FLAUDEO: 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.
FLAUDEO
Largest movements
- Cash -€17,482
down €17,482 (-48.1%), from €36,379 to €18,897
mainly Investment in fixed assets (net) (-€63,776) and Debts after one year (-€30,000)
- Tangible fixed assets +€14,586
up €14,586 (+1.2%), from €1.2m to €1.2m
of which Furniture and vehicles: +€50,099
- Debts after one year -€30,000
down €30,000 (-6.2%), from €487,500 to €457,500
- Other debts +€24,552
up €24,552 (+3.1%), from €788,697 to €813,248
- Gross operating margin -€30,420
down €30,420 (-31.8%), from €95,533 to €65,113
- Depreciation +€9,393
up €9,393 (+23.6%), from €39,797 to €49,190
- Financial charges -€1,634
down €1,634 (-11.5%), from €14,191 to €12,557
- Other operating charges -€1,086
down €1,086 (-15.1%), from €7,214 to €6,128
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 | €1,265,570 | €1,262,104 | -€3,466 | -0.3% |
| Fixed assets | 21/28 | €1,227,461 | €1,242,047 | +€14,586 | +1.2% |
| Tangible fixed assets | 22/27 | €1,225,101 | €1,239,687 | +€14,586 | +1.2% |
| Land and buildings | 22 | €1,223,544 | €1,188,031 | -€35,513 | -2.9% |
| Furniture and vehicles | 24 | €1,557 | €51,656 | +€50,099 | +3,218% |
| Financial fixed assets | 28 | €2,360 | €2,360 | = | 0.0% |
| Current assets | 29/58 | €38,109 | €20,056 | -€18,053 | -47.4% |
| Cash at bank and in hand | 54/58 | €36,379 | €18,897 | -€17,482 | -48.1% |
| Deferred charges and accrued income | 490/1 | €1,730 | €1,159 | -€571 | -33.0% |
| Total equity and liabilities | 10/49 | €1,265,570 | €1,262,104 | -€3,466 | -0.3% |
| Equity | 10/15 | -€42,754 | -€45,753 | -€2,999 | -7.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,754 | -€67,753 | -€2,999 | -4.6% |
| Amounts payable | 17/49 | €1,308,324 | €1,307,856 | -€467 | 0.0% |
| Amounts payable after more than one year | 17 | €487,500 | €457,500 | -€30,000 | -6.2% |
| Financial debts | 170/4 | €487,500 | €457,500 | -€30,000 | -6.2% |
| Amounts payable within one year | 42/48 | €820,093 | €849,877 | +€29,783 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €767 | €6,423 | +€5,657 | +738% |
| Suppliers | 440/4 | €664 | €6,423 | +€5,760 | +868% |
| Bills of exchange payable | 441 | €103 | - | -€103 | |
| Taxes, remuneration and social security | 45 | €630 | €205 | -€425 | -67.5% |
| Taxes | 450/3 | €630 | €205 | -€425 | -67.5% |
| Other amounts payable | 47/48 | €788,697 | €813,248 | +€24,552 | +3.1% |
| Accrued charges and deferred income | 492/3 | €730 | €480 | -€251 | -34.3% |
| Remuneration, social security and pensions | 62 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,797 | €49,190 | +€9,393 | +23.6% |
| Other operating charges | 640/8 | €7,214 | €6,128 | -€1,086 | -15.1% |
| Gross operating margin | 9900 | €95,533 | €65,113 | -€30,420 | -31.8% |
| Operating profit (loss) | 9901 | €48,522 | €9,763 | -€38,760 | -79.9% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €14,191 | €12,557 | -€1,634 | -11.5% |
| Recurring financial charges | 65 | €14,191 | €12,557 | -€1,634 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €34,339 | -€2,795 | -€37,133 | |
| Income taxes | 67/77 | €152 | €205 | +€53 | +34.7% |
| Profit (loss) for the period | 9904 | €34,187 | -€2,999 | -€37,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,187 | -€2,999 | -€37,186 |
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 14 October 2026 via checked.be.