FLO-RI: 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-RI
Largest movements
- Receivables within one year -€17,493
down €17,493 (-45.0%), from €38,887 to €21,394
of which Trade receivables: -€15,987
- Cash +€745
up €745 (+510.3%), from €146 to €891
mainly Other debts (+€20,630) and Receivables within one year (+€17,493)
- Profit (loss) carried forward -€28,035
down €28,035 (-130.9%), from -€21,421 to -€49,456
- Other debts +€20,630
up €20,630 (+100.6%), from €20,514 to €41,144
- Current portion of long-term debt -€11,558
down €11,558 (-38.0%), from €30,437 to €18,879
- Tax, wage and social debts +€1,863
up €1,863 (+100.7%), from €1,850 to €3,713
of which Remuneration and social security: +€1,850
- Gross operating margin -€26,524
down €26,524, from €854 to -€25,670
- Other operating charges -€297
down €297 (-15.2%), from €1,953 to €1,656
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,602 | €23,452 | -€17,150 | -42.2% |
| Fixed assets | 21/28 | €541 | €176 | -€365 | -67.5% |
| Tangible fixed assets | 22/27 | €541 | €176 | -€365 | -67.5% |
| Plant, machinery and equipment | 23 | €541 | €176 | -€365 | -67.5% |
| Current assets | 29/58 | €40,061 | €23,276 | -€16,785 | -41.9% |
| Stocks and contracts in progress | 3 | €1,028 | €991 | -€37 | -3.6% |
| Stocks | 30/36 | €1,028 | €991 | -€37 | -3.6% |
| Amounts receivable within one year | 40/41 | €38,887 | €21,394 | -€17,493 | -45.0% |
| Trade receivables | 40 | €37,381 | €21,394 | -€15,987 | -42.8% |
| Other amounts receivable | 41 | €1,506 | - | -€1,506 | |
| Cash at bank and in hand | 54/58 | €146 | €891 | +€745 | +510.3% |
| Total equity and liabilities | 10/49 | €40,602 | €23,452 | -€17,150 | -42.2% |
| Equity | 10/15 | -€15,221 | -€43,256 | -€28,035 | -184.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,421 | -€49,456 | -€28,035 | -130.9% |
| Amounts payable | 17/49 | €55,823 | €66,708 | +€10,885 | +19.5% |
| Amounts payable within one year | 42/48 | €55,823 | €66,708 | +€10,885 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €30,437 | €18,879 | -€11,558 | -38.0% |
| Trade debts | 44 | €3,022 | €2,972 | -€50 | -1.7% |
| Suppliers | 440/4 | €3,022 | €2,972 | -€50 | -1.7% |
| Taxes, remuneration and social security | 45 | €1,850 | €3,713 | +€1,863 | +100.7% |
| Taxes | 450/3 | - | €13 | +€13 | |
| Remuneration and social security | 454/9 | €1,850 | €3,700 | +€1,850 | +100.0% |
| Other amounts payable | 47/48 | €20,514 | €41,144 | +€20,630 | +100.6% |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €365 | €365 | = | 0.0% |
| Other operating charges | 640/8 | €1,953 | €1,656 | -€297 | -15.2% |
| Gross operating margin | 9900 | €854 | -€25,670 | -€26,524 | |
| Operating profit (loss) | 9901 | -€1,464 | -€27,691 | -€26,227 | -1791.5% |
| Financial charges | 65/66B | €267 | €344 | +€77 | +28.8% |
| Recurring financial charges | 65 | €267 | €344 | +€77 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,731 | -€28,035 | -€26,304 | -1519.6% |
| Profit (loss) for the period | 9904 | -€1,731 | -€28,035 | -€26,304 | -1519.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,731 | -€28,035 | -€26,304 | -1519.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.