FLOCHA: 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.
FLOCHA
Largest movements
- Tangible fixed assets +€2,482
new in 2025: €2,482
of which Other tangible fixed assets: +€1,725
- Profit (loss) carried forward +€2,263
up €2,263 (+10.2%), from -€22,202 to -€19,939
- Tax, wage and social debts +€2,223
up €2,223 (+15.4%), from €14,480 to €16,703
of which Remuneration and social security: +€1,800
- Trade debts -€1,762
down €1,762 (-4.6%), from €38,448 to €36,686
- Staff costs +€4,484
up €4,484 (+10.0%), from €44,886 to €49,370
- Gross operating margin +€769
up €769 (+1.4%), from €54,442 to €55,211
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 | €69,518 | €72,517 | +€2,999 | +4.3% |
| Fixed assets | 21/28 | €294 | €2,776 | +€2,482 | +843% |
| Tangible fixed assets | 22/27 | - | €2,482 | +€2,482 | |
| Plant, machinery and equipment | 23 | - | €757 | +€757 | |
| Other tangible fixed assets | 26 | - | €1,725 | +€1,725 | |
| Financial fixed assets | 28 | €294 | €294 | = | 0.0% |
| Current assets | 29/58 | €69,223 | €69,741 | +€518 | +0.7% |
| Stocks and contracts in progress | 3 | €35,650 | €35,825 | +€175 | +0.5% |
| Stocks | 30/36 | €35,650 | €35,825 | +€175 | +0.5% |
| Cash at bank and in hand | 54/58 | €33,574 | €33,916 | +€343 | +1.0% |
| Total equity and liabilities | 10/49 | €69,518 | €72,517 | +€2,999 | +4.3% |
| Equity | 10/15 | -€14,142 | -€11,879 | +€2,263 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,202 | -€19,939 | +€2,263 | +10.2% |
| Amounts payable | 17/49 | €83,660 | €84,396 | +€736 | +0.9% |
| Amounts payable within one year | 42/48 | €83,660 | €84,396 | +€736 | +0.9% |
| Trade debts | 44 | €38,448 | €36,686 | -€1,762 | -4.6% |
| Suppliers | 440/4 | €38,448 | €36,686 | -€1,762 | -4.6% |
| Taxes, remuneration and social security | 45 | €14,480 | €16,703 | +€2,223 | +15.4% |
| Taxes | 450/3 | €4,985 | €5,408 | +€423 | +8.5% |
| Remuneration and social security | 454/9 | €9,495 | €11,295 | +€1,800 | +19.0% |
| Other amounts payable | 47/48 | €30,732 | €31,007 | +€276 | +0.9% |
| Remuneration, social security and pensions | 62 | €44,886 | €49,370 | +€4,484 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €242 | -€185 | -43.3% |
| Other operating charges | 640/8 | €973 | €960 | -€13 | -1.3% |
| Gross operating margin | 9900 | €54,442 | €55,211 | +€769 | +1.4% |
| Operating profit (loss) | 9901 | €8,155 | €4,638 | -€3,517 | -43.1% |
| Financial income | 75/76B | €0 | €300 | +€300 | +599,900% |
| Recurring financial income | 75 | €0 | €300 | +€300 | +599,900% |
| Financial charges | 65/66B | €2,551 | €2,675 | +€125 | +4.9% |
| Recurring financial charges | 65 | €2,551 | €2,675 | +€125 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €5,605 | €2,263 | -€3,342 | -59.6% |
| Profit (loss) for the period | 9904 | €5,605 | €2,263 | -€3,342 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,605 | €2,263 | -€3,342 | -59.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.