FLOQUENTAS: 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.
FLOQUENTAS
Largest movements
- Cash +€15,983
up €15,983 (+70.9%), from €22,545 to €38,528
mainly Current investments (+€5,387) and Depreciation (+€4,397)
- Current investments -€5,387
down €5,387 (-37.0%), from €14,572 to €9,185
- Tangible fixed assets -€4,397
down €4,397 (-32.0%), from €13,737 to €9,340
of which Land and buildings: -€3,537
- Deferred charges and accrued income -€2,982
down €2,982 (-25.2%), from €11,829 to €8,847
- Receivables within one year -€2,522
down €2,522 (-23.0%), from €10,962 to €8,440
of which Other amounts receivable: -€1,391
- Trade debts -€2,497
down €2,497 (-56.5%), from €4,420 to €1,923
- Tax, wage and social debts +€2,405
up €2,405 (+9.0%), from €26,726 to €29,131
of which Remuneration and social security: +€3,305
- Other debts +€1,944
new in 2025: €1,944
- Profit (loss) carried forward -€1,157
down €1,157 (-3.6%), from -€31,869 to -€33,026
- Other operating charges +€5,727
up €5,727 (+365%), from €1,568 to €7,295
- Depreciation -€3,064
down €3,064 (-41.1%), from €7,461 to €4,397
- Gross operating margin +€2,786
up €2,786 (+2.9%), from €95,606 to €98,392
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.
Derived cash bridge
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 | €73,645 | €74,340 | +€695 | +0.9% |
| Fixed assets | 21/28 | €13,737 | €9,340 | -€4,397 | -32.0% |
| Tangible fixed assets | 22/27 | €13,737 | €9,340 | -€4,397 | -32.0% |
| Land and buildings | 22 | €12,377 | €8,840 | -€3,537 | -28.6% |
| Plant, machinery and equipment | 23 | - | €214 | +€214 | |
| Furniture and vehicles | 24 | €1,360 | €286 | -€1,074 | -79.0% |
| Current assets | 29/58 | €59,908 | €65,000 | +€5,092 | +8.5% |
| Amounts receivable within one year | 40/41 | €10,962 | €8,440 | -€2,522 | -23.0% |
| Trade receivables | 40 | €9,571 | €8,440 | -€1,131 | -11.8% |
| Other amounts receivable | 41 | €1,391 | - | -€1,391 | |
| Current investments | 50/53 | €14,572 | €9,185 | -€5,387 | -37.0% |
| Cash at bank and in hand | 54/58 | €22,545 | €38,528 | +€15,983 | +70.9% |
| Deferred charges and accrued income | 490/1 | €11,829 | €8,847 | -€2,982 | -25.2% |
| Total equity and liabilities | 10/49 | €73,645 | €74,340 | +€695 | +0.9% |
| Equity | 10/15 | €42,499 | €41,342 | -€1,157 | -2.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,869 | -€33,026 | -€1,157 | -3.6% |
| Amounts payable | 17/49 | €31,146 | €32,998 | +€1,852 | +5.9% |
| Amounts payable within one year | 42/48 | €31,146 | €32,998 | +€1,852 | +5.9% |
| Trade debts | 44 | €4,420 | €1,923 | -€2,497 | -56.5% |
| Suppliers | 440/4 | €4,420 | €1,923 | -€2,497 | -56.5% |
| Taxes, remuneration and social security | 45 | €26,726 | €29,131 | +€2,405 | +9.0% |
| Taxes | 450/3 | €9,614 | €8,714 | -€900 | -9.4% |
| Remuneration and social security | 454/9 | €17,112 | €20,417 | +€3,305 | +19.3% |
| Other amounts payable | 47/48 | - | €1,944 | +€1,944 | |
| Non-recurring operating income | 76A | - | €685 | +€685 | |
| Remuneration, social security and pensions | 62 | €84,763 | €84,872 | +€109 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,461 | €4,397 | -€3,064 | -41.1% |
| Other operating charges | 640/8 | €1,568 | €7,295 | +€5,727 | +365% |
| Non-recurring operating charges | 66A | - | €658 | +€658 | |
| Gross operating margin | 9900 | €95,606 | €98,392 | +€2,786 | +2.9% |
| Operating profit (loss) | 9901 | €1,814 | €1,170 | -€644 | -35.5% |
| Financial income | 75/76B | €107 | €331 | +€224 | +209% |
| Recurring financial income | 75 | €107 | €331 | +€224 | +209% |
| Financial charges | 65/66B | €516 | €556 | +€40 | +7.8% |
| Recurring financial charges | 65 | €516 | €556 | +€40 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €1,405 | €945 | -€460 | -32.7% |
| Income taxes | 67/77 | €2,975 | €2,102 | -€873 | -29.3% |
| Profit (loss) for the period | 9904 | -€1,570 | -€1,157 | +€413 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,570 | -€1,157 | +€413 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.