FLOCOM: 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.
FLOCOM
Largest movements
- Receivables within one year +€71,813
up €71,813 (+36.8%), from €195,146 to €266,958
of which Other amounts receivable: +€42,391
- Tangible fixed assets -€27,813
down €27,813 (-6.6%), from €421,959 to €394,145
of which Land and buildings: -€16,893
- Cash -€9,415
down €9,415 (-50.5%), from €18,625 to €9,210
mainly Other debts (-€81,859) and Receivables within one year (-€71,813)
- Trade debts +€151,136
up €151,136 (+250.6%), from €60,313 to €211,449
- Other debts -€81,859
down €81,859 (-55.7%), from €147,060 to €65,200
- Debts after one year -€40,033
down €40,033 (-34.8%), from €115,138 to €75,105
- Profit (loss) carried forward +€12,784
up €12,784 (+6.2%), from -€205,187 to -€192,403
- Depreciation +€10,474
up €10,474 (+26.7%), from €39,280 to €49,754
- Taxes -€7,614
down €7,614 (-45.6%), from €16,699 to €9,085
- Financial charges +€5,538
up €5,538 (+116.0%), from €4,774 to €10,312
- Financial income +€5,020
up €5,020 (+125.5%), from €4,001 to €9,021
- Gross operating margin -€3,746
down €3,746 (-4.5%), from €83,865 to €80,119
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 | €727,590 | €767,562 | +€39,972 | +5.5% |
| Fixed assets | 21/28 | €442,015 | €414,201 | -€27,813 | -6.3% |
| Tangible fixed assets | 22/27 | €421,959 | €394,145 | -€27,813 | -6.6% |
| Land and buildings | 22 | €305,655 | €288,762 | -€16,893 | -5.5% |
| Furniture and vehicles | 24 | €113,103 | €102,183 | -€10,920 | -9.7% |
| Other tangible fixed assets | 26 | €3,200 | €3,200 | = | 0.0% |
| Financial fixed assets | 28 | €20,056 | €20,056 | = | 0.0% |
| Current assets | 29/58 | €285,575 | €353,360 | +€67,786 | +23.7% |
| Stocks and contracts in progress | 3 | €19,756 | €19,756 | = | 0.0% |
| Stocks | 30/36 | €19,756 | €19,756 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €195,146 | €266,958 | +€71,813 | +36.8% |
| Trade receivables | 40 | €42,281 | €71,702 | +€29,421 | +69.6% |
| Other amounts receivable | 41 | €152,865 | €195,256 | +€42,391 | +27.7% |
| Current investments | 50/53 | €47,221 | €47,221 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,625 | €9,210 | -€9,415 | -50.5% |
| Deferred charges and accrued income | 490/1 | €4,828 | €10,216 | +€5,388 | +111.6% |
| Total equity and liabilities | 10/49 | €727,590 | €767,562 | +€39,972 | +5.5% |
| Equity | 10/15 | €341,123 | €353,907 | +€12,784 | +3.7% |
| Contributions | 10/11 | €68,100 | €68,100 | = | 0.0% |
| Revaluation surpluses | 12 | €330,723 | €330,723 | = | 0.0% |
| Reserves | 13 | €147,487 | €147,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,810 | €6,810 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,810 | €6,810 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €103,177 | €103,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,187 | -€192,403 | +€12,784 | +6.2% |
| Amounts payable | 17/49 | €386,466 | €413,655 | +€27,188 | +7.0% |
| Amounts payable after more than one year | 17 | €115,138 | €75,105 | -€40,033 | -34.8% |
| Financial debts | 170/4 | €115,138 | €75,105 | -€40,033 | -34.8% |
| Amounts payable within one year | 42/48 | €269,229 | €335,400 | +€66,171 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €40,466 | €38,149 | -€2,317 | -5.7% |
| Trade debts | 44 | €60,313 | €211,449 | +€151,136 | +250.6% |
| Suppliers | 440/4 | €60,313 | €211,449 | +€151,136 | +250.6% |
| Taxes, remuneration and social security | 45 | €21,390 | €20,602 | -€788 | -3.7% |
| Taxes | 450/3 | €21,390 | €20,602 | -€788 | -3.7% |
| Other amounts payable | 47/48 | €147,060 | €65,200 | -€81,859 | -55.7% |
| Accrued charges and deferred income | 492/3 | €2,100 | €3,150 | +€1,050 | +50.0% |
| Non-recurring operating income | 76A | €11,069 | €44,016 | +€32,948 | +297.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,280 | €49,754 | +€10,474 | +26.7% |
| Other operating charges | 640/8 | €5,389 | €7,205 | +€1,817 | +33.7% |
| Gross operating margin | 9900 | €83,865 | €80,119 | -€3,746 | -4.5% |
| Operating profit (loss) | 9901 | €39,197 | €23,160 | -€16,037 | -40.9% |
| Financial income | 75/76B | €4,001 | €9,021 | +€5,020 | +125.5% |
| Recurring financial income | 75 | €4,001 | €9,021 | +€5,020 | +125.5% |
| Financial charges | 65/66B | €4,774 | €10,312 | +€5,538 | +116.0% |
| Recurring financial charges | 65 | €4,774 | €10,312 | +€5,538 | +116.0% |
| Profit (loss) for the period before taxes | 9903 | €38,424 | €21,869 | -€16,556 | -43.1% |
| Income taxes | 67/77 | €16,699 | €9,085 | -€7,614 | -45.6% |
| Profit (loss) for the period | 9904 | €21,726 | €12,784 | -€8,942 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,726 | €12,784 | -€8,942 | -41.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.