FLERAQUA: 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.
FLERAQUA
Largest movements
- Cash +€12,093
up €12,093 (+100.6%), from €12,020 to €24,113
mainly Net result for the year (+€29,455) and Depreciation (+€28,940)
- Debts after one year -€34,710
down €34,710 (-4.2%), from €836,136 to €801,426
- Profit (loss) carried forward +€29,455
up €29,455 (+95.9%), from €30,719 to €60,173
- Accrued charges and deferred income +€10,745
up €10,745 (+36.0%), from €29,850 to €40,595
- Gross operating margin +€58,730
up €58,730 (+138.9%), from €42,286 to €101,016
- Depreciation -€21,366
down €21,366 (-42.5%), from €50,305 to €28,940
- Financial charges +€3,793
up €3,793 (+11.2%), from €33,884 to €37,678
- Other operating charges +€1,929
up €1,929 (+69.8%), from €2,763 to €4,691
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 | €938,735 | €944,591 | +€5,856 | +0.6% |
| Fixed assets | 21/28 | €920,739 | €916,884 | -€3,855 | -0.4% |
| Tangible fixed assets | 22/27 | €920,739 | €916,884 | -€3,855 | -0.4% |
| Land and buildings | 22 | €914,809 | €902,124 | -€12,685 | -1.4% |
| Plant, machinery and equipment | 23 | €5,172 | €13,521 | +€8,349 | +161.4% |
| Furniture and vehicles | 24 | €758 | €1,239 | +€481 | +63.5% |
| Current assets | 29/58 | €17,996 | €27,707 | +€9,711 | +54.0% |
| Amounts receivable within one year | 40/41 | €538 | €3,367 | +€2,829 | +525.6% |
| Trade receivables | 40 | €538 | €127 | -€412 | -76.5% |
| Other amounts receivable | 41 | €0 | €3,241 | +€3,241 | |
| Cash at bank and in hand | 54/58 | €12,020 | €24,113 | +€12,093 | +100.6% |
| Deferred charges and accrued income | 490/1 | €5,438 | €227 | -€5,211 | -95.8% |
| Total equity and liabilities | 10/49 | €938,735 | €944,591 | +€5,856 | +0.6% |
| Equity | 10/15 | €30,819 | €60,273 | +€29,455 | +95.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,719 | €60,173 | +€29,455 | +95.9% |
| Amounts payable | 17/49 | €907,917 | €884,318 | -€23,599 | -2.6% |
| Amounts payable after more than one year | 17 | €836,136 | €801,426 | -€34,710 | -4.2% |
| Financial debts | 170/4 | €836,136 | €801,426 | -€34,710 | -4.2% |
| Amounts payable within one year | 42/48 | €41,930 | €42,297 | +€367 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €28,434 | €34,710 | +€6,276 | +22.1% |
| Trade debts | 44 | €5,649 | €2,188 | -€3,461 | -61.3% |
| Suppliers | 440/4 | €5,649 | €2,188 | -€3,461 | -61.3% |
| Taxes, remuneration and social security | 45 | €7,847 | €5,399 | -€2,448 | -31.2% |
| Taxes | 450/3 | €4,577 | €5,399 | +€822 | +18.0% |
| Remuneration and social security | 454/9 | €3,270 | €0 | -€3,270 | -100.0% |
| Accrued charges and deferred income | 492/3 | €29,850 | €40,595 | +€10,745 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,305 | €28,940 | -€21,366 | -42.5% |
| Other operating charges | 640/8 | €2,763 | €4,691 | +€1,929 | +69.8% |
| Gross operating margin | 9900 | €42,286 | €101,016 | +€58,730 | +138.9% |
| Operating profit (loss) | 9901 | -€10,782 | €67,385 | +€78,167 | |
| Financial income | 75/76B | €9 | €25 | +€16 | +185.9% |
| Recurring financial income | 75 | €9 | €25 | +€16 | +185.9% |
| Financial charges | 65/66B | €33,884 | €37,678 | +€3,793 | +11.2% |
| Recurring financial charges | 65 | €33,884 | €37,678 | +€3,793 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€44,657 | €29,732 | +€74,389 | |
| Income taxes | 67/77 | €292 | €277 | -€15 | -5.0% |
| Profit (loss) for the period | 9904 | -€44,949 | €29,455 | +€74,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,949 | €29,455 | +€74,404 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.