FLOBERTUS: 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.
FLOBERTUS
Largest movements
- Tangible fixed assets -€144,114
down €144,114 (-26.0%), from €553,824 to €409,710
of which Land and buildings: -€149,385
- Receivables within one year +€19,864
up €19,864 (+39.8%), from €49,867 to €69,731
of which Trade receivables: +€16,294
- Debts after one year -€104,597
down €104,597 (-26.1%), from €399,999 to €295,402
- Other debts -€72,262
down €72,262 (-61.1%), from €118,222 to €45,960
- Short-term financial debts +€26,850
up €26,850 (+1,699%), from €1,580 to €28,430
- Reserves +€16,000
up €16,000 (+18.0%), from €89,007 to €105,007
of which Distributable reserves: +€16,000
- Tax, wage and social debts +€10,916
up €10,916 (+121%), from €9,050 to €19,966
- Gross operating margin +€40,294
up €40,294 (+74.1%), from €54,394 to €94,688
- Taxes +€9,883
up €9,883 (+485%), from €2,037 to €11,920
- Depreciation -€2,527
down €2,527 (-7.9%), from €31,846 to €29,319
- Financial charges +€2,310
up €2,310 (+12.6%), from €18,343 to €20,653
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.
Derived cash bridge
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 | €702,070 | €574,307 | -€127,763 | -18.2% |
| Fixed assets | 21/28 | €553,824 | €409,710 | -€144,114 | -26.0% |
| Tangible fixed assets | 22/27 | €553,824 | €409,710 | -€144,114 | -26.0% |
| Land and buildings | 22 | €550,212 | €400,827 | -€149,385 | -27.2% |
| Furniture and vehicles | 24 | €3,612 | €2,744 | -€868 | -24.0% |
| Other tangible fixed assets | 26 | - | €6,139 | +€6,139 | |
| Current assets | 29/58 | €148,245 | €164,597 | +€16,351 | +11.0% |
| Amounts receivable after more than one year | 29 | €87,000 | €87,000 | = | 0.0% |
| Trade receivables | 290 | €87,000 | €87,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,867 | €69,731 | +€19,864 | +39.8% |
| Trade receivables | 40 | €38,156 | €54,450 | +€16,294 | +42.7% |
| Other amounts receivable | 41 | €11,711 | €15,281 | +€3,570 | +30.5% |
| Cash at bank and in hand | 54/58 | €6,977 | €2,480 | -€4,496 | -64.4% |
| Deferred charges and accrued income | 490/1 | €4,402 | €5,386 | +€984 | +22.3% |
| Total equity and liabilities | 10/49 | €702,070 | €574,307 | -€127,763 | -18.2% |
| Equity | 10/15 | €102,721 | €119,079 | +€16,358 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €89,007 | €105,007 | +€16,000 | +18.0% |
| Tax-exempt reserves | 132 | €4,647 | €4,647 | = | 0.0% |
| Distributable reserves | 133 | €84,360 | €100,360 | +€16,000 | +19.0% |
| Profit (loss) carried forward | 14 | €1,314 | €1,672 | +€358 | +27.3% |
| Amounts payable | 17/49 | €599,348 | €455,227 | -€144,121 | -24.0% |
| Amounts payable after more than one year | 17 | €399,999 | €295,402 | -€104,597 | -26.1% |
| Financial debts | 170/4 | €399,999 | €295,402 | -€104,597 | -26.1% |
| Amounts payable within one year | 42/48 | €197,828 | €157,441 | -€40,387 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €52,782 | €52,216 | -€566 | -1.1% |
| Financial debts | 43 | €1,580 | €28,430 | +€26,850 | +1,699% |
| Credit institutions | 430/8 | €1,580 | €28,430 | +€26,850 | +1,699% |
| Trade debts | 44 | €16,193 | €10,868 | -€5,325 | -32.9% |
| Suppliers | 440/4 | €16,193 | €10,868 | -€5,325 | -32.9% |
| Taxes, remuneration and social security | 45 | €9,050 | €19,966 | +€10,916 | +121% |
| Taxes | 450/3 | €9,050 | €19,966 | +€10,916 | +121% |
| Other amounts payable | 47/48 | €118,222 | €45,960 | -€72,262 | -61.1% |
| Accrued charges and deferred income | 492/3 | €1,521 | €2,384 | +€863 | +56.8% |
| Non-recurring operating income | 76A | €1,680 | €23,080 | +€21,400 | +1,274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,846 | €29,319 | -€2,527 | -7.9% |
| Other operating charges | 640/8 | €2,817 | €2,605 | -€212 | -7.5% |
| Gross operating margin | 9900 | €54,394 | €94,688 | +€40,294 | +74.1% |
| Operating profit (loss) | 9901 | €19,731 | €62,765 | +€43,034 | +218% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18,343 | €20,653 | +€2,310 | +12.6% |
| Recurring financial charges | 65 | €18,343 | €20,653 | +€2,310 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €1,388 | €42,112 | +€40,724 | +2,935% |
| Income taxes | 67/77 | €2,037 | €11,920 | +€9,883 | +485% |
| Profit (loss) for the period | 9904 | -€650 | €30,191 | +€30,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€650 | €30,191 | +€30,841 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.