FLACHA: 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.
FLACHA
Largest movements
- Financial fixed assets +€110,500
up €110,500 (+9.2%), from €1.2m to €1.3m
- Cash -€20,310
down €20,310 (-58.6%), from €34,660 to €14,350
mainly Investment in fixed assets (net) (-€110,500) and Debts after one year (-€91,668)
- Other debts +€176,771
up €176,771 (+32.6%), from €542,867 to €719,637
- Debts after one year -€91,668
down €91,668 (-17.8%), from €513,959 to €422,291
- Financial income +€2,415
up €2,415 (+13.4%), from €18,007 to €20,422
- Financial charges +€2,335
up €2,335 (+24.6%), from €9,500 to €11,835
- Taxes +€699
up €699 (+65.2%), from €1,073 to €1,772
- Other operating charges +€196
up €196 (+25.4%), from €772 to €968
- Gross operating margin -€136
down €136 (-13.8%), from -€981 to -€1,116
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 | €1,251,737 | €1,343,046 | +€91,309 | +7.3% |
| Fixed assets | 21/28 | €1,207,159 | €1,317,659 | +€110,500 | +9.2% |
| Financial fixed assets | 28 | €1,207,159 | €1,317,659 | +€110,500 | +9.2% |
| Current assets | 29/58 | €44,578 | €25,387 | -€19,191 | -43.0% |
| Amounts receivable within one year | 40/41 | €635 | €802 | +€167 | +26.3% |
| Other amounts receivable | 41 | €635 | €802 | +€167 | +26.3% |
| Cash at bank and in hand | 54/58 | €34,660 | €14,350 | -€20,310 | -58.6% |
| Deferred charges and accrued income | 490/1 | €9,283 | €10,235 | +€952 | +10.2% |
| Total equity and liabilities | 10/49 | €1,251,737 | €1,343,046 | +€91,309 | +7.3% |
| Equity | 10/15 | €102,947 | €107,678 | +€4,731 | +4.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,947 | €7,678 | +€4,731 | +160.5% |
| Distributable reserves | 133 | €2,947 | €7,678 | +€4,731 | +160.5% |
| Amounts payable | 17/49 | €1,148,790 | €1,235,368 | +€86,578 | +7.5% |
| Amounts payable after more than one year | 17 | €513,959 | €422,291 | -€91,668 | -17.8% |
| Financial debts | 170/4 | €513,959 | €422,291 | -€91,668 | -17.8% |
| Amounts payable within one year | 42/48 | €634,831 | €813,078 | +€178,247 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €90,892 | €91,668 | +€777 | +0.9% |
| Taxes, remuneration and social security | 45 | €1,073 | €1,772 | +€699 | +65.2% |
| Taxes | 450/3 | €1,073 | €1,772 | +€699 | +65.2% |
| Other amounts payable | 47/48 | €542,867 | €719,637 | +€176,771 | +32.6% |
| Other operating charges | 640/8 | €772 | €968 | +€196 | +25.4% |
| Gross operating margin | 9900 | -€981 | -€1,116 | -€136 | -13.8% |
| Operating profit (loss) | 9901 | -€1,752 | -€2,084 | -€331 | -18.9% |
| Financial income | 75/76B | €18,007 | €20,422 | +€2,415 | +13.4% |
| Recurring financial income | 75 | €18,007 | €20,422 | +€2,415 | +13.4% |
| Financial charges | 65/66B | €9,500 | €11,835 | +€2,335 | +24.6% |
| Recurring financial charges | 65 | €9,500 | €11,835 | +€2,335 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €6,755 | €6,503 | -€252 | -3.7% |
| Income taxes | 67/77 | €1,073 | €1,772 | +€699 | +65.2% |
| Profit (loss) for the period | 9904 | €5,682 | €4,731 | -€951 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,682 | €4,731 | -€951 | -16.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.