FLOY CONCEPT: 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.
FLOY CONCEPT
Largest movements
- Current investments -€25,003
down €25,003 (-20.0%), from €125,003 to €100,000
- Receivables within one year -€12,141
down €12,141 (-69.9%), from €17,360 to €5,219
of which Trade receivables: -€17,360
- Tangible fixed assets -€3,828
down €3,828 (-44.2%), from €8,655 to €4,827
of which Furniture and vehicles: -€3,487
- Tax, wage and social debts -€24,498
down €24,498 (-65.7%), from €37,273 to €12,775
of which Taxes: -€24,498
- Reserves -€8,334
down €8,334 (-10.4%), from €80,446 to €72,112
- Other debts -€6,366
down €6,366 (-18.4%), from €34,598 to €28,232
- Trade debts -€1,898
down €1,898 (-94.4%), from €2,011 to €113
- Gross operating margin -€55,334
down €55,334 (-70.3%), from €78,727 to €23,393
- Taxes -€15,489
down €15,489 (-73.5%), from €21,077 to €5,588
- Depreciation -€2,029
down €2,029 (-25.5%), from €7,966 to €5,937
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 | €160,528 | €119,432 | -€41,096 | -25.6% |
| Fixed assets | 21/28 | €8,655 | €4,827 | -€3,828 | -44.2% |
| Tangible fixed assets | 22/27 | €8,655 | €4,827 | -€3,828 | -44.2% |
| Land and buildings | 22 | €1,074 | €734 | -€340 | -31.7% |
| Furniture and vehicles | 24 | €7,581 | €4,094 | -€3,487 | -46.0% |
| Current assets | 29/58 | €151,873 | €114,605 | -€37,268 | -24.5% |
| Amounts receivable within one year | 40/41 | €17,360 | €5,219 | -€12,141 | -69.9% |
| Trade receivables | 40 | €17,360 | - | -€17,360 | |
| Other amounts receivable | 41 | - | €5,219 | +€5,219 | |
| Current investments | 50/53 | €125,003 | €100,000 | -€25,003 | -20.0% |
| Cash at bank and in hand | 54/58 | €6,107 | €7,150 | +€1,043 | +17.1% |
| Deferred charges and accrued income | 490/1 | €3,403 | €2,236 | -€1,167 | -34.3% |
| Total equity and liabilities | 10/49 | €160,528 | €119,432 | -€41,096 | -25.6% |
| Equity | 10/15 | €86,646 | €78,312 | -€8,334 | -9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,446 | €72,112 | -€8,334 | -10.4% |
| Distributable reserves | 133 | €80,446 | €72,112 | -€8,334 | -10.4% |
| Amounts payable | 17/49 | €73,882 | €41,120 | -€32,762 | -44.3% |
| Amounts payable within one year | 42/48 | €73,882 | €41,120 | -€32,762 | -44.3% |
| Trade debts | 44 | €2,011 | €113 | -€1,898 | -94.4% |
| Suppliers | 440/4 | €2,011 | €113 | -€1,898 | -94.4% |
| Taxes, remuneration and social security | 45 | €37,273 | €12,775 | -€24,498 | -65.7% |
| Taxes | 450/3 | €35,775 | €11,277 | -€24,498 | -68.5% |
| Remuneration and social security | 454/9 | €1,498 | €1,498 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €34,598 | €28,232 | -€6,366 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,966 | €5,937 | -€2,029 | -25.5% |
| Other operating charges | 640/8 | €1,013 | €796 | -€217 | -21.4% |
| Gross operating margin | 9900 | €78,727 | €23,393 | -€55,334 | -70.3% |
| Operating profit (loss) | 9901 | €69,748 | €16,660 | -€53,088 | -76.1% |
| Financial income | 75/76B | €491 | €354 | -€137 | -28.0% |
| Recurring financial income | 75 | €491 | €354 | -€137 | -28.0% |
| Financial charges | 65/66B | €210 | €214 | +€4 | +2.0% |
| Recurring financial charges | 65 | €210 | €214 | +€4 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €70,029 | €16,799 | -€53,230 | -76.0% |
| Income taxes | 67/77 | €21,077 | €5,588 | -€15,489 | -73.5% |
| Profit (loss) for the period | 9904 | €48,952 | €11,211 | -€37,741 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,952 | €11,211 | -€37,741 | -77.1% |
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 29 September 2026 via checked.be.