FLOD: 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.
FLOD
Largest movements
- Cash +€2,260
up €2,260 (+1,708%), from €132 to €2,392
mainly Other debts (+€14,023) and Trade debts (+€2,383)
- Tangible fixed assets -€1,065
down €1,065 (-27.1%), from €3,927 to €2,861
of which Furniture and vehicles: -€694
- Receivables within one year +€706
up €706 (+23.6%), from €2,993 to €3,699
of which Trade receivables: +€1,763
- Financial fixed assets +€440
new in 2025: €440
- Other debts +€14,023
up €14,023 (+52.2%), from €26,856 to €40,879
- Profit (loss) carried forward -€12,846
down €12,846 (-47.0%), from -€27,346 to -€40,192
- Trade debts +€2,383
up €2,383 (+134%), from €1,772 to €4,155
- Tax, wage and social debts -€1,220
down €1,220 (-44.0%), from €2,770 to €1,550
- Gross operating margin +€15,015
up €15,015 (+56.4%), from -€26,614 to -€11,600
- Depreciation +€408
up €408 (+62.1%), from €657 to €1,065
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 | €7,052 | €9,393 | +€2,340 | +33.2% |
| Fixed assets | 21/28 | €3,927 | €3,301 | -€625 | -15.9% |
| Tangible fixed assets | 22/27 | €3,927 | €2,861 | -€1,065 | -27.1% |
| Plant, machinery and equipment | 23 | €867 | €495 | -€372 | -42.9% |
| Furniture and vehicles | 24 | €3,060 | €2,366 | -€694 | -22.7% |
| Financial fixed assets | 28 | - | €440 | +€440 | |
| Current assets | 29/58 | €3,126 | €6,092 | +€2,966 | +94.9% |
| Amounts receivable within one year | 40/41 | €2,993 | €3,699 | +€706 | +23.6% |
| Trade receivables | 40 | €1,936 | €3,699 | +€1,763 | +91.1% |
| Other amounts receivable | 41 | €1,057 | - | -€1,057 | |
| Cash at bank and in hand | 54/58 | €132 | €2,392 | +€2,260 | +1,708% |
| Total equity and liabilities | 10/49 | €7,052 | €9,393 | +€2,340 | +33.2% |
| Equity | 10/15 | -€24,346 | -€37,192 | -€12,846 | -52.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,346 | -€40,192 | -€12,846 | -47.0% |
| Amounts payable | 17/49 | €31,398 | €46,584 | +€15,186 | +48.4% |
| Amounts payable within one year | 42/48 | €31,398 | €46,584 | +€15,186 | +48.4% |
| Trade debts | 44 | €1,772 | €4,155 | +€2,383 | +134% |
| Suppliers | 440/4 | €1,772 | €4,155 | +€2,383 | +134% |
| Taxes, remuneration and social security | 45 | €2,770 | €1,550 | -€1,220 | -44.0% |
| Taxes | 450/3 | €2,770 | €1,550 | -€1,220 | -44.0% |
| Other amounts payable | 47/48 | €26,856 | €40,879 | +€14,023 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €1,065 | +€408 | +62.1% |
| Gross operating margin | 9900 | -€26,614 | -€11,600 | +€15,015 | +56.4% |
| Operating profit (loss) | 9901 | -€27,272 | -€12,665 | +€14,607 | +53.6% |
| Financial charges | 65/66B | €74 | €181 | +€106 | +144% |
| Recurring financial charges | 65 | €74 | €181 | +€106 | +144% |
| Profit (loss) for the period before taxes | 9903 | -€27,346 | -€12,846 | +€14,500 | +53.0% |
| Profit (loss) for the period | 9904 | -€27,346 | -€12,846 | +€14,500 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,346 | -€12,846 | +€14,500 | +53.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.