FLOSURCOBRI: 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.
FLOSURCOBRI
Largest movements
- Tangible fixed assets -€18,063
down €18,063 (-27.1%), from €66,668 to €48,605
of which Plant, machinery and equipment: -€10,226
- Cash +€11,028
up €11,028 (+100%), from €10,999 to €22,027
mainly Depreciation (+€19,114) and Net result for the year (+€17,039)
- Deferred charges and accrued income -€3,000
down €3,000 (-51.4%), from €5,832 to €2,832
- Stocks and contracts -€2,236
down €2,236 (-5.2%), from €42,674 to €40,438
- Receivables within one year -€2,107
down €2,107 (-24.7%), from €8,544 to €6,437
of which Trade receivables: -€1,266
- Current portion of long-term debt -€20,456
down €20,456 (-76.4%), from €26,776 to €6,319
- Reserves +€17,039
up €17,039 (+26.0%), from €65,633 to €82,673
- Debts after one year -€8,617
down €8,617 (-100%), from €8,617 to €0
- Other debts -€5,079
down €5,079 (-85.3%), from €5,952 to €874
- Tax, wage and social debts +€2,309
up €2,309 (+11.0%), from €20,965 to €23,273
of which Taxes: +€4,762
- Staff costs -€11,421
down €11,421 (-11.6%), from €98,643 to €87,222
- Gross operating margin +€6,623
up €6,623 (+5.3%), from €125,455 to €132,077
- Taxes +€5,567
up €5,567 (+227%), from €2,449 to €8,016
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 | €134,717 | €120,339 | -€14,378 | -10.7% |
| Fixed assets | 21/28 | €66,668 | €48,605 | -€18,063 | -27.1% |
| Tangible fixed assets | 22/27 | €66,668 | €48,605 | -€18,063 | -27.1% |
| Plant, machinery and equipment | 23 | €52,557 | €42,331 | -€10,226 | -19.5% |
| Furniture and vehicles | 24 | €14,111 | €6,274 | -€7,837 | -55.5% |
| Current assets | 29/58 | €68,049 | €71,734 | +€3,685 | +5.4% |
| Stocks and contracts in progress | 3 | €42,674 | €40,438 | -€2,236 | -5.2% |
| Stocks | 30/36 | €42,674 | €40,438 | -€2,236 | -5.2% |
| Amounts receivable within one year | 40/41 | €8,544 | €6,437 | -€2,107 | -24.7% |
| Trade receivables | 40 | €7,703 | €6,437 | -€1,266 | -16.4% |
| Other amounts receivable | 41 | €841 | €0 | -€841 | -100% |
| Cash at bank and in hand | 54/58 | €10,999 | €22,027 | +€11,028 | +100% |
| Deferred charges and accrued income | 490/1 | €5,832 | €2,832 | -€3,000 | -51.4% |
| Total equity and liabilities | 10/49 | €134,717 | €120,339 | -€14,378 | -10.7% |
| Equity | 10/15 | €68,664 | €85,703 | +€17,039 | +24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,633 | €82,673 | +€17,039 | +26.0% |
| Distributable reserves | 133 | €65,633 | €82,673 | +€17,039 | +26.0% |
| Profit (loss) carried forward | 14 | €31 | €31 | = | 0.0% |
| Amounts payable | 17/49 | €66,053 | €34,636 | -€31,417 | -47.6% |
| Amounts payable after more than one year | 17 | €8,617 | €0 | -€8,617 | -100% |
| Financial debts | 170/4 | €8,617 | €0 | -€8,617 | -100% |
| Amounts payable within one year | 42/48 | €57,242 | €34,442 | -€22,800 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €26,776 | €6,319 | -€20,456 | -76.4% |
| Trade debts | 44 | €3,550 | €3,976 | +€426 | +12.0% |
| Suppliers | 440/4 | €3,550 | €3,976 | +€426 | +12.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,965 | €23,273 | +€2,309 | +11.0% |
| Taxes | 450/3 | €8,382 | €13,145 | +€4,762 | +56.8% |
| Remuneration and social security | 454/9 | €12,582 | €10,129 | -€2,454 | -19.5% |
| Other amounts payable | 47/48 | €5,952 | €874 | -€5,079 | -85.3% |
| Accrued charges and deferred income | 492/3 | €194 | €194 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €98,643 | €87,222 | -€11,421 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,088 | €19,114 | +€26 | +0.1% |
| Other operating charges | 640/8 | €1,316 | €1,321 | +€6 | +0.4% |
| Gross operating margin | 9900 | €125,455 | €132,077 | +€6,623 | +5.3% |
| Operating profit (loss) | 9901 | €6,409 | €24,420 | +€18,012 | +281% |
| Financial income | 75/76B | €892 | €848 | -€44 | -4.9% |
| Recurring financial income | 75 | €892 | €848 | -€44 | -4.9% |
| Financial charges | 65/66B | €1,369 | €214 | -€1,155 | -84.4% |
| Recurring financial charges | 65 | €1,369 | €214 | -€1,155 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €5,932 | €25,055 | +€19,123 | +322% |
| Income taxes | 67/77 | €2,449 | €8,016 | +€5,567 | +227% |
| Profit (loss) for the period | 9904 | €3,483 | €17,039 | +€13,556 | +389% |
| Profit (loss) for the period to be appropriated | 9905 | €3,483 | €17,039 | +€13,556 | +389% |
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 13 October 2026 via checked.be.