FLODIEVAN: 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.
FLODIEVAN
Largest movements
- Tangible fixed assets -€18,565
down €18,565 (-40.3%), from €46,043 to €27,478
of which Furniture and vehicles: -€17,115
- Receivables within one year +€9,457
up €9,457 (+37.0%), from €25,581 to €35,039
of which Trade receivables: +€8,105
- Cash +€3,041
up €3,041 (+4.6%), from €65,435 to €68,476
mainly Other debts (+€38,837) and Depreciation (+€18,565)
- Other debts +€38,837
up €38,837 (+203.6%), from €19,077 to €57,914
- Profit (loss) carried forward -€32,622
down €32,622 (-36.1%), from €90,470 to €57,848
- Current portion of long-term debt -€14,081
down €14,081 (-82.3%), from €17,115 to €3,034
- Trade debts +€7,625
new in 2025: €7,625
- Debts after one year -€3,034
no longer reported in 2025 (was €3,034)
- Gross operating margin -€17,917
down €17,917 (-27.6%), from €65,027 to €47,110
- Taxes +€1,578
up €1,578 (+19.7%), from €8,000 to €9,578
- Financial charges -€1,273
down €1,273 (-54.3%), from €2,343 to €1,070
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 | €146,310 | €140,243 | -€6,067 | -4.1% |
| Fixed assets | 21/28 | €55,043 | €36,478 | -€18,565 | -33.7% |
| Tangible fixed assets | 22/27 | €46,043 | €27,478 | -€18,565 | -40.3% |
| Plant, machinery and equipment | 23 | €4,751 | €3,301 | -€1,450 | -30.5% |
| Furniture and vehicles | 24 | €41,292 | €24,177 | -€17,115 | -41.4% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €91,266 | €103,765 | +€12,498 | +13.7% |
| Amounts receivable within one year | 40/41 | €25,581 | €35,039 | +€9,457 | +37.0% |
| Trade receivables | 40 | €18,581 | €26,687 | +€8,105 | +43.6% |
| Other amounts receivable | 41 | €7,000 | €8,352 | +€1,352 | +19.3% |
| Cash at bank and in hand | 54/58 | €65,435 | €68,476 | +€3,041 | +4.6% |
| Deferred charges and accrued income | 490/1 | €250 | €250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €146,310 | €140,243 | -€6,067 | -4.1% |
| Equity | 10/15 | €95,470 | €62,848 | -€32,622 | -34.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,470 | €57,848 | -€32,622 | -36.1% |
| Amounts payable | 17/49 | €50,839 | €77,395 | +€26,556 | +52.2% |
| Amounts payable after more than one year | 17 | €3,034 | - | -€3,034 | |
| Financial debts | 170/4 | €3,034 | - | -€3,034 | |
| Amounts payable within one year | 42/48 | €47,805 | €77,395 | +€29,590 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €17,115 | €3,034 | -€14,081 | -82.3% |
| Trade debts | 44 | - | €7,625 | +€7,625 | |
| Suppliers | 440/4 | - | €7,625 | +€7,625 | |
| Taxes, remuneration and social security | 45 | €11,613 | €8,822 | -€2,791 | -24.0% |
| Taxes | 450/3 | €4,612 | €1,820 | -€2,791 | -60.5% |
| Remuneration and social security | 454/9 | €7,001 | €7,002 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €19,077 | €57,914 | +€38,837 | +203.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,597 | €18,565 | -€32 | -0.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €65,027 | €47,110 | -€17,917 | -27.6% |
| Operating profit (loss) | 9901 | €45,925 | €28,026 | -€17,900 | -39.0% |
| Financial income | 75/76B | €298 | - | -€298 | |
| Recurring financial income | 75 | €298 | - | -€298 | |
| Financial charges | 65/66B | €2,343 | €1,070 | -€1,273 | -54.3% |
| Recurring financial charges | 65 | €2,343 | €1,070 | -€1,273 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €43,880 | €26,956 | -€16,925 | -38.6% |
| Income taxes | 67/77 | €8,000 | €9,578 | +€1,578 | +19.7% |
| Profit (loss) for the period | 9904 | €35,880 | €17,378 | -€18,503 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,880 | €17,378 | -€18,503 | -51.6% |
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 8 October 2026 via checked.be.