FLK Management: 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.
FLK Management
Largest movements
- Cash +€68,234
up €68,234 (+1949.5%), from €3,500 to €71,734
mainly Net result for the year (+€78,803) and Other debts (+€16,600)
- Tangible fixed assets +€17,275
new in 2025: €17,275
of which Furniture and vehicles: +€11,714
- Receivables within one year +€11,270
up €11,270 (+4380.9%), from €257 to €11,527
of which Trade receivables: +€8,102
- Formation expenses -€3,978
no longer reported in 2025 (was €3,978)
- Deferred charges and accrued income +€1,581
new in 2025: €1,581
- Reserves +€77,203
new in 2025: €77,203
- Other debts +€16,600
new in 2025: €16,600
- Trade debts -€3,712
down €3,712 (-87.6%), from €4,235 to €523
- Tax, wage and social debts +€3,285
new in 2025: €3,285
- Gross operating margin +€110,194
new in 2025: €110,194
- Taxes +€21,575
new in 2025: €21,575
- Depreciation +€6,315
new in 2025: €6,315
- Financial charges +€3,014
new in 2025: €3,014
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €7,735 | €102,117 | +€94,382 | +1220.2% |
| Formation expenses | 20 | €3,978 | - | -€3,978 | |
| Fixed assets | 21/28 | - | €17,275 | +€17,275 | |
| Tangible fixed assets | 22/27 | - | €17,275 | +€17,275 | |
| Plant, machinery and equipment | 23 | - | €980 | +€980 | |
| Furniture and vehicles | 24 | - | €11,714 | +€11,714 | |
| Other tangible fixed assets | 26 | - | €4,581 | +€4,581 | |
| Current assets | 29/58 | €3,757 | €84,842 | +€81,085 | +2158.1% |
| Amounts receivable within one year | 40/41 | €257 | €11,527 | +€11,270 | +4380.9% |
| Trade receivables | 40 | - | €8,102 | +€8,102 | |
| Other amounts receivable | 41 | €257 | €3,425 | +€3,168 | +1231.3% |
| Cash at bank and in hand | 54/58 | €3,500 | €71,734 | +€68,234 | +1949.5% |
| Deferred charges and accrued income | 490/1 | - | €1,581 | +€1,581 | |
| Total equity and liabilities | 10/49 | €7,735 | €102,117 | +€94,382 | +1220.2% |
| Equity | 10/15 | €3,500 | €80,703 | +€77,203 | +2205.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €77,203 | +€77,203 | |
| Distributable reserves | 133 | - | €77,203 | +€77,203 | |
| Amounts payable | 17/49 | €4,235 | €21,414 | +€17,179 | +405.7% |
| Amounts payable within one year | 42/48 | €4,235 | €20,408 | +€16,173 | +381.9% |
| Trade debts | 44 | €4,235 | €523 | -€3,712 | -87.6% |
| Suppliers | 440/4 | €4,235 | €523 | -€3,712 | -87.6% |
| Taxes, remuneration and social security | 45 | - | €3,285 | +€3,285 | |
| Taxes | 450/3 | - | €3,285 | +€3,285 | |
| Other amounts payable | 47/48 | - | €16,600 | +€16,600 | |
| Accrued charges and deferred income | 492/3 | - | €1,006 | +€1,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,315 | +€6,315 | |
| Other operating charges | 640/8 | - | €547 | +€547 | |
| Gross operating margin | 9900 | - | €110,194 | +€110,194 | |
| Operating profit (loss) | 9901 | - | €103,333 | +€103,333 | |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | - | €3,014 | +€3,014 | |
| Recurring financial charges | 65 | - | €3,014 | +€3,014 | |
| Profit (loss) for the period before taxes | 9903 | - | €100,378 | +€100,378 | |
| Income taxes | 67/77 | - | €21,575 | +€21,575 | |
| Profit (loss) for the period | 9904 | - | €78,803 | +€78,803 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €78,803 | +€78,803 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.