FLS Europe: what changed
FLS Europe
Largest movements
- Tangible fixed assets +€34,048
new in 2025: €34,048
- Receivables within one year +€19,408
up €19,408 (+219%), from €8,854 to €28,262
of which Other amounts receivable: +€13,103
- Cash -€10,693
down €10,693 (-55.4%), from €19,298 to €8,605
mainly Investment in fixed assets (net) (-€41,790) and Receivables within one year (-€19,408)
- Deferred charges and accrued income -€5,600
down €5,600 (-33.3%), from €16,800 to €11,200
- Tax, wage and social debts +€12,970
up €12,970 (+689%), from €1,881 to €14,852
- Trade debts +€10,065
up €10,065 (+3,037%), from €331 to €10,396
- Profit (loss) carried forward +€9,987
no longer reported in 2025 (was -€9,987)
- Reserves +€5,242
new in 2025: €5,242
- Gross operating margin +€29,268
up €29,268, from -€1,123 to €28,145
- Depreciation +€6,952
new in 2025: €6,952
- Taxes +€2,972
new in 2025: €2,972
- Other operating charges +€1,832
up €1,832 (+175%), from €1,046 to €2,878
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,952 | €82,905 | +€37,953 | +84.4% |
| Fixed assets | 21/28 | - | €34,838 | +€34,838 | |
| Tangible fixed assets | 22/27 | - | €34,048 | +€34,048 | |
| Furniture and vehicles | 24 | - | €34,048 | +€34,048 | |
| Financial fixed assets | 28 | - | €790 | +€790 | |
| Current assets | 29/58 | €44,952 | €48,067 | +€3,115 | +6.9% |
| Amounts receivable within one year | 40/41 | €8,854 | €28,262 | +€19,408 | +219% |
| Trade receivables | 40 | €8,854 | €15,159 | +€6,306 | +71.2% |
| Other amounts receivable | 41 | - | €13,103 | +€13,103 | |
| Cash at bank and in hand | 54/58 | €19,298 | €8,605 | -€10,693 | -55.4% |
| Deferred charges and accrued income | 490/1 | €16,800 | €11,200 | -€5,600 | -33.3% |
| Total equity and liabilities | 10/49 | €44,952 | €82,905 | +€37,953 | +84.4% |
| Equity | 10/15 | €13 | €15,242 | +€15,229 | +115,896% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €5,242 | +€5,242 | |
| Distributable reserves | 133 | - | €5,242 | +€5,242 | |
| Profit (loss) carried forward | 14 | -€9,987 | - | +€9,987 | |
| Amounts payable | 17/49 | €44,939 | €67,663 | +€22,724 | +50.6% |
| Amounts payable within one year | 42/48 | €44,939 | €67,663 | +€22,724 | +50.6% |
| Trade debts | 44 | €331 | €10,396 | +€10,065 | +3,037% |
| Suppliers | 440/4 | €331 | €10,396 | +€10,065 | +3,037% |
| Taxes, remuneration and social security | 45 | €1,881 | €14,852 | +€12,970 | +689% |
| Taxes | 450/3 | €1,881 | €14,852 | +€12,970 | +689% |
| Other amounts payable | 47/48 | €42,726 | €42,415 | -€311 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,952 | +€6,952 | |
| Other operating charges | 640/8 | €1,046 | €2,878 | +€1,832 | +175% |
| Gross operating margin | 9900 | -€1,123 | €28,145 | +€29,268 | |
| Operating profit (loss) | 9901 | -€2,169 | €18,316 | +€20,484 | |
| Financial charges | 65/66B | €330 | €115 | -€216 | -65.3% |
| Recurring financial charges | 65 | €330 | €115 | -€216 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,499 | €18,201 | +€20,700 | |
| Income taxes | 67/77 | - | €2,972 | +€2,972 | |
| Profit (loss) for the period | 9904 | -€2,499 | €15,229 | +€17,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,499 | €15,229 | +€17,728 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.