FLP FINANCE: 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.
FLP FINANCE
Largest movements
- Receivables after one year -€458,898
down €458,898 (-77.9%), from €589,350 to €130,452
- Current investments -€67,000
down €67,000 (-48.9%), from €137,000 to €70,000
- Receivables within one year -€41,975
down €41,975 (-65.1%), from €64,487 to €22,511
- Cash +€28,197
up €28,197 (+66.2%), from €42,575 to €70,772
mainly Receivables after one year (+€458,898) and Net result for the year (+€257,279)
- Tangible fixed assets -€12,506
down €12,506 (-36.9%), from €33,853 to €21,347
of which Furniture and vehicles: -€13,946
- Other debts -€535,000
down €535,000 (-67.3%), from €795,000 to €260,000
- Tax, wage and social debts -€20,127
down €20,127 (-100%), from €20,127 to €0
- Short-term financial debts +€12,543
up €12,543 (+49.1%), from €25,540 to €38,083
- Financial income -€33,269
down €33,269 (-48.6%), from €68,426 to €35,157
- Gross operating margin +€19,533
up €19,533 (+6.7%), from €293,348 to €312,880
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 | €869,380 | €316,696 | -€552,685 | -63.6% |
| Fixed assets | 21/28 | €34,153 | €21,647 | -€12,506 | -36.6% |
| Tangible fixed assets | 22/27 | €33,853 | €21,347 | -€12,506 | -36.9% |
| Furniture and vehicles | 24 | €28,736 | €14,789 | -€13,946 | -48.5% |
| Other tangible fixed assets | 26 | €5,117 | €6,557 | +€1,440 | +28.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €835,227 | €295,049 | -€540,179 | -64.7% |
| Amounts receivable after more than one year | 29 | €589,350 | €130,452 | -€458,898 | -77.9% |
| Other amounts receivable | 291 | €589,350 | €130,452 | -€458,898 | -77.9% |
| Amounts receivable within one year | 40/41 | €64,487 | €22,511 | -€41,975 | -65.1% |
| Other amounts receivable | 41 | €64,487 | €22,511 | -€41,975 | -65.1% |
| Current investments | 50/53 | €137,000 | €70,000 | -€67,000 | -48.9% |
| Cash at bank and in hand | 54/58 | €42,575 | €70,772 | +€28,197 | +66.2% |
| Deferred charges and accrued income | 490/1 | €1,816 | €1,314 | -€502 | -27.6% |
| Total equity and liabilities | 10/49 | €869,380 | €316,696 | -€552,685 | -63.6% |
| Equity | 10/15 | €9,554 | €6,833 | -€2,721 | -28.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,054 | €5,333 | -€2,721 | -33.8% |
| Amounts payable | 17/49 | €859,826 | €309,863 | -€549,964 | -64.0% |
| Amounts payable after more than one year | 17 | €4,841 | €0 | -€4,841 | -100% |
| Financial debts | 170/4 | €4,841 | €0 | -€4,841 | -100% |
| Amounts payable within one year | 42/48 | €853,683 | €308,560 | -€545,123 | -63.9% |
| Current portion of amounts payable after more than one year | 42 | €11,618 | €4,841 | -€6,777 | -58.3% |
| Financial debts | 43 | €25,540 | €38,083 | +€12,543 | +49.1% |
| Credit institutions | 430/8 | €25,540 | €38,083 | +€12,543 | +49.1% |
| Trade debts | 44 | €1,398 | €5,637 | +€4,239 | +303% |
| Suppliers | 440/4 | €1,398 | €5,637 | +€4,239 | +303% |
| Taxes, remuneration and social security | 45 | €20,127 | €0 | -€20,127 | -100% |
| Taxes | 450/3 | €20,127 | €0 | -€20,127 | -100% |
| Other amounts payable | 47/48 | €795,000 | €260,000 | -€535,000 | -67.3% |
| Accrued charges and deferred income | 492/3 | €1,303 | €1,303 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,634 | €15,066 | +€2,432 | +19.2% |
| Other operating charges | 640/8 | €465 | €0 | -€465 | -100% |
| Gross operating margin | 9900 | €293,348 | €312,880 | +€19,533 | +6.7% |
| Operating profit (loss) | 9901 | €280,248 | €297,814 | +€17,566 | +6.3% |
| Financial income | 75/76B | €68,426 | €35,157 | -€33,269 | -48.6% |
| Recurring financial income | 75 | €68,426 | €35,157 | -€33,269 | -48.6% |
| Financial charges | 65/66B | €902 | €2,194 | +€1,293 | +143% |
| Recurring financial charges | 65 | €902 | €2,194 | +€1,293 | +143% |
| Profit (loss) for the period before taxes | 9903 | €347,772 | €330,776 | -€16,996 | -4.9% |
| Income taxes | 67/77 | €73,561 | €73,498 | -€64 | -0.1% |
| Profit (loss) for the period | 9904 | €274,211 | €257,279 | -€16,932 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €274,211 | €257,279 | -€16,932 | -6.2% |
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 30 October 2026 via checked.be.