FLO&GA: 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&GA
Largest movements
- Cash +€35,499
up €35,499 (+1004.5%), from €3,534 to €39,033
mainly Trade debts (+€98,239) and Net result for the year (+€33,712)
- Receivables within one year +€31,550
up €31,550 (+93.0%), from €33,918 to €65,468
of which Trade receivables: +€29,324
- Stocks and contracts +€1,822
up €1,822 (+81.0%), from €2,250 to €4,072
- Trade debts +€98,239
up €98,239 (+117.1%), from €83,881 to €182,120
- Profit (loss) carried forward +€33,712
up €33,712 (+28.2%), from -€119,589 to -€85,877
- Accrued charges and deferred income -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Other debts -€18,070
down €18,070 (-100.0%), from €18,070 to €0
- Tax, wage and social debts -€14,224
down €14,224 (-98.9%), from €14,380 to €156
- Gross operating margin +€58,786
up €58,786, from -€21,525 to €37,260
- Other operating charges +€986
up €986 (+52.3%), from €1,886 to €2,872
- Financial charges -€830
down €830 (-84.4%), from €984 to €154
- Depreciation +€421
up €421 (+412.3%), from €102 to €523
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,342 | €114,998 | +€69,657 | +153.6% |
| Fixed assets | 21/28 | €5,640 | €6,425 | +€785 | +13.9% |
| Tangible fixed assets | 22/27 | €1,140 | €1,925 | +€785 | +68.8% |
| Plant, machinery and equipment | 23 | €1,140 | €726 | -€414 | -36.3% |
| Furniture and vehicles | 24 | - | €1,199 | +€1,199 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €39,701 | €108,573 | +€68,872 | +173.5% |
| Stocks and contracts in progress | 3 | €2,250 | €4,072 | +€1,822 | +81.0% |
| Stocks | 30/36 | €2,250 | €4,072 | +€1,822 | +81.0% |
| Amounts receivable within one year | 40/41 | €33,918 | €65,468 | +€31,550 | +93.0% |
| Trade receivables | 40 | €29,959 | €59,283 | +€29,324 | +97.9% |
| Other amounts receivable | 41 | €3,959 | €6,185 | +€2,226 | +56.2% |
| Cash at bank and in hand | 54/58 | €3,534 | €39,033 | +€35,499 | +1004.5% |
| Total equity and liabilities | 10/49 | €45,342 | €114,998 | +€69,657 | +153.6% |
| Equity | 10/15 | -€100,989 | -€67,277 | +€33,712 | +33.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,589 | -€85,877 | +€33,712 | +28.2% |
| Amounts payable | 17/49 | €146,331 | €182,276 | +€35,945 | +24.6% |
| Amounts payable within one year | 42/48 | €116,331 | €182,276 | +€65,945 | +56.7% |
| Trade debts | 44 | €83,881 | €182,120 | +€98,239 | +117.1% |
| Suppliers | 440/4 | €83,881 | €182,120 | +€98,239 | +117.1% |
| Taxes, remuneration and social security | 45 | €14,380 | €156 | -€14,224 | -98.9% |
| Taxes | 450/3 | €14,380 | €156 | -€14,224 | -98.9% |
| Other amounts payable | 47/48 | €18,070 | €0 | -€18,070 | -100.0% |
| Accrued charges and deferred income | 492/3 | €30,000 | €0 | -€30,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €523 | +€421 | +412.3% |
| Other operating charges | 640/8 | €1,886 | €2,872 | +€986 | +52.3% |
| Gross operating margin | 9900 | -€21,525 | €37,260 | +€58,786 | |
| Operating profit (loss) | 9901 | -€23,513 | €33,865 | +€57,378 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €984 | €154 | -€830 | -84.4% |
| Recurring financial charges | 65 | €984 | €154 | -€830 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,496 | €33,712 | +€58,208 | |
| Profit (loss) for the period | 9904 | -€24,496 | €33,712 | +€58,208 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,496 | €33,712 | +€58,208 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.