FLODAM: 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.
FLODAM
Largest movements
- Receivables within one year +€75,524
up €75,524 (+62.5%), from €120,753 to €196,277
of which Other amounts receivable: +€101,579
- Tangible fixed assets +€5,122
up €5,122 (+15.7%), from €32,715 to €37,837
- Profit (loss) carried forward +€81,518
up €81,518 (+92.1%), from €88,556 to €170,073
- Trade debts -€38,192
down €38,192 (-99.0%), from €38,581 to €389
- Tax, wage and social debts +€36,399
up €36,399 (+115%), from €31,665 to €68,064
- Purchases and services -€245,029
no longer reported in 2023 (was €245,029)
- Gross operating margin +€18,051
up €18,051 (+14.4%), from €125,029 to €143,080
- Depreciation +€10,394
up €10,394 (+326%), from €3,185 to €13,578
- Other operating charges +€8,492
up €8,492 (+2,444%), from €348 to €8,839
- Taxes +€4,734
up €4,734 (+15.0%), from €31,665 to €36,399
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,801 | €244,360 | +€80,559 | +49.2% |
| Fixed assets | 21/28 | €32,715 | €37,837 | +€5,122 | +15.7% |
| Tangible fixed assets | 22/27 | €32,715 | €37,837 | +€5,122 | +15.7% |
| Furniture and vehicles | 24 | €32,715 | €37,837 | +€5,122 | +15.7% |
| Current assets | 29/58 | €131,085 | €206,523 | +€75,437 | +57.5% |
| Amounts receivable within one year | 40/41 | €120,753 | €196,277 | +€75,524 | +62.5% |
| Trade receivables | 40 | €34,905 | €8,850 | -€26,055 | -74.6% |
| Other amounts receivable | 41 | €85,848 | €187,427 | +€101,579 | +118% |
| Cash at bank and in hand | 54/58 | €7,695 | €9,292 | +€1,597 | +20.7% |
| Deferred charges and accrued income | 490/1 | €2,638 | €954 | -€1,684 | -63.8% |
| Total equity and liabilities | 10/49 | €163,801 | €244,360 | +€80,559 | +49.2% |
| Equity | 10/15 | €93,556 | €175,073 | +€81,518 | +87.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €88,556 | €170,073 | +€81,518 | +92.1% |
| Amounts payable | 17/49 | €70,245 | €69,287 | -€959 | -1.4% |
| Amounts payable within one year | 42/48 | €70,245 | €69,287 | -€959 | -1.4% |
| Financial debts | 43 | - | €834 | +€834 | |
| Credit institutions | 430/8 | - | €834 | +€834 | |
| Trade debts | 44 | €38,581 | €389 | -€38,192 | -99.0% |
| Suppliers | 440/4 | €38,581 | €389 | -€38,192 | -99.0% |
| Taxes, remuneration and social security | 45 | €31,665 | €68,064 | +€36,399 | +115% |
| Taxes | 450/3 | €31,665 | €68,064 | +€36,399 | +115% |
| Goods, raw materials, services and sundry goods | 60/61 | €245,029 | - | -€245,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,185 | €13,578 | +€10,394 | +326% |
| Other operating charges | 640/8 | €348 | €8,839 | +€8,492 | +2,444% |
| Non-recurring operating charges | 66A | €157 | - | -€157 | |
| Gross operating margin | 9900 | €125,029 | €143,080 | +€18,051 | +14.4% |
| Operating profit (loss) | 9901 | €121,340 | €120,662 | -€677 | -0.6% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,127 | €2,746 | +€1,619 | +144% |
| Recurring financial charges | 65 | €1,127 | €2,746 | +€1,619 | +144% |
| Profit (loss) for the period before taxes | 9903 | €120,220 | €117,917 | -€2,304 | -1.9% |
| Income taxes | 67/77 | €31,665 | €36,399 | +€4,734 | +15.0% |
| Profit (loss) for the period | 9904 | €88,556 | €81,518 | -€7,038 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,556 | €81,518 | -€7,038 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.