FLOYD: 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.
FLOYD
Largest movements
- Cash +€70,952
up €70,952 (+57.9%), from €122,569 to €193,521
mainly Other debts (+€34,573) and Net result for the year (+€33,194)
- Receivables within one year -€13,791
down €13,791 (-74.3%), from €18,560 to €4,769
of which Trade receivables: -€11,500
- Other debts +€34,573
up €34,573 (+94.7%), from €36,490 to €71,063
- Reserves +€33,194
up €33,194 (+59.0%), from €56,230 to €89,424
of which Distributable reserves: +€33,194
- Tax, wage and social debts -€5,688
down €5,688 (-33.3%), from €17,086 to €11,398
- Trade debts -€5,580
down €5,580 (-51.6%), from €10,817 to €5,237
- Gross operating margin -€23,594
down €23,594 (-23.8%), from €99,105 to €75,511
- Financial charges -€21,020
down €21,020 (-43.5%), from €48,336 to €27,316
- Other operating charges -€2,586
down €2,586 (-76.6%), from €3,374 to €788
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,801 | €200,300 | +€56,499 | +39.3% |
| Fixed assets | 21/28 | €2,672 | €2,010 | -€662 | -24.8% |
| Tangible fixed assets | 22/27 | €2,612 | €1,950 | -€662 | -25.3% |
| Furniture and vehicles | 24 | €2,612 | €1,950 | -€662 | -25.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €141,129 | €198,290 | +€57,161 | +40.5% |
| Amounts receivable within one year | 40/41 | €18,560 | €4,769 | -€13,791 | -74.3% |
| Trade receivables | 40 | €11,500 | - | -€11,500 | |
| Other amounts receivable | 41 | €7,060 | €4,769 | -€2,291 | -32.5% |
| Cash at bank and in hand | 54/58 | €122,569 | €193,521 | +€70,952 | +57.9% |
| Total equity and liabilities | 10/49 | €143,801 | €200,300 | +€56,499 | +39.3% |
| Equity | 10/15 | €79,408 | €112,602 | +€33,194 | +41.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €56,230 | €89,424 | +€33,194 | +59.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €54,370 | €87,564 | +€33,194 | +61.1% |
| Profit (loss) carried forward | 14 | €4,578 | €4,578 | = | 0.0% |
| Amounts payable | 17/49 | €64,393 | €87,698 | +€23,305 | +36.2% |
| Amounts payable within one year | 42/48 | €64,393 | €87,698 | +€23,305 | +36.2% |
| Trade debts | 44 | €10,817 | €5,237 | -€5,580 | -51.6% |
| Suppliers | 440/4 | €10,817 | €5,237 | -€5,580 | -51.6% |
| Taxes, remuneration and social security | 45 | €17,086 | €11,398 | -€5,688 | -33.3% |
| Taxes | 450/3 | €17,086 | €11,398 | -€5,688 | -33.3% |
| Other amounts payable | 47/48 | €36,490 | €71,063 | +€34,573 | +94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,180 | €662 | -€518 | -43.9% |
| Other operating charges | 640/8 | €3,374 | €788 | -€2,586 | -76.6% |
| Gross operating margin | 9900 | €99,105 | €75,511 | -€23,594 | -23.8% |
| Operating profit (loss) | 9901 | €94,551 | €74,061 | -€20,490 | -21.7% |
| Financial charges | 65/66B | €48,336 | €27,316 | -€21,020 | -43.5% |
| Recurring financial charges | 65 | €48,336 | €27,316 | -€21,020 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €46,215 | €46,745 | +€530 | +1.1% |
| Income taxes | 67/77 | €14,218 | €13,551 | -€667 | -4.7% |
| Profit (loss) for the period | 9904 | €31,997 | €33,194 | +€1,197 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,997 | €33,194 | +€1,197 | +3.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.