), from €26,598 to €8,390
- Tax, wage and social debts +€8,955
up €8,955 (+43.4%), from €20,617 to €29,573
of which Taxes: +€8,583
- Staff costs +€15,705
up €15,705 (+160%), from €9,788 to €25,492
- Gross operating margin +€14,649
up €14,649 (+23.3%), from €62,819 to €77,468
- Financial charges +€11,329
up €11,329 (+1,860%), from €609 to €11,938
of which Financial charges: +€6,838
- Depreciation +€5,831
up €5,831 (+115%), from €5,089 to €10,920
- Taxes -€3,484
down €3,484 (-33.0%), from €10,558 to €7,074
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,661 | €121,060 | +€30,399 | +33.5% |
| Formation expenses | 20 | €1,167 | €826 | -€342 | -29.3% |
| Fixed assets | 21/28 | €12,523 | €52,953 | +€40,430 | +323% |
| Tangible fixed assets | 22/27 | €12,523 | €52,953 | +€40,430 | +323% |
| Furniture and vehicles | 24 | €12,523 | €52,953 | +€40,430 | +323% |
| Current assets | 29/58 | €76,971 | €67,281 | -€9,690 | -12.6% |
| Amounts receivable within one year | 40/41 | €69,961 | €54,402 | -€15,559 | -22.2% |
| Trade receivables | 40 | €69,879 | €53,329 | -€16,550 | -23.7% |
| Other amounts receivable | 41 | €82 | €1,073 | +€992 | +1,216% |
| Cash at bank and in hand | 54/58 | €6,421 | €11,423 | +€5,001 | +77.9% |
| Deferred charges and accrued income | 490/1 | €588 | €1,456 | +€868 | +148% |
| Total equity and liabilities | 10/49 | €90,661 | €121,060 | +€30,399 | +33.5% |
| Equity | 10/15 | €41,572 | €61,068 | +€19,496 | +46.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,572 | €56,068 | +€19,496 | +53.3% |
| Amounts payable | 17/49 | €49,089 | €59,992 | +€10,902 | +22.2% |
| Amounts payable within one year | 42/48 | €48,354 | €59,267 | +€10,913 | +22.6% |
| Trade debts | 44 | €1,139 | €21,304 | +€20,165 | +1,770% |
| Suppliers | 440/4 | €1,139 | €21,304 | +€20,165 | +1,770% |
| Taxes, remuneration and social security | 45 | €20,617 | €29,573 | +€8,955 | +43.4% |
| Taxes | 450/3 | €12,831 | €21,414 | +€8,583 | +66.9% |
| Remuneration and social security | 454/9 | €7,786 | €8,159 | +€372 | +4.8% |
| Other amounts payable | 47/48 | €26,598 | €8,390 | -€18,207 | -68.5% |
| Accrued charges and deferred income | 492/3 | €735 | €725 | -€10 | -1.4% |
| Remuneration, social security and pensions | 62 | €9,788 | €25,492 | +€15,705 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,089 | €10,920 | +€5,831 | +115% |
| Other operating charges | 640/8 | €208 | €2,547 | +€2,339 | +1,125% |
| Gross operating margin | 9900 | €62,819 | €77,468 | +€14,649 | +23.3% |
| Operating profit (loss) | 9901 | €47,734 | €38,508 | -€9,226 | -19.3% |
| Financial income | 75/76B | €5 | €0 | -€4 | -91.1% |
| Recurring financial income | 75 | €5 | €0 | -€4 | -91.1% |
| Financial charges | 65/66B | €609 | €11,938 | +€11,329 | +1,860% |
| Recurring financial charges | 65 | €609 | €7,447 | +€6,838 | +1,123% |
| Non-recurring financial charges | 66B | - | €4,491 | +€4,491 | |
| Profit (loss) for the period before taxes | 9903 | €47,130 | €26,571 | -€20,559 | -43.6% |
| Income taxes | 67/77 | €10,558 | €7,074 | -€3,484 | -33.0% |
| Profit (loss) for the period | 9904 | €36,572 | €19,496 | -€17,075 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,572 | €19,496 | -€17,075 | -46.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.