FLS: 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.
FLS
Largest movements
- Cash +€2,853
up €2,853 (+436.3%), from €654 to €3,506
mainly Net result for the year (+€2,853)
- Profit (loss) carried forward +€2,853
up €2,853 (+3.4%), from -€84,118 to -€81,265
- Gross operating margin +€370
up €370 (+11.1%), from €3,330 to €3,700
- Financial charges -€117
down €117 (-20.7%), from €565 to €448
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 | €2,095 | €4,948 | +€2,853 | +136.2% |
| Fixed assets | 21/28 | €1,441 | €1,441 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,441 | €1,441 | = | 0.0% |
| Furniture and vehicles | 24 | €1,441 | €1,441 | = | 0.0% |
| Current assets | 29/58 | €654 | €3,506 | +€2,853 | +436.3% |
| Cash at bank and in hand | 54/58 | €654 | €3,506 | +€2,853 | +436.3% |
| Total equity and liabilities | 10/49 | €2,095 | €4,948 | +€2,853 | +136.2% |
| Equity | 10/15 | -€8,284 | -€5,432 | +€2,853 | +34.4% |
| Contributions | 10/11 | €19,078 | €19,078 | = | 0.0% |
| Reserves | 13 | €56,755 | €56,755 | = | 0.0% |
| Distributable reserves | 133 | €56,755 | €56,755 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,118 | -€81,265 | +€2,853 | +3.4% |
| Amounts payable | 17/49 | €10,380 | €10,380 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,380 | €10,380 | = | 0.0% |
| Other amounts payable | 47/48 | €10,380 | €10,380 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,330 | €3,700 | +€370 | +11.1% |
| Operating profit (loss) | 9901 | €2,943 | €3,300 | +€358 | +12.2% |
| Financial charges | 65/66B | €565 | €448 | -€117 | -20.7% |
| Recurring financial charges | 65 | €565 | €448 | -€117 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €2,378 | €2,853 | +€474 | +20.0% |
| Profit (loss) for the period | 9904 | €2,378 | €2,853 | +€474 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,378 | €2,853 | +€474 | +20.0% |
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 28 September 2026 via checked.be.