FLO AND ROX: 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.
FLO AND ROX
Largest movements
- Current investments -€21,411
down €21,411 (-87.7%), from €24,416 to €3,005
- Receivables within one year -€6,295
down €6,295 (-61.8%), from €10,187 to €3,893
of which Other amounts receivable: -€3,495
- Cash -€3,181
down €3,181 (-42.4%), from €7,507 to €4,326
mainly Net result for the year (-€38,716) and Short-term financial debts (-€5,104)
- Profit (loss) carried forward -€36,856
down €36,856, from €23,040 to -€13,816
- Other debts +€17,547
up €17,547 (+2193.3%), from €800 to €18,347
- Short-term financial debts -€5,104
down €5,104 (-93.2%), from €5,478 to €374
- Trade debts -€2,681
no longer reported in 2025 (was €2,681)
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Gross operating margin -€41,930
down €41,930, from €7,399 to -€34,531
- Other operating charges +€2,948
up €2,948 (+331.0%), from €891 to €3,839
- Depreciation -€1,099
down €1,099 (-99.5%), from €1,104 to €5
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 | €42,116 | €11,224 | -€30,892 | -73.4% |
| Fixed assets | 21/28 | €5 | - | -€5 | |
| Tangible fixed assets | 22/27 | €5 | - | -€5 | |
| Plant, machinery and equipment | 23 | €5 | - | -€5 | |
| Current assets | 29/58 | €42,110 | €11,224 | -€30,887 | -73.3% |
| Amounts receivable within one year | 40/41 | €10,187 | €3,893 | -€6,295 | -61.8% |
| Trade receivables | 40 | €3,312 | €512 | -€2,800 | -84.5% |
| Other amounts receivable | 41 | €6,876 | €3,381 | -€3,495 | -50.8% |
| Current investments | 50/53 | €24,416 | €3,005 | -€21,411 | -87.7% |
| Cash at bank and in hand | 54/58 | €7,507 | €4,326 | -€3,181 | -42.4% |
| Total equity and liabilities | 10/49 | €42,116 | €11,224 | -€30,892 | -73.4% |
| Equity | 10/15 | €31,100 | -€7,616 | -€38,716 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €23,040 | -€13,816 | -€36,856 | |
| Amounts payable | 17/49 | €11,016 | €18,840 | +€7,824 | +71.0% |
| Amounts payable within one year | 42/48 | €9,425 | €18,840 | +€9,415 | +99.9% |
| Financial debts | 43 | €5,478 | €374 | -€5,104 | -93.2% |
| Credit institutions | 430/8 | €5,478 | €374 | -€5,104 | -93.2% |
| Trade debts | 44 | €2,681 | - | -€2,681 | |
| Suppliers | 440/4 | €2,681 | - | -€2,681 | |
| Taxes, remuneration and social security | 45 | €466 | €119 | -€347 | -74.4% |
| Taxes | 450/3 | €466 | €119 | -€347 | -74.4% |
| Other amounts payable | 47/48 | €800 | €18,347 | +€17,547 | +2193.3% |
| Accrued charges and deferred income | 492/3 | €1,591 | - | -€1,591 | |
| Non-recurring operating income | 76A | €14,192 | - | -€14,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,104 | €5 | -€1,099 | -99.5% |
| Other operating charges | 640/8 | €891 | €3,839 | +€2,948 | +331.0% |
| Gross operating margin | 9900 | €7,399 | -€34,531 | -€41,930 | |
| Operating profit (loss) | 9901 | €5,404 | -€38,376 | -€43,780 | |
| Financial income | 75/76B | €130 | €127 | -€3 | -2.2% |
| Recurring financial income | 75 | €130 | €127 | -€3 | -2.2% |
| Financial charges | 65/66B | €344 | €382 | +€38 | +11.0% |
| Recurring financial charges | 65 | €344 | €382 | +€38 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €5,189 | -€38,631 | -€43,820 | |
| Income taxes | 67/77 | €290 | €85 | -€205 | -70.7% |
| Profit (loss) for the period | 9904 | €4,900 | -€38,716 | -€43,616 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,900 | -€38,716 | -€43,616 |
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 11 October 2026 via checked.be.