FLOJUL: 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.
FLOJUL
Largest movements
- Tangible fixed assets -€11,111
down €11,111 (-19.5%), from €57,049 to €45,939
of which Furniture and vehicles: -€12,025
- Receivables within one year +€9,422
up €9,422 (+7.5%), from €124,977 to €134,399
of which Other amounts receivable: +€23,125
- Cash +€5,263
up €5,263 (+29.2%), from €18,051 to €23,315
mainly Net result for the year (+€43,686) and Depreciation (+€20,335)
- Other debts +€16,010
up €16,010 (+29.8%), from €53,800 to €69,810
- Current portion of long-term debt -€8,458
down €8,458 (-66.3%), from €12,766 to €4,308
- Accrued charges and deferred income +€5,025
up €5,025 (+66.6%), from €7,540 to €12,566
- Debts after one year -€4,308
no longer reported in 2024 (was €4,308)
- Trade debts -€3,148
down €3,148 (-73.6%), from €4,280 to €1,132
- Turnover -€134,075
no longer reported in 2024 (was €134,075)
- Purchases and services -€88,478
no longer reported in 2024 (was €88,478)
- Gross operating margin +€25,601
up €25,601 (+52.2%), from €49,085 to €74,686
- Depreciation +€5,335
up €5,335 (+35.6%), from €15,000 to €20,335
- Taxes +€4,333
up €4,333 (+56.5%), from €7,667 to €12,000
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,452 | €208,111 | +€3,659 | +1.8% |
| Fixed assets | 21/28 | €59,049 | €47,939 | -€11,111 | -18.8% |
| Tangible fixed assets | 22/27 | €57,049 | €45,939 | -€11,111 | -19.5% |
| Plant, machinery and equipment | 23 | €3,705 | €8,219 | +€4,514 | +121.8% |
| Furniture and vehicles | 24 | €36,541 | €24,516 | -€12,025 | -32.9% |
| Other tangible fixed assets | 26 | €16,803 | €13,203 | -€3,600 | -21.4% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €145,402 | €160,172 | +€14,770 | +10.2% |
| Amounts receivable within one year | 40/41 | €124,977 | €134,399 | +€9,422 | +7.5% |
| Trade receivables | 40 | €29,131 | €15,428 | -€13,703 | -47.0% |
| Other amounts receivable | 41 | €95,846 | €118,971 | +€23,125 | +24.1% |
| Cash at bank and in hand | 54/58 | €18,051 | €23,315 | +€5,263 | +29.2% |
| Deferred charges and accrued income | 490/1 | €2,374 | €2,459 | +€85 | +3.6% |
| Total equity and liabilities | 10/49 | €204,452 | €208,111 | +€3,659 | +1.8% |
| Equity | 10/15 | €98,432 | €100,118 | +€1,686 | +1.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,432 | €40,118 | +€1,686 | +4.4% |
| Amounts payable | 17/49 | €106,020 | €107,993 | +€1,974 | +1.9% |
| Amounts payable after more than one year | 17 | €4,308 | - | -€4,308 | |
| Financial debts | 170/4 | €4,308 | - | -€4,308 | |
| Amounts payable within one year | 42/48 | €94,172 | €95,428 | +€1,256 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €12,766 | €4,308 | -€8,458 | -66.3% |
| Trade debts | 44 | €4,280 | €1,132 | -€3,148 | -73.6% |
| Suppliers | 440/4 | €4,280 | €1,132 | -€3,148 | -73.6% |
| Taxes, remuneration and social security | 45 | €23,326 | €20,179 | -€3,147 | -13.5% |
| Taxes | 450/3 | €23,326 | €20,179 | -€3,147 | -13.5% |
| Other amounts payable | 47/48 | €53,800 | €69,810 | +€16,010 | +29.8% |
| Accrued charges and deferred income | 492/3 | €7,540 | €12,566 | +€5,025 | +66.6% |
| Turnover | 70 | €134,075 | - | -€134,075 | |
| Goods, raw materials, services and sundry goods | 60/61 | €88,478 | - | -€88,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €20,335 | +€5,335 | +35.6% |
| Other operating charges | 640/8 | €431 | €1,177 | +€746 | +173.0% |
| Non-recurring operating charges | 66A | €1,549 | - | -€1,549 | |
| Gross operating margin | 9900 | €49,085 | €74,686 | +€25,601 | +52.2% |
| Operating profit (loss) | 9901 | €32,105 | €53,174 | +€21,069 | +65.6% |
| Financial income | 75/76B | €5,043 | €6,419 | +€1,376 | +27.3% |
| Recurring financial income | 75 | €5,043 | €6,419 | +€1,376 | +27.3% |
| Financial charges | 65/66B | €4,404 | €3,908 | -€496 | -11.3% |
| Recurring financial charges | 65 | €4,404 | €3,908 | -€496 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €32,744 | €55,685 | +€22,941 | +70.1% |
| Income taxes | 67/77 | €7,667 | €12,000 | +€4,333 | +56.5% |
| Profit (loss) for the period | 9904 | €25,077 | €43,686 | +€18,608 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,077 | €43,686 | +€18,608 | +74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.