FLOCANE: 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.
FLOCANE
Largest movements
- Cash +€47,749
up €47,749 (+33.8%), from €141,469 to €189,218
mainly Net result for the year (+€121,731) and Depreciation (+€37,007)
- Tangible fixed assets -€33,889
down €33,889 (-11.3%), from €300,214 to €266,325
- Current investments -€24,210
down €24,210 (-6.1%), from €400,000 to €375,790
- Receivables within one year -€12,815
down €12,815 (-42.0%), from €30,509 to €17,693
of which Trade receivables: -€11,064
- Reserves -€28,270
down €28,270 (-3.6%), from €785,854 to €757,584
- Tax, wage and social debts +€16,839
up €16,839 (+219.9%), from €7,657 to €24,496
- Trade debts -€9,945
down €9,945 (-38.7%), from €25,719 to €15,774
- Financial income +€27,771
up €27,771 (+7821.7%), from €355 to €28,126
- Depreciation -€20,592
down €20,592 (-35.8%), from €57,598 to €37,007
- Taxes +€12,807
up €12,807 (+33.8%), from €37,868 to €50,676
- Gross operating margin -€10,492
down €10,492 (-5.3%), from €196,241 to €185,749
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 | €884,348 | €856,154 | -€28,194 | -3.2% |
| Fixed assets | 21/28 | €300,464 | €266,575 | -€33,889 | -11.3% |
| Tangible fixed assets | 22/27 | €300,214 | €266,325 | -€33,889 | -11.3% |
| Land and buildings | 22 | €244,858 | €235,328 | -€9,530 | -3.9% |
| Furniture and vehicles | 24 | €26,102 | €12,636 | -€13,467 | -51.6% |
| Other tangible fixed assets | 26 | €29,253 | €18,361 | -€10,892 | -37.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €583,884 | €589,579 | +€5,695 | +1.0% |
| Stocks and contracts in progress | 3 | €10,388 | €5,306 | -€5,082 | -48.9% |
| Stocks | 30/36 | €10,388 | €5,306 | -€5,082 | -48.9% |
| Amounts receivable within one year | 40/41 | €30,509 | €17,693 | -€12,815 | -42.0% |
| Trade receivables | 40 | €28,280 | €17,216 | -€11,064 | -39.1% |
| Other amounts receivable | 41 | €2,229 | €477 | -€1,751 | -78.6% |
| Current investments | 50/53 | €400,000 | €375,790 | -€24,210 | -6.1% |
| Cash at bank and in hand | 54/58 | €141,469 | €189,218 | +€47,749 | +33.8% |
| Deferred charges and accrued income | 490/1 | €1,519 | €1,572 | +€53 | +3.5% |
| Total equity and liabilities | 10/49 | €884,348 | €856,154 | -€28,194 | -3.2% |
| Equity | 10/15 | €804,909 | €776,639 | -€28,269 | -3.5% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €785,854 | €757,584 | -€28,270 | -3.6% |
| Non-distributable reserves | 130/1 | €785,854 | €757,584 | -€28,270 | -3.6% |
| Reserves not available under the articles | 1311 | €785,854 | €757,584 | -€28,270 | -3.6% |
| Profit (loss) carried forward | 14 | €6,657 | €6,658 | +€1 | 0.0% |
| Amounts payable | 17/49 | €79,439 | €79,514 | +€75 | +0.1% |
| Amounts payable within one year | 42/48 | €57,520 | €57,766 | +€246 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €7,203 | - | -€7,203 | |
| Trade debts | 44 | €25,719 | €15,774 | -€9,945 | -38.7% |
| Suppliers | 440/4 | €25,719 | €15,774 | -€9,945 | -38.7% |
| Taxes, remuneration and social security | 45 | €7,657 | €24,496 | +€16,839 | +219.9% |
| Taxes | 450/3 | €7,657 | €24,496 | +€16,839 | +219.9% |
| Other amounts payable | 47/48 | €16,942 | €17,496 | +€554 | +3.3% |
| Accrued charges and deferred income | 492/3 | €21,919 | €21,748 | -€171 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,598 | €37,007 | -€20,592 | -35.8% |
| Other operating charges | 640/8 | €2,109 | €2,140 | +€31 | +1.4% |
| Gross operating margin | 9900 | €196,241 | €185,749 | -€10,492 | -5.3% |
| Operating profit (loss) | 9901 | €136,534 | €146,603 | +€10,069 | +7.4% |
| Financial income | 75/76B | €355 | €28,126 | +€27,771 | +7821.7% |
| Recurring financial income | 75 | €355 | €28,126 | +€27,771 | +7821.7% |
| Financial charges | 65/66B | €3,759 | €2,322 | -€1,436 | -38.2% |
| Recurring financial charges | 65 | €3,759 | €2,322 | -€1,436 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €133,131 | €172,407 | +€39,276 | +29.5% |
| Income taxes | 67/77 | €37,868 | €50,676 | +€12,807 | +33.8% |
| Profit (loss) for the period | 9904 | €95,262 | €121,731 | +€26,469 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,262 | €121,731 | +€26,469 | +27.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.