FLON.BE: 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.
FLON.BE
Largest movements
- Receivables within one year -€50,219
down €50,219 (-68.1%), from €73,734 to €23,515
- Cash +€7,948
up €7,948 (+43.1%), from €18,445 to €26,393
mainly Receivables within one year (+€50,219) and Deferred charges and accrued income (+€4,319)
- Deferred charges and accrued income -€4,319
down €4,319 (-17.5%), from €24,732 to €20,414
- Tangible fixed assets -€1,942
down €1,942 (-63.6%), from €3,053 to €1,111
- Trade debts -€39,817
down €39,817 (-66.1%), from €60,281 to €20,463
- Advances received -€6,328
no longer reported in 2025 (was €6,328)
- Other debts -€5,325
down €5,325 (-99.4%), from €5,358 to €33
- Profit (loss) carried forward +€2,755
up €2,755 (+9.7%), from €28,528 to €31,283
- Gross operating margin -€24,828
down €24,828 (-67.5%), from €36,758 to €11,930
- Taxes -€5,675
down €5,675 (-65.5%), from €8,660 to €2,985
- Financial charges +€1,344
up €1,344 (+71.4%), from €1,883 to €3,227
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 | €121,196 | €72,664 | -€48,532 | -40.0% |
| Fixed assets | 21/28 | €4,284 | €2,342 | -€1,942 | -45.3% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,053 | €1,111 | -€1,942 | -63.6% |
| Furniture and vehicles | 24 | €3,053 | €1,111 | -€1,942 | -63.6% |
| Financial fixed assets | 28 | €1,230 | €1,230 | = | 0.0% |
| Current assets | 29/58 | €116,912 | €70,322 | -€46,590 | -39.9% |
| Amounts receivable within one year | 40/41 | €73,734 | €23,515 | -€50,219 | -68.1% |
| Trade receivables | 40 | €73,734 | €23,515 | -€50,219 | -68.1% |
| Cash at bank and in hand | 54/58 | €18,445 | €26,393 | +€7,948 | +43.1% |
| Deferred charges and accrued income | 490/1 | €24,732 | €20,414 | -€4,319 | -17.5% |
| Total equity and liabilities | 10/49 | €121,196 | €72,664 | -€48,532 | -40.0% |
| Equity | 10/15 | €28,628 | €31,383 | +€2,755 | +9.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,528 | €31,283 | +€2,755 | +9.7% |
| Amounts payable | 17/49 | €92,568 | €41,281 | -€51,287 | -55.4% |
| Amounts payable within one year | 42/48 | €92,568 | €41,281 | -€51,287 | -55.4% |
| Trade debts | 44 | €60,281 | €20,463 | -€39,817 | -66.1% |
| Suppliers | 440/4 | €60,281 | €20,463 | -€39,817 | -66.1% |
| Advances received on contracts in progress | 46 | €6,328 | - | -€6,328 | |
| Taxes, remuneration and social security | 45 | €20,601 | €20,785 | +€184 | +0.9% |
| Taxes | 450/3 | €20,601 | €20,785 | +€184 | +0.9% |
| Other amounts payable | 47/48 | €5,358 | €33 | -€5,325 | -99.4% |
| Non-recurring operating income | 76A | €11,312 | - | -€11,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,818 | €1,942 | +€124 | +6.8% |
| Other operating charges | 640/8 | €1,227 | €1,038 | -€190 | -15.5% |
| Gross operating margin | 9900 | €36,758 | €11,930 | -€24,828 | -67.5% |
| Operating profit (loss) | 9901 | €33,713 | €8,951 | -€24,762 | -73.5% |
| Financial income | 75/76B | €351 | €16 | -€334 | -95.4% |
| Recurring financial income | 75 | €351 | €16 | -€334 | -95.4% |
| Financial charges | 65/66B | €1,883 | €3,227 | +€1,344 | +71.4% |
| Recurring financial charges | 65 | €1,883 | €3,227 | +€1,344 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €32,180 | €5,740 | -€26,440 | -82.2% |
| Income taxes | 67/77 | €8,660 | €2,985 | -€5,675 | -65.5% |
| Profit (loss) for the period | 9904 | €23,520 | €2,755 | -€20,765 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,520 | €2,755 | -€20,765 | -88.3% |
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.