FLUENCY: 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.
FLUENCY
Largest movements
- Cash -€21,647
down €21,647 (-21.1%), from €102,462 to €80,815
mainly Contributions, distributions and other (-€95,000) and Tax, wage and social debts (-€18,741)
- Receivables within one year +€2,294
up €2,294 (+5.2%), from €44,313 to €46,607
of which Trade receivables: +€4,167
- Profit (loss) carried forward -€42,272
down €42,272 (-65.3%), from €64,738 to €22,466
- Other debts +€38,700
up €38,700 (+68.7%), from €56,300 to €95,000
- Tax, wage and social debts -€18,741
down €18,741 (-68.0%), from €27,564 to €8,824
- Gross operating margin -€12,253
down €12,253 (-15.0%), from €81,878 to €69,625
- Taxes -€2,603
down €2,603 (-14.6%), from €17,877 to €15,274
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 | €151,080 | €130,413 | -€20,667 | -13.7% |
| Fixed assets | 21/28 | €3,089 | €2,367 | -€722 | -23.4% |
| Tangible fixed assets | 22/27 | €1,689 | €967 | -€722 | -42.7% |
| Furniture and vehicles | 24 | €1,689 | €967 | -€722 | -42.7% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €147,991 | €128,045 | -€19,946 | -13.5% |
| Amounts receivable within one year | 40/41 | €44,313 | €46,607 | +€2,294 | +5.2% |
| Trade receivables | 40 | €19,188 | €23,355 | +€4,167 | +21.7% |
| Other amounts receivable | 41 | €25,125 | €23,252 | -€1,873 | -7.5% |
| Cash at bank and in hand | 54/58 | €102,462 | €80,815 | -€21,647 | -21.1% |
| Deferred charges and accrued income | 490/1 | €1,216 | €624 | -€593 | -48.7% |
| Total equity and liabilities | 10/49 | €151,080 | €130,413 | -€20,667 | -13.7% |
| Equity | 10/15 | €66,738 | €24,466 | -€42,272 | -63.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,738 | €22,466 | -€42,272 | -65.3% |
| Amounts payable | 17/49 | €84,342 | €105,946 | +€21,605 | +25.6% |
| Amounts payable within one year | 42/48 | €84,342 | €105,305 | +€20,963 | +24.9% |
| Trade debts | 44 | €477 | €1,481 | +€1,004 | +210.5% |
| Suppliers | 440/4 | €477 | €1,481 | +€1,004 | +210.5% |
| Taxes, remuneration and social security | 45 | €27,564 | €8,824 | -€18,741 | -68.0% |
| Taxes | 450/3 | €27,564 | €8,824 | -€18,741 | -68.0% |
| Other amounts payable | 47/48 | €56,300 | €95,000 | +€38,700 | +68.7% |
| Accrued charges and deferred income | 492/3 | - | €641 | +€641 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €722 | +€179 | +33.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €81,878 | €69,625 | -€12,253 | -15.0% |
| Operating profit (loss) | 9901 | €81,336 | €68,504 | -€12,832 | -15.8% |
| Financial income | 75/76B | €1,604 | €966 | -€638 | -39.8% |
| Recurring financial income | 75 | €1,604 | €966 | -€638 | -39.8% |
| Financial charges | 65/66B | €1,889 | €1,467 | -€422 | -22.3% |
| Recurring financial charges | 65 | €1,889 | €1,467 | -€422 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €81,051 | €68,002 | -€13,048 | -16.1% |
| Income taxes | 67/77 | €17,877 | €15,274 | -€2,603 | -14.6% |
| Profit (loss) for the period | 9904 | €63,174 | €52,728 | -€10,446 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,174 | €52,728 | -€10,446 | -16.5% |
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 1 October 2026 via checked.be.