FLCB plus: 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.
FLCB plus
Largest movements
- Tangible fixed assets -€9,740
down €9,740 (-5.6%), from €172,630 to €162,890
- Receivables within one year -€4,166
down €4,166 (-70.3%), from €5,926 to €1,759
of which Trade receivables: -€4,210
- Cash -€3,310
down €3,310 (-15.7%), from €21,020 to €17,710
mainly Debts after one year (-€9,492) and Other debts (-€6,800)
- Debts after one year -€9,492
down €9,492 (-6.9%), from €136,617 to €127,125
- Other debts -€6,800
down €6,800 (-36.7%), from €18,547 to €11,747
- Gross operating margin +€449
up €449 (+2.9%), from €15,527 to €15,976
- Other operating charges +€218
up €218 (+14.7%), from €1,481 to €1,699
- Financial charges -€171
down €171 (-5.2%), from €3,284 to €3,113
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 | €201,015 | €183,696 | -€17,319 | -8.6% |
| Formation expenses | 20 | €1,394 | €1,291 | -€104 | -7.5% |
| Fixed assets | 21/28 | €172,630 | €162,890 | -€9,740 | -5.6% |
| Tangible fixed assets | 22/27 | €172,630 | €162,890 | -€9,740 | -5.6% |
| Land and buildings | 22 | €172,630 | €162,890 | -€9,740 | -5.6% |
| Current assets | 29/58 | €26,990 | €19,516 | -€7,475 | -27.7% |
| Amounts receivable within one year | 40/41 | €5,926 | €1,759 | -€4,166 | -70.3% |
| Trade receivables | 40 | €4,210 | - | -€4,210 | |
| Other amounts receivable | 41 | €1,716 | €1,759 | +€44 | +2.6% |
| Cash at bank and in hand | 54/58 | €21,020 | €17,710 | -€3,310 | -15.7% |
| Deferred charges and accrued income | 490/1 | €45 | €46 | +€1 | +2.5% |
| Total equity and liabilities | 10/49 | €201,015 | €183,696 | -€17,319 | -8.6% |
| Equity | 10/15 | €33,987 | €34,942 | +€955 | +2.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,987 | €14,942 | +€955 | +6.8% |
| Distributable reserves | 133 | €13,987 | €14,942 | +€955 | +6.8% |
| Amounts payable | 17/49 | €167,028 | €148,754 | -€18,274 | -10.9% |
| Amounts payable after more than one year | 17 | €136,617 | €127,125 | -€9,492 | -6.9% |
| Financial debts | 170/4 | €136,617 | €127,125 | -€9,492 | -6.9% |
| Amounts payable within one year | 42/48 | €30,161 | €21,629 | -€8,532 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €9,303 | €9,492 | +€189 | +2.0% |
| Trade debts | 44 | €744 | €390 | -€355 | -47.6% |
| Suppliers | 440/4 | €744 | €390 | -€355 | -47.6% |
| Taxes, remuneration and social security | 45 | €1,566 | - | -€1,566 | |
| Remuneration and social security | 454/9 | €1,566 | - | -€1,566 | |
| Other amounts payable | 47/48 | €18,547 | €11,747 | -€6,800 | -36.7% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,844 | €9,844 | = | 0.0% |
| Other operating charges | 640/8 | €1,481 | €1,699 | +€218 | +14.7% |
| Gross operating margin | 9900 | €15,527 | €15,976 | +€449 | +2.9% |
| Operating profit (loss) | 9901 | €4,202 | €4,433 | +€231 | +5.5% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €3,284 | €3,113 | -€171 | -5.2% |
| Recurring financial charges | 65 | €3,284 | €3,113 | -€171 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €917 | €1,342 | +€425 | +46.3% |
| Income taxes | 67/77 | €250 | €387 | +€137 | +54.6% |
| Profit (loss) for the period | 9904 | €667 | €955 | +€288 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €667 | €955 | +€288 | +43.2% |
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.