FLOU PRODUCTION: 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.
FLOU PRODUCTION
Largest movements
- Cash -€6,033
down €6,033 (-99.5%), from €6,062 to €29
mainly Net result for the year (-€6,530) and Investment in fixed assets (net) (-€1,487)
- Tangible fixed assets +€673
up €673 (+21.5%), from €3,132 to €3,805
- Receivables within one year -€205
down €205 (-7.0%), from €2,932 to €2,727
of which Trade receivables: -€736
- Profit (loss) carried forward -€6,530
down €6,530 (-96.2%), from €6,790 to €260
- Trade debts +€2,199
up €2,199 (+155%), from €1,421 to €3,620
- Tax, wage and social debts -€1,236
down €1,236 (-37.6%), from €3,286 to €2,050
- Gross operating margin -€14,242
down €14,242, from €8,578 to -€5,664
- Taxes -€1,855
no longer reported in 2025 (was €1,855)
- Depreciation +€765
up €765 (+1,568%), from €49 to €814
- Financial charges +€171
up €171 (+9,660%), from €2 to €173
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 | €13,497 | €7,931 | -€5,567 | -41.2% |
| Formation expenses | 20 | €1,254 | €1,254 | = | 0.0% |
| Fixed assets | 21/28 | €3,132 | €3,805 | +€673 | +21.5% |
| Tangible fixed assets | 22/27 | €3,132 | €3,805 | +€673 | +21.5% |
| Furniture and vehicles | 24 | €3,132 | €3,805 | +€673 | +21.5% |
| Current assets | 29/58 | €9,111 | €2,871 | -€6,240 | -68.5% |
| Amounts receivable within one year | 40/41 | €2,932 | €2,727 | -€205 | -7.0% |
| Trade receivables | 40 | €932 | €197 | -€736 | -78.9% |
| Other amounts receivable | 41 | €2,000 | €2,530 | +€530 | +26.5% |
| Cash at bank and in hand | 54/58 | €6,062 | €29 | -€6,033 | -99.5% |
| Deferred charges and accrued income | 490/1 | €117 | €115 | -€1 | -1.2% |
| Total equity and liabilities | 10/49 | €13,497 | €7,931 | -€5,567 | -41.2% |
| Equity | 10/15 | €8,790 | €2,260 | -€6,530 | -74.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,790 | €260 | -€6,530 | -96.2% |
| Amounts payable | 17/49 | €4,707 | €5,670 | +€963 | +20.5% |
| Amounts payable within one year | 42/48 | €4,707 | €5,670 | +€963 | +20.5% |
| Trade debts | 44 | €1,421 | €3,620 | +€2,199 | +155% |
| Suppliers | 440/4 | €1,421 | €3,620 | +€2,199 | +155% |
| Taxes, remuneration and social security | 45 | €3,286 | €2,050 | -€1,236 | -37.6% |
| Taxes | 450/3 | €3,286 | €2,050 | -€1,236 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49 | €814 | +€765 | +1,568% |
| Gross operating margin | 9900 | €8,578 | -€5,664 | -€14,242 | |
| Operating profit (loss) | 9901 | €8,529 | -€6,478 | -€15,007 | |
| Financial income | 75/76B | €117 | €121 | +€3 | +2.8% |
| Recurring financial income | 75 | €117 | €121 | +€3 | +2.8% |
| Financial charges | 65/66B | €2 | €173 | +€171 | +9,660% |
| Recurring financial charges | 65 | €2 | €173 | +€171 | +9,660% |
| Profit (loss) for the period before taxes | 9903 | €8,645 | -€6,530 | -€15,175 | |
| Income taxes | 67/77 | €1,855 | - | -€1,855 | |
| Profit (loss) for the period | 9904 | €6,790 | -€6,530 | -€13,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,790 | -€6,530 | -€13,320 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.