FLAinvest: 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.
FLAinvest
Largest movements
- Cash -€155,579
down €155,579 (-89.2%), from €174,443 to €18,863
mainly Other debts (-€300,000) and Net result for the year (-€4,627)
- Receivables within one year -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Other debts -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Financial income -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Gross operating margin -€2,141
down €2,141 (-164.0%), from -€1,306 to -€3,447
- Other operating charges +€59
up €59 (+6.1%), from €969 to €1,028
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 | €1,774,443 | €1,468,863 | -€305,579 | -17.2% |
| Fixed assets | 21/28 | €1,450,000 | €1,450,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,450,000 | €1,450,000 | = | 0.0% |
| Current assets | 29/58 | €324,443 | €18,863 | -€305,579 | -94.2% |
| Amounts receivable within one year | 40/41 | €150,000 | €0 | -€150,000 | -100.0% |
| Other amounts receivable | 41 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €174,443 | €18,863 | -€155,579 | -89.2% |
| Total equity and liabilities | 10/49 | €1,774,443 | €1,468,863 | -€305,579 | -17.2% |
| Equity | 10/15 | €1,472,749 | €1,468,122 | -€4,627 | -0.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,307,749 | €1,303,122 | -€4,627 | -0.4% |
| Amounts payable | 17/49 | €301,694 | €741 | -€300,953 | -99.8% |
| Amounts payable within one year | 42/48 | €301,694 | €741 | -€300,953 | -99.8% |
| Trade debts | 44 | €1,694 | €741 | -€953 | -56.2% |
| Suppliers | 440/4 | €1,694 | €741 | -€953 | -56.2% |
| Other amounts payable | 47/48 | €300,000 | €0 | -€300,000 | -100.0% |
| Other operating charges | 640/8 | €969 | €1,028 | +€59 | +6.1% |
| Gross operating margin | 9900 | -€1,306 | -€3,447 | -€2,141 | -164.0% |
| Operating profit (loss) | 9901 | -€2,275 | -€4,474 | -€2,200 | -96.7% |
| Financial income | 75/76B | €150,000 | €0 | -€150,000 | -100.0% |
| Recurring financial income | 75 | €150,000 | €0 | -€150,000 | -100.0% |
| Financial charges | 65/66B | €148 | €153 | +€5 | +3.4% |
| Recurring financial charges | 65 | €148 | €153 | +€5 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €147,578 | -€4,626 | -€152,205 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | +150.0% |
| Profit (loss) for the period | 9904 | €147,578 | -€4,627 | -€152,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €147,578 | -€4,627 | -€152,205 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.