FLERUS: 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.
FLERUS
Largest movements
- Cash -€8,779
down €8,779 (-25.3%), from €34,729 to €25,950
mainly Receivables after one year (-€7,000) and Receivables within one year (-€2,300)
- Receivables after one year +€7,000
up €7,000 (+6.6%), from €106,250 to €113,250
- Receivables within one year +€2,300
up €2,300 (+31.7%), from €7,250 to €9,550
of which Other amounts receivable: +€1,200
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services +€6,183
new in 2025: €6,183
- Depreciation -€5,567
no longer reported in 2025 (was €5,567)
- Turnover +€2,100
new in 2025: €2,100
- Gross operating margin +€1,492
up €1,492 (+38.4%), from -€3,886 to -€2,393
- Taxes +€275
up €275 (+167.1%), from €164 to €439
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 | €148,229 | €148,750 | +€521 | +0.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €148,229 | €148,750 | +€521 | +0.4% |
| Amounts receivable after more than one year | 29 | €106,250 | €113,250 | +€7,000 | +6.6% |
| Other amounts receivable | 291 | €106,250 | €113,250 | +€7,000 | +6.6% |
| Amounts receivable within one year | 40/41 | €7,250 | €9,550 | +€2,300 | +31.7% |
| Trade receivables | 40 | €1,000 | €2,100 | +€1,100 | +110.0% |
| Other amounts receivable | 41 | €6,250 | €7,450 | +€1,200 | +19.2% |
| Cash at bank and in hand | 54/58 | €34,729 | €25,950 | -€8,779 | -25.3% |
| Total equity and liabilities | 10/49 | €148,229 | €148,750 | +€521 | +0.4% |
| Equity | 10/15 | €148,021 | €148,100 | +€79 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €128,021 | €128,100 | +€79 | +0.1% |
| Tax-exempt reserves | 132 | €26,000 | €26,000 | = | 0.0% |
| Distributable reserves | 133 | €102,021 | €102,100 | +€79 | +0.1% |
| Amounts payable | 17/49 | €208 | €650 | +€442 | +213.1% |
| Amounts payable within one year | 42/48 | €208 | €650 | +€442 | +213.1% |
| Trade debts | 44 | €48 | €36 | -€11 | -23.8% |
| Suppliers | 440/4 | €48 | €36 | -€11 | -23.8% |
| Taxes, remuneration and social security | 45 | €160 | €613 | +€453 | +283.4% |
| Taxes | 450/3 | €160 | €613 | +€453 | +283.4% |
| Turnover | 70 | - | €2,100 | +€2,100 | |
| Non-recurring operating income | 76A | - | €1,690 | +€1,690 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,183 | +€6,183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,567 | - | -€5,567 | |
| Other operating charges | 640/8 | €791 | €834 | +€43 | +5.4% |
| Gross operating margin | 9900 | -€3,886 | -€2,393 | +€1,492 | +38.4% |
| Operating profit (loss) | 9901 | -€10,243 | -€3,227 | +€7,016 | +68.5% |
| Financial income | 75/76B | €4,000 | €3,806 | -€194 | -4.9% |
| Recurring financial income | 75 | €4,000 | €3,806 | -€194 | -4.9% |
| Financial charges | 65/66B | €46 | €61 | +€14 | +31.1% |
| Recurring financial charges | 65 | €46 | €61 | +€14 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,289 | €518 | +€6,808 | |
| Income taxes | 67/77 | €164 | €439 | +€275 | +167.1% |
| Profit (loss) for the period | 9904 | -€6,454 | €79 | +€6,533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,454 | €79 | +€6,533 |
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.