FLOU: 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.
FLOU
Largest movements
- Cash -€52,689
down €52,689 (-40.3%), from €130,597 to €77,908
mainly Contributions, distributions and other (-€234,530) and Investment in fixed assets (net) (-€10,975)
- Receivables within one year +€9,624
up €9,624 (+59.8%), from €16,085 to €25,709
of which Trade receivables: +€9,626
- Tangible fixed assets +€7,226
up €7,226 (+231.5%), from €3,122 to €10,348
of which Plant, machinery and equipment: +€7,603
- Reserves -€130,733
no longer reported in 2025 (was €130,733)
- Other debts +€87,990
up €87,990 (+3263.6%), from €2,696 to €90,686
- Tax, wage and social debts +€6,504
up €6,504 (+62.7%), from €10,379 to €16,883
- Gross operating margin +€56,359
up €56,359 (+69.4%), from €81,243 to €137,602
- Taxes +€12,402
up €12,402 (+74.5%), from €16,640 to €29,043
- Depreciation +€2,709
up €2,709 (+260.5%), from €1,040 to €3,748
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 | €149,803 | €114,456 | -€35,347 | -23.6% |
| Fixed assets | 21/28 | €3,122 | €10,348 | +€7,226 | +231.5% |
| Tangible fixed assets | 22/27 | €3,122 | €10,348 | +€7,226 | +231.5% |
| Plant, machinery and equipment | 23 | €1,805 | €9,408 | +€7,603 | +421.3% |
| Furniture and vehicles | 24 | €1,317 | €940 | -€377 | -28.6% |
| Current assets | 29/58 | €146,682 | €104,108 | -€42,573 | -29.0% |
| Amounts receivable within one year | 40/41 | €16,085 | €25,709 | +€9,624 | +59.8% |
| Trade receivables | 40 | €15,125 | €24,751 | +€9,626 | +63.6% |
| Other amounts receivable | 41 | €960 | €957 | -€2 | -0.2% |
| Cash at bank and in hand | 54/58 | €130,597 | €77,908 | -€52,689 | -40.3% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €149,803 | €114,456 | -€35,347 | -23.6% |
| Equity | 10/15 | €135,233 | €4,500 | -€130,733 | -96.7% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €130,733 | - | -€130,733 | |
| Distributable reserves | 133 | €130,733 | - | -€130,733 | |
| Amounts payable | 17/49 | €14,570 | €109,956 | +€95,386 | +654.7% |
| Amounts payable within one year | 42/48 | €14,570 | €109,956 | +€95,386 | +654.7% |
| Trade debts | 44 | €1,495 | €2,387 | +€892 | +59.6% |
| Suppliers | 440/4 | €1,495 | €2,387 | +€892 | +59.6% |
| Taxes, remuneration and social security | 45 | €10,379 | €16,883 | +€6,504 | +62.7% |
| Taxes | 450/3 | €10,379 | €16,883 | +€6,504 | +62.7% |
| Other amounts payable | 47/48 | €2,696 | €90,686 | +€87,990 | +3263.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,040 | €3,748 | +€2,709 | +260.5% |
| Other operating charges | 640/8 | €63 | €896 | +€833 | +1319.5% |
| Gross operating margin | 9900 | €81,243 | €137,602 | +€56,359 | +69.4% |
| Operating profit (loss) | 9901 | €80,140 | €132,958 | +€52,818 | +65.9% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €121 | €119 | -€2 | -1.8% |
| Recurring financial charges | 65 | €121 | €119 | -€2 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €80,022 | €132,840 | +€52,817 | +66.0% |
| Income taxes | 67/77 | €16,640 | €29,043 | +€12,402 | +74.5% |
| Profit (loss) for the period | 9904 | €63,382 | €103,797 | +€40,415 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,382 | €103,797 | +€40,415 | +63.8% |
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 5 October 2026 via checked.be.