FLFF CREATION: 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.
FLFF CREATION
Largest movements
- Cash +€75,424
up €75,424 (+181%), from €41,744 to €117,168
mainly Net result for the year (+€97,372) and Other debts (+€2,828)
- Tangible fixed assets +€1,719
new in 2025: €1,719
- Profit (loss) carried forward +€77,372
up €77,372 (+238%), from €32,534 to €109,906
- Tax, wage and social debts -€3,271
down €3,271 (-80.5%), from €4,063 to €792
- Other debts +€2,828
up €2,828 (+15.8%), from €17,901 to €20,729
- Gross operating margin +€65,151
up €65,151 (+111%), from €58,662 to €123,812
- Taxes +€14,486
up €14,486 (+123%), from €11,816 to €26,301
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 | €57,689 | €134,727 | +€77,038 | +134% |
| Fixed assets | 21/28 | - | €1,719 | +€1,719 | |
| Tangible fixed assets | 22/27 | - | €1,719 | +€1,719 | |
| Furniture and vehicles | 24 | - | €1,719 | +€1,719 | |
| Current assets | 29/58 | €57,689 | €133,007 | +€75,319 | +131% |
| Amounts receivable within one year | 40/41 | €15,938 | €15,595 | -€343 | -2.2% |
| Trade receivables | 40 | €15,498 | €15,316 | -€181 | -1.2% |
| Other amounts receivable | 41 | €440 | €279 | -€161 | -36.7% |
| Cash at bank and in hand | 54/58 | €41,744 | €117,168 | +€75,424 | +181% |
| Deferred charges and accrued income | 490/1 | €7 | €244 | +€238 | +3,516% |
| Total equity and liabilities | 10/49 | €57,689 | €134,727 | +€77,038 | +134% |
| Equity | 10/15 | €32,634 | €110,006 | +€77,372 | +237% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,534 | €109,906 | +€77,372 | +238% |
| Amounts payable | 17/49 | €25,055 | €24,721 | -€334 | -1.3% |
| Amounts payable within one year | 42/48 | €25,055 | €24,721 | -€334 | -1.3% |
| Trade debts | 44 | €3,091 | €3,200 | +€109 | +3.5% |
| Suppliers | 440/4 | €3,091 | €3,200 | +€109 | +3.5% |
| Taxes, remuneration and social security | 45 | €4,063 | €792 | -€3,271 | -80.5% |
| Taxes | 450/3 | €4,063 | €792 | -€3,271 | -80.5% |
| Other amounts payable | 47/48 | €17,901 | €20,729 | +€2,828 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €60 | +€60 | |
| Gross operating margin | 9900 | €58,662 | €123,812 | +€65,151 | +111% |
| Operating profit (loss) | 9901 | €58,662 | €123,752 | +€65,090 | +111% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €12 | €79 | +€67 | +575% |
| Recurring financial charges | 65 | €12 | €79 | +€67 | +575% |
| Profit (loss) for the period before taxes | 9903 | €58,650 | €123,673 | +€65,023 | +111% |
| Income taxes | 67/77 | €11,816 | €26,301 | +€14,486 | +123% |
| Profit (loss) for the period | 9904 | €46,834 | €97,372 | +€50,538 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €46,834 | €97,372 | +€50,538 | +108% |
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 31 October 2026 via checked.be.