FLARIA: 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.
FLARIA
Largest movements
- Receivables within one year -€28,269
down €28,269 (-32.2%), from €87,691 to €59,422
- Cash +€2,547
up €2,547 (+178%), from €1,433 to €3,980
mainly Net result for the year (+€36,922) and Receivables within one year (+€28,269)
- Profit (loss) carried forward -€18,942
down €18,942 (-33.9%), from €55,864 to €36,922
- Tax, wage and social debts -€5,072
down €5,072 (-23.1%), from €21,989 to €16,918
of which Taxes: -€3,536
- Other debts -€3,011
down €3,011 (-70.6%), from €4,264 to €1,253
- Current portion of long-term debt +€2,531
new in 2025: €2,531
- Trade debts -€1,326
down €1,326 (-29.2%), from €4,537 to €3,212
- Gross operating margin +€19,323
up €19,323 (+62.9%), from €30,740 to €50,062
- Taxes +€4,428
up €4,428 (+56.8%), from €7,791 to €12,219
- Other operating charges +€560
up €560 (+433%), from €129 to €690
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 | €89,220 | €63,402 | -€25,818 | -28.9% |
| Fixed assets | 21/28 | €96 | - | -€96 | |
| Tangible fixed assets | 22/27 | €96 | - | -€96 | |
| Plant, machinery and equipment | 23 | €96 | - | -€96 | |
| Current assets | 29/58 | €89,125 | €63,402 | -€25,723 | -28.9% |
| Amounts receivable within one year | 40/41 | €87,691 | €59,422 | -€28,269 | -32.2% |
| Other amounts receivable | 41 | €87,691 | €59,422 | -€28,269 | -32.2% |
| Cash at bank and in hand | 54/58 | €1,433 | €3,980 | +€2,547 | +178% |
| Total equity and liabilities | 10/49 | €89,220 | €63,402 | -€25,818 | -28.9% |
| Equity | 10/15 | €58,364 | €39,422 | -€18,942 | -32.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,864 | €36,922 | -€18,942 | -33.9% |
| Amounts payable | 17/49 | €30,857 | €23,981 | -€6,876 | -22.3% |
| Amounts payable within one year | 42/48 | €30,791 | €23,914 | -€6,877 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | - | €2,531 | +€2,531 | |
| Trade debts | 44 | €4,537 | €3,212 | -€1,326 | -29.2% |
| Suppliers | 440/4 | €4,537 | €3,212 | -€1,326 | -29.2% |
| Taxes, remuneration and social security | 45 | €21,989 | €16,918 | -€5,072 | -23.1% |
| Taxes | 450/3 | €20,454 | €16,918 | -€3,536 | -17.3% |
| Remuneration and social security | 454/9 | €1,536 | - | -€1,536 | |
| Other amounts payable | 47/48 | €4,264 | €1,253 | -€3,011 | -70.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €96 | -€208 | -68.5% |
| Other operating charges | 640/8 | €129 | €690 | +€560 | +433% |
| Gross operating margin | 9900 | €30,740 | €50,062 | +€19,323 | +62.9% |
| Operating profit (loss) | 9901 | €30,307 | €49,277 | +€18,970 | +62.6% |
| Financial income | 75/76B | €62 | €332 | +€270 | +432% |
| Recurring financial income | 75 | €62 | €332 | +€270 | +432% |
| Financial charges | 65/66B | €569 | €468 | -€101 | -17.8% |
| Recurring financial charges | 65 | €569 | €468 | -€101 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €29,800 | €49,141 | +€19,341 | +64.9% |
| Income taxes | 67/77 | €7,791 | €12,219 | +€4,428 | +56.8% |
| Profit (loss) for the period | 9904 | €22,009 | €36,922 | +€14,913 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,009 | €36,922 | +€14,913 | +67.8% |
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 13 October 2026 via checked.be.