FLE IT: 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.
FLE IT
Largest movements
- Cash +€10,275
up €10,275 (+22.2%), from €46,184 to €56,459
mainly Other debts (+€43,371) and Net result for the year (+€15,694)
- Receivables within one year -€1,674
down €1,674 (-15.6%), from €10,729 to €9,055
of which Trade receivables: -€1,808
- Other debts +€43,371
up €43,371 (+1668.8%), from €2,599 to €45,970
- Profit (loss) carried forward -€38,207
no longer reported in 2025 (was €38,207)
- Trade debts +€1,791
up €1,791 (+117.8%), from €1,520 to €3,310
- Tax, wage and social debts +€1,207
up €1,207 (+8.7%), from €13,947 to €15,154
of which Taxes: +€3,381
- Gross operating margin -€541
down €541 (-2.4%), from €22,529 to €21,988
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 | €58,272 | €66,435 | +€8,162 | +14.0% |
| Fixed assets | 21/28 | €671 | €303 | -€368 | -54.9% |
| Tangible fixed assets | 22/27 | €588 | €220 | -€368 | -62.6% |
| Plant, machinery and equipment | 23 | €588 | €220 | -€368 | -62.6% |
| Financial fixed assets | 28 | €83 | €83 | = | 0.0% |
| Current assets | 29/58 | €57,602 | €66,132 | +€8,530 | +14.8% |
| Amounts receivable within one year | 40/41 | €10,729 | €9,055 | -€1,674 | -15.6% |
| Trade receivables | 40 | €10,729 | €8,921 | -€1,808 | -16.9% |
| Other amounts receivable | 41 | - | €134 | +€134 | |
| Cash at bank and in hand | 54/58 | €46,184 | €56,459 | +€10,275 | +22.2% |
| Deferred charges and accrued income | 490/1 | €690 | €618 | -€71 | -10.4% |
| Total equity and liabilities | 10/49 | €58,272 | €66,435 | +€8,162 | +14.0% |
| Equity | 10/15 | €40,207 | €2,000 | -€38,207 | -95.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,207 | - | -€38,207 | |
| Amounts payable | 17/49 | €18,066 | €64,435 | +€46,369 | +256.7% |
| Amounts payable within one year | 42/48 | €18,066 | €64,435 | +€46,369 | +256.7% |
| Trade debts | 44 | €1,520 | €3,310 | +€1,791 | +117.8% |
| Suppliers | 440/4 | €1,520 | €3,310 | +€1,791 | +117.8% |
| Taxes, remuneration and social security | 45 | €13,947 | €15,154 | +€1,207 | +8.7% |
| Taxes | 450/3 | €11,774 | €15,154 | +€3,381 | +28.7% |
| Remuneration and social security | 454/9 | €2,174 | - | -€2,174 | |
| Other amounts payable | 47/48 | €2,599 | €45,970 | +€43,371 | +1668.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €368 | €368 | = | 0.0% |
| Other operating charges | 640/8 | €587 | €604 | +€18 | +3.0% |
| Gross operating margin | 9900 | €22,529 | €21,988 | -€541 | -2.4% |
| Operating profit (loss) | 9901 | €21,574 | €21,016 | -€559 | -2.6% |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €629 | €456 | -€173 | -27.5% |
| Recurring financial charges | 65 | €629 | €456 | -€173 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €20,985 | €20,560 | -€426 | -2.0% |
| Income taxes | 67/77 | €4,950 | €4,866 | -€85 | -1.7% |
| Profit (loss) for the period | 9904 | €16,035 | €15,694 | -€341 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,035 | €15,694 | -€341 | -2.1% |
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 8 October 2026 via checked.be.