FLUENTA: 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.
FLUENTA
Largest movements
- Receivables within one year +€8,073
up €8,073 (+1452.3%), from €556 to €8,629
of which Trade receivables: +€5,874
- Deferred charges and accrued income -€6,052
down €6,052 (-73.3%), from €8,257 to €2,205
- Cash +€4,648
up €4,648 (+6.4%), from €72,476 to €77,124
mainly Net result for the year (+€19,702) and Deferred charges and accrued income (+€6,052)
- Tangible fixed assets -€927
down €927 (-22.3%), from €4,159 to €3,231
- Reserves +€19,702
new in 2025: €19,702
- Other debts -€10,786
down €10,786 (-13.9%), from €77,379 to €66,593
- Accrued charges and deferred income -€2,922
no longer reported in 2025 (was €2,922)
- Gross operating margin +€1,781
up €1,781 (+6.4%), from €27,730 to €29,511
- Other operating charges +€993
up €993 (+159.2%), from €623 to €1,616
- Depreciation +€825
up €825 (+177.7%), from €465 to €1,290
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 | €85,448 | €91,189 | +€5,741 | +6.7% |
| Fixed assets | 21/28 | €4,159 | €3,231 | -€927 | -22.3% |
| Tangible fixed assets | 22/27 | €4,159 | €3,231 | -€927 | -22.3% |
| Plant, machinery and equipment | 23 | €4,159 | €3,231 | -€927 | -22.3% |
| Current assets | 29/58 | €81,289 | €87,958 | +€6,669 | +8.2% |
| Amounts receivable within one year | 40/41 | €556 | €8,629 | +€8,073 | +1452.3% |
| Trade receivables | 40 | €490 | €6,364 | +€5,874 | +1198.8% |
| Other amounts receivable | 41 | €66 | €2,265 | +€2,199 | +3338.4% |
| Cash at bank and in hand | 54/58 | €72,476 | €77,124 | +€4,648 | +6.4% |
| Deferred charges and accrued income | 490/1 | €8,257 | €2,205 | -€6,052 | -73.3% |
| Total equity and liabilities | 10/49 | €85,448 | €91,189 | +€5,741 | +6.7% |
| Equity | 10/15 | €100 | €19,802 | +€19,702 | +19702.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €19,702 | +€19,702 | |
| Distributable reserves | 133 | - | €19,702 | +€19,702 | |
| Amounts payable | 17/49 | €85,348 | €71,387 | -€13,961 | -16.4% |
| Amounts payable within one year | 42/48 | €82,426 | €71,387 | -€11,039 | -13.4% |
| Trade debts | 44 | €3,247 | €3,143 | -€104 | -3.2% |
| Suppliers | 440/4 | €3,247 | €3,143 | -€104 | -3.2% |
| Taxes, remuneration and social security | 45 | €1,800 | €1,651 | -€149 | -8.3% |
| Taxes | 450/3 | €1,800 | €1,651 | -€149 | -8.3% |
| Other amounts payable | 47/48 | €77,379 | €66,593 | -€10,786 | -13.9% |
| Accrued charges and deferred income | 492/3 | €2,922 | - | -€2,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €1,290 | +€825 | +177.7% |
| Other operating charges | 640/8 | €623 | €1,616 | +€993 | +159.2% |
| Gross operating margin | 9900 | €27,730 | €29,511 | +€1,781 | +6.4% |
| Operating profit (loss) | 9901 | €26,642 | €26,605 | -€37 | -0.1% |
| Financial charges | 65/66B | €142 | €167 | +€25 | +17.6% |
| Recurring financial charges | 65 | €142 | €167 | +€25 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €26,500 | €26,438 | -€62 | -0.2% |
| Income taxes | 67/77 | €6,934 | €6,735 | -€199 | -2.9% |
| Profit (loss) for the period | 9904 | €19,566 | €19,702 | +€137 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,566 | €19,702 | +€137 | +0.7% |
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 29 September 2026 via checked.be.