FLOCUL: 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.
FLOCUL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€124,205
down €124,205 (-15.7%), from €793,577 to €669,372
- Profit (loss) carried forward +€104,895
up €104,895 (+121.9%), from €86,070 to €190,965
- Tax, wage and social debts +€34,212
up €34,212 (+87.3%), from €39,187 to €73,399
of which Taxes: +€35,337
- Gross operating margin +€21,005
up €21,005 (+13.4%), from €157,336 to €178,341
- Financial charges -€7,743
down €7,743 (-17.1%), from €45,329 to €37,585
- Taxes +€7,475
up €7,475 (+26.9%), from €27,813 to €35,288
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 | €1,414,351 | €1,428,267 | +€13,916 | +1.0% |
| Formation expenses | 20 | €1,085 | €793 | -€292 | -26.9% |
| Fixed assets | 21/28 | €1,401,323 | €1,401,043 | -€280 | 0.0% |
| Tangible fixed assets | 22/27 | €1,323 | €1,043 | -€280 | -21.2% |
| Furniture and vehicles | 24 | €1,323 | €1,043 | -€280 | -21.2% |
| Financial fixed assets | 28 | €1,400,000 | €1,400,000 | = | 0.0% |
| Current assets | 29/58 | €11,943 | €26,431 | +€14,488 | +121.3% |
| Amounts receivable within one year | 40/41 | - | €12,125 | +€12,125 | |
| Trade receivables | 40 | - | €12,125 | +€12,125 | |
| Cash at bank and in hand | 54/58 | €11,943 | €14,306 | +€2,363 | +19.8% |
| Total equity and liabilities | 10/49 | €1,414,351 | €1,428,267 | +€13,916 | +1.0% |
| Equity | 10/15 | €191,070 | €295,965 | +€104,895 | +54.9% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,070 | €190,965 | +€104,895 | +121.9% |
| Amounts payable | 17/49 | €1,223,282 | €1,132,302 | -€90,980 | -7.4% |
| Amounts payable after more than one year | 17 | €793,577 | €669,372 | -€124,205 | -15.7% |
| Financial debts | 170/4 | €793,577 | €669,372 | -€124,205 | -15.7% |
| Amounts payable within one year | 42/48 | €429,704 | €462,930 | +€33,225 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €385,423 | €389,052 | +€3,628 | +0.9% |
| Trade debts | 44 | - | €410 | +€410 | |
| Suppliers | 440/4 | - | €410 | +€410 | |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €39,187 | €73,399 | +€34,212 | +87.3% |
| Taxes | 450/3 | €38,062 | €73,399 | +€35,337 | +92.8% |
| Remuneration and social security | 454/9 | €1,125 | - | -€1,125 | |
| Other amounts payable | 47/48 | €94 | €69 | -€25 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €572 | +€203 | +54.8% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €157,336 | €178,341 | +€21,005 | +13.4% |
| Operating profit (loss) | 9901 | €156,579 | €177,769 | +€21,190 | +13.5% |
| Financial charges | 65/66B | €45,329 | €37,585 | -€7,743 | -17.1% |
| Recurring financial charges | 65 | €45,329 | €37,585 | -€7,743 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €111,251 | €140,183 | +€28,933 | +26.0% |
| Income taxes | 67/77 | €27,813 | €35,288 | +€7,475 | +26.9% |
| Profit (loss) for the period | 9904 | €83,438 | €104,895 | +€21,458 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,438 | €104,895 | +€21,458 | +25.7% |
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 29 September 2026 via checked.be.