FLUENT: 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.
FLUENT
Largest movements
- Cash +€60,121
up €60,121 (+159.0%), from €37,804 to €97,924
mainly Net result for the year (+€36,478) and Receivables within one year (+€35,441)
- Receivables within one year -€35,441
down €35,441 (-84.1%), from €42,133 to €6,692
of which Trade receivables: -€35,436
- Tangible fixed assets +€1,262
new in 2025: €1,262
- Reserves +€22,672
up €22,672 (+34.8%), from €65,138 to €87,809
- Tax, wage and social debts +€4,388
up €4,388 (+337.6%), from €1,300 to €5,687
- Advances received +€1,878
up €1,878 (+1503.4%), from €125 to €2,003
- Contributions -€1,860
down €1,860 (-23.1%), from €8,060 to €6,200
- Gross operating margin +€47,423
up €47,423 (+708.1%), from €6,697 to €54,120
- Taxes +€14,831
up €14,831 (+782.7%), from €1,895 to €16,726
- Depreciation +€543
up €543 (+770.4%), from €70 to €613
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 | €79,936 | €105,878 | +€25,942 | +32.5% |
| Fixed assets | 21/28 | - | €1,262 | +€1,262 | |
| Tangible fixed assets | 22/27 | - | €1,262 | +€1,262 | |
| Furniture and vehicles | 24 | - | €1,262 | +€1,262 | |
| Current assets | 29/58 | €79,936 | €104,616 | +€24,680 | +30.9% |
| Amounts receivable within one year | 40/41 | €42,133 | €6,692 | -€35,441 | -84.1% |
| Trade receivables | 40 | €36,523 | €1,087 | -€35,436 | -97.0% |
| Other amounts receivable | 41 | €5,610 | €5,605 | -€4 | -0.1% |
| Cash at bank and in hand | 54/58 | €37,804 | €97,924 | +€60,121 | +159.0% |
| Total equity and liabilities | 10/49 | €79,936 | €105,878 | +€25,942 | +32.5% |
| Equity | 10/15 | €73,438 | €94,249 | +€20,812 | +28.3% |
| Contributions | 10/11 | €8,060 | €6,200 | -€1,860 | -23.1% |
| Reserves | 13 | €65,138 | €87,809 | +€22,672 | +34.8% |
| Distributable reserves | 133 | €65,138 | €87,809 | +€22,672 | +34.8% |
| Profit (loss) carried forward | 14 | €240 | €240 | = | 0.0% |
| Amounts payable | 17/49 | €6,498 | €11,629 | +€5,131 | +79.0% |
| Amounts payable within one year | 42/48 | €6,105 | €11,629 | +€5,524 | +90.5% |
| Trade debts | 44 | €1,170 | €196 | -€974 | -83.3% |
| Suppliers | 440/4 | €1,170 | €196 | -€974 | -83.3% |
| Advances received on contracts in progress | 46 | €125 | €2,003 | +€1,878 | +1503.4% |
| Taxes, remuneration and social security | 45 | €1,300 | €5,687 | +€4,388 | +337.6% |
| Taxes | 450/3 | €1,300 | €5,687 | +€4,388 | +337.6% |
| Other amounts payable | 47/48 | €3,510 | €3,743 | +€233 | +6.6% |
| Accrued charges and deferred income | 492/3 | €393 | - | -€393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70 | €613 | +€543 | +770.4% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €6,697 | €54,120 | +€47,423 | +708.1% |
| Operating profit (loss) | 9901 | €6,500 | €53,379 | +€46,878 | +721.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €143 | €175 | +€32 | +22.5% |
| Recurring financial charges | 65 | €143 | €175 | +€32 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €6,357 | €53,204 | +€46,846 | +736.9% |
| Income taxes | 67/77 | €1,895 | €16,726 | +€14,831 | +782.7% |
| Profit (loss) for the period | 9904 | €4,463 | €36,478 | +€32,015 | +717.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,463 | €36,478 | +€32,015 | +717.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.