FLUENS: 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.
FLUENS
Largest movements
- Receivables within one year -€26,535
down €26,535 (-81.7%), from €32,482 to €5,947
of which Trade receivables: -€17,766
- Tangible fixed assets -€6,208
down €6,208 (-51.0%), from €12,167 to €5,959
of which Furniture and vehicles: -€3,227
- Cash +€2,476
up €2,476 (+10.4%), from €23,770 to €26,246
mainly Receivables within one year (+€26,535) and Other debts (+€6,454)
- Reserves -€13,143
down €13,143 (-28.0%), from €46,940 to €33,797
- Profit (loss) carried forward -€11,636
new in 2025: -€11,636
- Other debts +€6,454
up €6,454 (+58.8%), from €10,976 to €17,431
- Trade debts -€5,674
down €5,674 (-86.0%), from €6,601 to €927
- Accrued charges and deferred income -€3,641
no longer reported in 2025 (was €3,641)
- Gross operating margin -€69,486
down €69,486, from €52,338 to -€17,148
- Staff costs -€27,091
down €27,091 (-96.3%), from €28,144 to €1,053
- Depreciation -€1,982
down €1,982 (-28.7%), from €6,905 to €4,923
- Taxes -€1,835
no longer reported in 2025 (was €1,835)
- Financial charges -€733
down €733 (-87.1%), from €841 to €108
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 | €79,006 | €48,653 | -€30,353 | -38.4% |
| Fixed assets | 21/28 | €22,667 | €16,459 | -€6,208 | -27.4% |
| Tangible fixed assets | 22/27 | €12,167 | €5,959 | -€6,208 | -51.0% |
| Plant, machinery and equipment | 23 | €6,423 | €4,437 | -€1,986 | -30.9% |
| Furniture and vehicles | 24 | €3,848 | €622 | -€3,227 | -83.8% |
| Other tangible fixed assets | 26 | €1,896 | €901 | -€995 | -52.5% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €56,339 | €32,193 | -€24,145 | -42.9% |
| Amounts receivable within one year | 40/41 | €32,482 | €5,947 | -€26,535 | -81.7% |
| Trade receivables | 40 | €18,940 | €1,174 | -€17,766 | -93.8% |
| Other amounts receivable | 41 | €13,542 | €4,774 | -€8,769 | -64.8% |
| Cash at bank and in hand | 54/58 | €23,770 | €26,246 | +€2,476 | +10.4% |
| Deferred charges and accrued income | 490/1 | €87 | - | -€87 | |
| Total equity and liabilities | 10/49 | €79,006 | €48,653 | -€30,353 | -38.4% |
| Equity | 10/15 | €53,240 | €28,461 | -€24,778 | -46.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €46,940 | €33,797 | -€13,143 | -28.0% |
| Distributable reserves | 133 | €46,940 | €33,797 | -€13,143 | -28.0% |
| Profit (loss) carried forward | 14 | - | -€11,636 | -€11,636 | |
| Amounts payable | 17/49 | €25,766 | €20,192 | -€5,574 | -21.6% |
| Amounts payable within one year | 42/48 | €22,125 | €20,192 | -€1,934 | -8.7% |
| Financial debts | 43 | €994 | - | -€994 | |
| Credit institutions | 430/8 | €994 | - | -€994 | |
| Trade debts | 44 | €6,601 | €927 | -€5,674 | -86.0% |
| Suppliers | 440/4 | €6,601 | €927 | -€5,674 | -86.0% |
| Taxes, remuneration and social security | 45 | €3,554 | €1,835 | -€1,719 | -48.4% |
| Taxes | 450/3 | €2,096 | €1,835 | -€262 | -12.5% |
| Remuneration and social security | 454/9 | €1,458 | - | -€1,458 | |
| Other amounts payable | 47/48 | €10,976 | €17,431 | +€6,454 | +58.8% |
| Accrued charges and deferred income | 492/3 | €3,641 | - | -€3,641 | |
| Non-recurring operating income | 76A | €21,795 | - | -€21,795 | |
| Remuneration, social security and pensions | 62 | €28,144 | €1,053 | -€27,091 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,905 | €4,923 | -€1,982 | -28.7% |
| Other operating charges | 640/8 | €1,732 | €1,685 | -€47 | -2.7% |
| Gross operating margin | 9900 | €52,338 | -€17,148 | -€69,486 | |
| Operating profit (loss) | 9901 | €15,556 | -€24,809 | -€40,365 | |
| Financial income | 75/76B | €262 | €139 | -€123 | -47.0% |
| Recurring financial income | 75 | €262 | €139 | -€123 | -47.0% |
| Financial charges | 65/66B | €841 | €108 | -€733 | -87.1% |
| Recurring financial charges | 65 | €841 | €108 | -€733 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €14,977 | -€24,778 | -€39,756 | |
| Income taxes | 67/77 | €1,835 | - | -€1,835 | |
| Profit (loss) for the period | 9904 | €13,143 | -€24,778 | -€37,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,143 | -€24,778 | -€37,921 |
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 8 October 2026 via checked.be.