FLODENT: 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.
FLODENT
Largest movements
- Receivables within one year +€79,506
up €79,506 (+83.4%), from €95,320 to €174,827
of which Trade receivables: +€66,721
- Cash -€75,555
down €75,555 (-41.3%), from €182,748 to €107,193
mainly Contributions, distributions and other (-€115,524) and Receivables within one year (-€79,506)
- Tangible fixed assets -€3,905
down €3,905 (-43.4%), from €8,998 to €5,093
- Deferred charges and accrued income -€3,055
down €3,055 (-33.3%), from €9,165 to €6,110
- Other debts -€4,683
down €4,683 (-2.3%), from €202,505 to €197,822
- Gross operating margin +€73,994
up €73,994 (+94.2%), from €78,579 to €152,573
- Taxes +€17,479
up €17,479 (+114.0%), from €15,336 to €32,815
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 | €296,232 | €293,222 | -€3,009 | -1.0% |
| Fixed assets | 21/28 | €8,998 | €5,093 | -€3,905 | -43.4% |
| Tangible fixed assets | 22/27 | €8,998 | €5,093 | -€3,905 | -43.4% |
| Furniture and vehicles | 24 | €8,998 | €5,093 | -€3,905 | -43.4% |
| Current assets | 29/58 | €287,234 | €288,130 | +€896 | +0.3% |
| Amounts receivable within one year | 40/41 | €95,320 | €174,827 | +€79,506 | +83.4% |
| Trade receivables | 40 | €32,429 | €99,150 | +€66,721 | +205.7% |
| Other amounts receivable | 41 | €62,891 | €75,676 | +€12,785 | +20.3% |
| Cash at bank and in hand | 54/58 | €182,748 | €107,193 | -€75,555 | -41.3% |
| Deferred charges and accrued income | 490/1 | €9,165 | €6,110 | -€3,055 | -33.3% |
| Total equity and liabilities | 10/49 | €296,232 | €293,222 | -€3,009 | -1.0% |
| Equity | 10/15 | €92,537 | €92,537 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €87,537 | €87,537 | = | 0.0% |
| Distributable reserves | 133 | €87,537 | €87,537 | = | 0.0% |
| Amounts payable | 17/49 | €203,695 | €200,686 | -€3,009 | -1.5% |
| Amounts payable within one year | 42/48 | €203,695 | €200,686 | -€3,009 | -1.5% |
| Trade debts | 44 | €854 | €2,863 | +€2,010 | +235.4% |
| Suppliers | 440/4 | €854 | €2,863 | +€2,010 | +235.4% |
| Taxes, remuneration and social security | 45 | €336 | - | -€336 | |
| Taxes | 450/3 | €336 | - | -€336 | |
| Other amounts payable | 47/48 | €202,505 | €197,822 | -€4,683 | -2.3% |
| Non-recurring operating income | 76A | - | €117 | +€117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,819 | €3,905 | +€87 | +2.3% |
| Other operating charges | 640/8 | €98 | €101 | +€3 | +3.4% |
| Gross operating margin | 9900 | €78,579 | €152,573 | +€73,994 | +94.2% |
| Operating profit (loss) | 9901 | €74,663 | €148,567 | +€73,904 | +99.0% |
| Financial charges | 65/66B | €229 | €228 | -€1 | -0.4% |
| Recurring financial charges | 65 | €229 | €228 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €74,433 | €148,339 | +€73,905 | +99.3% |
| Income taxes | 67/77 | €15,336 | €32,815 | +€17,479 | +114.0% |
| Profit (loss) for the period | 9904 | €59,098 | €115,524 | +€56,426 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,098 | €115,524 | +€56,426 | +95.5% |
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 10 October 2026 via checked.be.