FLANI: 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.
FLANI
Largest movements
- Cash +€111,437
up €111,437 (+345%), from €32,342 to €143,779
mainly Net result for the year (+€129,990) and Tax, wage and social debts (+€26,093)
- Deferred charges and accrued income +€20,634
up €20,634 (+38.8%), from €53,221 to €73,855
- Reserves +€129,990
up €129,990 (+288%), from €45,197 to €175,187
- Tax, wage and social debts +€26,093
up €26,093 (+222%), from €11,775 to €37,868
- Other debts -€23,445
down €23,445 (-99.2%), from €23,633 to €189
- Gross operating margin +€111,282
up €111,282 (+195%), from €56,983 to €168,265
- Taxes +€26,093
up €26,093 (+222%), from €11,775 to €37,868
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,606 | €218,416 | +€132,811 | +155% |
| Current assets | 29/58 | €85,606 | €218,416 | +€132,811 | +155% |
| Amounts receivable within one year | 40/41 | €43 | €782 | +€739 | +1,722% |
| Trade receivables | 40 | €43 | €0 | -€43 | -100% |
| Other amounts receivable | 41 | - | €782 | +€782 | |
| Cash at bank and in hand | 54/58 | €32,342 | €143,779 | +€111,437 | +345% |
| Deferred charges and accrued income | 490/1 | €53,221 | €73,855 | +€20,634 | +38.8% |
| Total equity and liabilities | 10/49 | €85,606 | €218,416 | +€132,811 | +155% |
| Equity | 10/15 | €50,197 | €180,187 | +€129,990 | +259% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,197 | €175,187 | +€129,990 | +288% |
| Distributable reserves | 133 | €45,197 | €175,187 | +€129,990 | +288% |
| Amounts payable | 17/49 | €35,409 | €38,229 | +€2,820 | +8.0% |
| Amounts payable within one year | 42/48 | €35,409 | €38,229 | +€2,820 | +8.0% |
| Trade debts | 44 | - | €172 | +€172 | |
| Suppliers | 440/4 | - | €172 | +€172 | |
| Taxes, remuneration and social security | 45 | €11,775 | €37,868 | +€26,093 | +222% |
| Taxes | 450/3 | €11,775 | €37,868 | +€26,093 | +222% |
| Other amounts payable | 47/48 | €23,633 | €189 | -€23,445 | -99.2% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €56,983 | €168,265 | +€111,282 | +195% |
| Operating profit (loss) | 9901 | €56,983 | €168,137 | +€111,154 | +195% |
| Financial charges | 65/66B | €11 | €279 | +€268 | +2,497% |
| Recurring financial charges | 65 | €11 | €279 | +€268 | +2,497% |
| Profit (loss) for the period before taxes | 9903 | €56,972 | €167,858 | +€110,886 | +195% |
| Income taxes | 67/77 | €11,775 | €37,868 | +€26,093 | +222% |
| Profit (loss) for the period | 9904 | €45,197 | €129,990 | +€84,793 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €45,197 | €129,990 | +€84,793 | +188% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.