FLOBIEL: 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.
FLOBIEL
Largest movements
- Cash +€51,445
up €51,445 (+264.5%), from €19,453 to €70,898
mainly Net result for the year (+€66,326) and Depreciation (+€38,784)
- Tangible fixed assets +€27,508
up €27,508 (+6.4%), from €429,887 to €457,396
of which Furniture and vehicles: +€29,505
- Receivables within one year +€20,078
up €20,078 (+25.5%), from €78,625 to €98,703
of which Trade receivables: +€19,329
- Profit (loss) carried forward +€65,493
up €65,493 (+401.8%), from €16,300 to €81,793
- Trade debts +€27,152
up €27,152 (+105.6%), from €25,700 to €52,852
- Debts after one year -€8,978
down €8,978 (-2.4%), from €368,674 to €359,695
- Current portion of long-term debt +€7,488
up €7,488 (+23.8%), from €31,464 to €38,952
- Gross operating margin +€137,835
up €137,835 (+251.8%), from €54,737 to €192,572
- Staff costs +€8,710
up €8,710 (+15.5%), from €56,138 to €64,848
- Depreciation +€8,384
up €8,384 (+27.6%), from €30,399 to €38,784
- Financial income +€7,379
up €7,379 (+19578.2%), from €38 to €7,417
of which Non-recurring financial income: +€7,324
- Other operating charges +€6,394
up €6,394 (+237.5%), from €2,692 to €9,086
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 | €587,107 | €679,487 | +€92,380 | +15.7% |
| Fixed assets | 21/28 | €470,659 | €491,667 | +€21,008 | +4.5% |
| Intangible fixed assets | 21 | €40,597 | €34,097 | -€6,500 | -16.0% |
| Tangible fixed assets | 22/27 | €429,887 | €457,396 | +€27,508 | +6.4% |
| Land and buildings | 22 | €397,701 | €400,182 | +€2,482 | +0.6% |
| Plant, machinery and equipment | 23 | €11,855 | €7,377 | -€4,478 | -37.8% |
| Furniture and vehicles | 24 | €20,332 | €49,836 | +€29,505 | +145.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €116,448 | €187,820 | +€71,372 | +61.3% |
| Amounts receivable within one year | 40/41 | €78,625 | €98,703 | +€20,078 | +25.5% |
| Trade receivables | 40 | €61,319 | €80,648 | +€19,329 | +31.5% |
| Other amounts receivable | 41 | €17,306 | €18,055 | +€749 | +4.3% |
| Cash at bank and in hand | 54/58 | €19,453 | €70,898 | +€51,445 | +264.5% |
| Deferred charges and accrued income | 490/1 | €18,370 | €18,219 | -€151 | -0.8% |
| Total equity and liabilities | 10/49 | €587,107 | €679,487 | +€92,380 | +15.7% |
| Equity | 10/15 | €19,300 | €84,793 | +€65,493 | +339.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,300 | €81,793 | +€65,493 | +401.8% |
| Amounts payable | 17/49 | €567,807 | €594,694 | +€26,887 | +4.7% |
| Amounts payable after more than one year | 17 | €368,674 | €359,695 | -€8,978 | -2.4% |
| Financial debts | 170/4 | €368,674 | €359,695 | -€8,978 | -2.4% |
| Amounts payable within one year | 42/48 | €192,603 | €233,127 | +€40,524 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €31,464 | €38,952 | +€7,488 | +23.8% |
| Trade debts | 44 | €25,700 | €52,852 | +€27,152 | +105.6% |
| Suppliers | 440/4 | €25,700 | €52,852 | +€27,152 | +105.6% |
| Taxes, remuneration and social security | 45 | €6,148 | €7,595 | +€1,447 | +23.5% |
| Taxes | 450/3 | €1,208 | €1,763 | +€555 | +45.9% |
| Remuneration and social security | 454/9 | €4,940 | €5,832 | +€893 | +18.1% |
| Other amounts payable | 47/48 | €129,290 | €133,727 | +€4,436 | +3.4% |
| Accrued charges and deferred income | 492/3 | €6,531 | €1,873 | -€4,658 | -71.3% |
| Remuneration, social security and pensions | 62 | €56,138 | €64,848 | +€8,710 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,399 | €38,784 | +€8,384 | +27.6% |
| Other operating charges | 640/8 | €2,692 | €9,086 | +€6,394 | +237.5% |
| Non-recurring operating charges | 66A | €882 | - | -€882 | |
| Gross operating margin | 9900 | €54,737 | €192,572 | +€137,835 | +251.8% |
| Operating profit (loss) | 9901 | -€35,374 | €79,855 | +€115,229 | |
| Financial income | 75/76B | €38 | €7,417 | +€7,379 | +19578.2% |
| Recurring financial income | 75 | €38 | €93 | +€55 | +146.2% |
| Non-recurring financial income | 76B | - | €7,324 | +€7,324 | |
| Financial charges | 65/66B | €20,702 | €16,415 | -€4,287 | -20.7% |
| Recurring financial charges | 65 | €20,702 | €16,415 | -€4,287 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€56,039 | €70,856 | +€126,896 | |
| Income taxes | 67/77 | €521 | €4,530 | +€4,009 | +768.8% |
| Profit (loss) for the period | 9904 | -€56,561 | €66,326 | +€122,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,561 | €66,326 | +€122,887 |
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 4 October 2026 via checked.be.