FLIDAIS: 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.
FLIDAIS
Largest movements
- Tangible fixed assets +€78,959
up €78,959 (+13.9%), from €569,620 to €648,579
of which Other tangible fixed assets: +€44,766
- Receivables within one year +€32,981
up €32,981 (+128%), from €25,689 to €58,670
of which Trade receivables: +€33,553
- Profit (loss) carried forward +€73,849
up €73,849 (+16.7%), from -€441,181 to -€367,332
- Other debts +€60,295
up €60,295 (+7.1%), from €853,498 to €913,792
- Tax, wage and social debts -€27,568
down €27,568 (-89.3%), from €30,875 to €3,306
of which Taxes: -€21,029
- Gross operating margin +€183,948
up €183,948, from -€69,398 to €114,550
- Staff costs -€30,779
down €30,779 (-57.0%), from €53,964 to €23,186
- Other operating charges +€7,176
up €7,176 (+222%), from €3,226 to €10,402
- Write-downs -€3,850
no longer reported in 2025 (was €3,850)
- Financial income -€3,196
down €3,196 (-97.5%), from €3,279 to €82
of which Financial income: -€1,696
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 | €611,915 | €719,404 | +€107,488 | +17.6% |
| Fixed assets | 21/28 | €569,620 | €648,579 | +€78,959 | +13.9% |
| Tangible fixed assets | 22/27 | €569,620 | €648,579 | +€78,959 | +13.9% |
| Land and buildings | 22 | €21,378 | €62,227 | +€40,848 | +191% |
| Plant, machinery and equipment | 23 | €1,763 | - | -€1,763 | |
| Furniture and vehicles | 24 | €13,917 | €9,025 | -€4,892 | -35.2% |
| Other tangible fixed assets | 26 | €532,562 | €577,328 | +€44,766 | +8.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €42,295 | €70,824 | +€28,529 | +67.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €25,689 | €58,670 | +€32,981 | +128% |
| Trade receivables | 40 | €25,116 | €58,670 | +€33,553 | +134% |
| Other amounts receivable | 41 | €572 | - | -€572 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,686 | €2,141 | -€1,545 | -41.9% |
| Deferred charges and accrued income | 490/1 | €12,920 | €10,013 | -€2,907 | -22.5% |
| Total equity and liabilities | 10/49 | €611,915 | €719,404 | +€107,488 | +17.6% |
| Equity | 10/15 | -€287,349 | -€213,501 | +€73,849 | +25.7% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €23,831 | €23,831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €20,831 | €20,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€441,181 | -€367,332 | +€73,849 | +16.7% |
| Amounts payable | 17/49 | €899,265 | €932,904 | +€33,640 | +3.7% |
| Amounts payable within one year | 42/48 | €899,265 | €932,904 | +€33,640 | +3.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14,893 | €15,806 | +€913 | +6.1% |
| Suppliers | 440/4 | €14,893 | €15,806 | +€913 | +6.1% |
| Taxes, remuneration and social security | 45 | €30,875 | €3,306 | -€27,568 | -89.3% |
| Taxes | 450/3 | €24,335 | €3,306 | -€21,029 | -86.4% |
| Remuneration and social security | 454/9 | €6,539 | - | -€6,539 | |
| Other amounts payable | 47/48 | €853,498 | €913,792 | +€60,295 | +7.1% |
| Non-recurring operating income | 76A | €54,766 | €53,791 | -€975 | -1.8% |
| Remuneration, social security and pensions | 62 | €53,964 | €23,186 | -€30,779 | -57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,282 | €7,152 | -€1,130 | -13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,850 | - | -€3,850 | |
| Other operating charges | 640/8 | €3,226 | €10,402 | +€7,176 | +222% |
| Gross operating margin | 9900 | -€69,398 | €114,550 | +€183,948 | |
| Operating profit (loss) | 9901 | -€138,721 | €73,811 | +€212,532 | |
| Financial income | 75/76B | €3,279 | €82 | -€3,196 | -97.5% |
| Recurring financial income | 75 | €1,779 | €82 | -€1,696 | -95.4% |
| Non-recurring financial income | 76B | €1,500 | - | -€1,500 | |
| Financial charges | 65/66B | €973 | €44 | -€929 | -95.5% |
| Recurring financial charges | 65 | €973 | €44 | -€929 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | -€136,416 | €73,849 | +€210,265 | |
| Profit (loss) for the period | 9904 | -€136,416 | €73,849 | +€210,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€136,416 | €73,849 | +€210,265 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.