FLERON - SERVICES: 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.
FLERON - SERVICES
Largest movements
- Current investments +€25,000
up €25,000 (+20.1%), from €124,540 to €149,540
- Cash -€16,433
down €16,433 (-7.8%), from €210,508 to €194,075
mainly Accrued charges and deferred income (-€33,911) and Current investments (-€25,000)
- Accrued charges and deferred income -€33,911
down €33,911 (-100.0%), from €33,911 to €0
- Profit (loss) carried forward +€25,701
up €25,701 (+6.5%), from €393,498 to €419,199
- Trade debts +€9,856
up €9,856 (+83.1%), from €11,861 to €21,717
- Gross operating margin +€45,821
up €45,821 (+8.8%), from €522,218 to €568,039
- Staff costs +€40,247
up €40,247 (+8.3%), from €484,456 to €524,703
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 | €482,278 | €487,891 | +€5,613 | +1.2% |
| Fixed assets | 21/28 | €89,563 | €88,679 | -€884 | -1.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €89,338 | €88,454 | -€884 | -1.0% |
| Land and buildings | 22 | €88,319 | €84,085 | -€4,234 | -4.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,019 | €4,369 | +€3,350 | +328.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €392,716 | €399,212 | +€6,497 | +1.7% |
| Amounts receivable within one year | 40/41 | €56,056 | €54,269 | -€1,787 | -3.2% |
| Trade receivables | 40 | €10,681 | €11,519 | +€837 | +7.8% |
| Other amounts receivable | 41 | €45,375 | €42,750 | -€2,625 | -5.8% |
| Current investments | 50/53 | €124,540 | €149,540 | +€25,000 | +20.1% |
| Cash at bank and in hand | 54/58 | €210,508 | €194,075 | -€16,433 | -7.8% |
| Deferred charges and accrued income | 490/1 | €1,612 | €1,329 | -€283 | -17.5% |
| Total equity and liabilities | 10/49 | €482,278 | €487,891 | +€5,613 | +1.2% |
| Equity | 10/15 | €393,498 | €419,199 | +€25,701 | +6.5% |
| Profit (loss) carried forward | 14 | €393,498 | €419,199 | +€25,701 | +6.5% |
| Amounts payable | 17/49 | €88,781 | €68,693 | -€20,088 | -22.6% |
| Amounts payable within one year | 42/48 | €54,870 | €68,693 | +€13,823 | +25.2% |
| Trade debts | 44 | €11,861 | €21,717 | +€9,856 | +83.1% |
| Suppliers | 440/4 | €11,861 | €21,717 | +€9,856 | +83.1% |
| Taxes, remuneration and social security | 45 | €43,006 | €46,975 | +€3,969 | +9.2% |
| Remuneration and social security | 454/9 | €43,006 | €46,975 | +€3,969 | +9.2% |
| Accrued charges and deferred income | 492/3 | €33,911 | €0 | -€33,911 | -100.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €484,456 | €524,703 | +€40,247 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,660 | €19,332 | +€1,672 | +9.5% |
| Other operating charges | 640/8 | €2,059 | €1,934 | -€125 | -6.1% |
| Gross operating margin | 9900 | €522,218 | €568,039 | +€45,821 | +8.8% |
| Operating profit (loss) | 9901 | €18,044 | €22,070 | +€4,026 | +22.3% |
| Financial income | 75/76B | €1,849 | €4,738 | +€2,890 | +156.3% |
| Recurring financial income | 75 | €1,849 | €4,724 | +€2,875 | +155.5% |
| Non-recurring financial income | 76B | - | €14 | +€14 | |
| Financial charges | 65/66B | -€398 | €1,107 | +€1,505 | |
| Recurring financial charges | 65 | -€398 | €1,107 | +€1,505 | |
| Profit (loss) for the period before taxes | 9903 | €20,290 | €25,701 | +€5,411 | +26.7% |
| Profit (loss) for the period | 9904 | €20,290 | €25,701 | +€5,411 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,290 | €25,701 | +€5,411 | +26.7% |
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 11 October 2026 via checked.be.