FLO: 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.
FLO
Largest movements
- Receivables within one year +€3,480
up €3,480 (+4.5%), from €77,888 to €81,368
of which Trade receivables: +€3,912
- Cash -€2,124
down €2,124 (-86.6%), from €2,452 to €328
mainly Contributions, distributions and other (-€26,700) and Receivables within one year (-€3,480)
- Reserves +€4,286
up €4,286 (+15.4%), from €27,824 to €32,110
of which Distributable reserves: +€4,286
- Tax, wage and social debts -€2,447
down €2,447 (-26.3%), from €9,296 to €6,850
- Gross operating margin +€1,775
up €1,775 (+6.0%), from €29,738 to €31,513
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 | €180,340 | €181,697 | +€1,356 | +0.8% |
| Current assets | 29/58 | €180,340 | €181,697 | +€1,356 | +0.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,888 | €81,368 | +€3,480 | +4.5% |
| Trade receivables | 40 | €15,797 | €19,709 | +€3,912 | +24.8% |
| Other amounts receivable | 41 | €62,091 | €61,659 | -€432 | -0.7% |
| Cash at bank and in hand | 54/58 | €2,452 | €328 | -€2,124 | -86.6% |
| Total equity and liabilities | 10/49 | €180,340 | €181,697 | +€1,356 | +0.8% |
| Equity | 10/15 | €170,018 | €174,304 | +€4,286 | +2.5% |
| Contributions | 10/11 | €7,115 | €7,115 | = | 0.0% |
| Reserves | 13 | €27,824 | €32,110 | +€4,286 | +15.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €25,965 | €30,251 | +€4,286 | +16.5% |
| Profit (loss) carried forward | 14 | €135,079 | €135,079 | = | 0.0% |
| Amounts payable | 17/49 | €10,323 | €7,393 | -€2,930 | -28.4% |
| Amounts payable within one year | 42/48 | €10,323 | €7,393 | -€2,930 | -28.4% |
| Financial debts | 43 | €651 | €543 | -€108 | -16.6% |
| Credit institutions | 430/8 | €651 | €543 | -€108 | -16.6% |
| Trade debts | 44 | €375 | - | -€375 | |
| Suppliers | 440/4 | €375 | - | -€375 | |
| Taxes, remuneration and social security | 45 | €9,296 | €6,850 | -€2,447 | -26.3% |
| Taxes | 450/3 | €9,296 | €6,850 | -€2,447 | -26.3% |
| Other operating charges | 640/8 | €678 | €694 | +€16 | +2.4% |
| Gross operating margin | 9900 | €29,738 | €31,513 | +€1,775 | +6.0% |
| Operating profit (loss) | 9901 | €29,060 | €30,819 | +€1,759 | +6.1% |
| Financial income | 75/76B | €2,623 | €2,624 | +€1 | 0.0% |
| Recurring financial income | 75 | €2,623 | €2,624 | +€1 | 0.0% |
| Financial charges | 65/66B | €246 | €227 | -€19 | -7.9% |
| Recurring financial charges | 65 | €246 | €227 | -€19 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €31,437 | €33,216 | +€1,779 | +5.7% |
| Income taxes | 67/77 | €2,225 | €2,230 | +€5 | +0.2% |
| Profit (loss) for the period | 9904 | €29,213 | €30,986 | +€1,774 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,213 | €30,986 | +€1,774 | +6.1% |
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 1 October 2026 via checked.be.