FLUID IT: 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.
FLUID IT
Largest movements
- Cash +€9,653
up €9,653 (+17.7%), from €54,628 to €64,281
mainly Depreciation (+€29,061) and Net result for the year (+€16,488)
- Tangible fixed assets -€5,860
down €5,860 (-2.8%), from €212,963 to €207,103
of which Land and buildings: -€13,646
- Receivables within one year +€5,808
up €5,808 (+13.2%), from €44,020 to €49,828
- Profit (loss) carried forward +€16,488
up €16,488 (+90.1%), from -€18,299 to -€1,812
- Debts after one year -€13,639
down €13,639 (-14.7%), from €92,914 to €79,275
- Other debts +€4,719
up €4,719 (+14.2%), from €33,135 to €37,855
- Gross operating margin +€34,561
up €34,561 (+226.6%), from €15,254 to €49,815
- Depreciation +€1,111
up €1,111 (+4.0%), from €27,950 to €29,061
- Other operating charges -€1,069
down €1,069 (-32.1%), from €3,331 to €2,262
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 | €312,452 | €322,073 | +€9,620 | +3.1% |
| Fixed assets | 21/28 | €212,963 | €207,103 | -€5,860 | -2.8% |
| Tangible fixed assets | 22/27 | €212,963 | €207,103 | -€5,860 | -2.8% |
| Land and buildings | 22 | €166,465 | €152,819 | -€13,646 | -8.2% |
| Furniture and vehicles | 24 | €43,914 | €30,809 | -€13,105 | -29.8% |
| Other tangible fixed assets | 26 | €2,583 | €23,474 | +€20,891 | +808.7% |
| Current assets | 29/58 | €99,490 | €114,970 | +€15,480 | +15.6% |
| Amounts receivable within one year | 40/41 | €44,020 | €49,828 | +€5,808 | +13.2% |
| Trade receivables | 40 | €44,020 | €49,828 | +€5,808 | +13.2% |
| Cash at bank and in hand | 54/58 | €54,628 | €64,281 | +€9,653 | +17.7% |
| Deferred charges and accrued income | 490/1 | €842 | €861 | +€19 | +2.3% |
| Total equity and liabilities | 10/49 | €312,452 | €322,073 | +€9,620 | +3.1% |
| Equity | 10/15 | €161,247 | €177,735 | +€16,488 | +10.2% |
| Contributions | 10/11 | €31,773 | €31,773 | = | 0.0% |
| Reserves | 13 | €147,774 | €147,774 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,251 | - | -€19,251 | |
| Reserves not available under the articles | 1311 | €19,251 | - | -€19,251 | |
| Distributable reserves | 133 | €128,522 | €147,774 | +€19,251 | +15.0% |
| Profit (loss) carried forward | 14 | -€18,299 | -€1,812 | +€16,488 | +90.1% |
| Amounts payable | 17/49 | €151,205 | €144,338 | -€6,867 | -4.5% |
| Amounts payable after more than one year | 17 | €92,914 | €79,275 | -€13,639 | -14.7% |
| Financial debts | 170/4 | €92,914 | €79,275 | -€13,639 | -14.7% |
| Amounts payable within one year | 42/48 | €56,877 | €63,500 | +€6,622 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €13,411 | €13,639 | +€228 | +1.7% |
| Trade debts | 44 | €580 | €955 | +€375 | +64.7% |
| Suppliers | 440/4 | €580 | €955 | +€375 | +64.7% |
| Taxes, remuneration and social security | 45 | €9,751 | €11,051 | +€1,300 | +13.3% |
| Taxes | 450/3 | €9,751 | €11,051 | +€1,300 | +13.3% |
| Other amounts payable | 47/48 | €33,135 | €37,855 | +€4,719 | +14.2% |
| Accrued charges and deferred income | 492/3 | €1,414 | €1,563 | +€149 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,950 | €29,061 | +€1,111 | +4.0% |
| Other operating charges | 640/8 | €3,331 | €2,262 | -€1,069 | -32.1% |
| Gross operating margin | 9900 | €15,254 | €49,815 | +€34,561 | +226.6% |
| Operating profit (loss) | 9901 | -€16,028 | €18,492 | +€34,519 | |
| Financial income | 75/76B | €221 | €340 | +€120 | +54.3% |
| Recurring financial income | 75 | €221 | €340 | +€120 | +54.3% |
| Financial charges | 65/66B | €2,179 | €2,045 | -€134 | -6.1% |
| Recurring financial charges | 65 | €2,179 | €2,045 | -€134 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,985 | €16,787 | +€34,773 | |
| Income taxes | 67/77 | €314 | €300 | -€14 | -4.6% |
| Profit (loss) for the period | 9904 | -€18,299 | €16,488 | +€34,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,299 | €16,488 | +€34,787 |
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 9 October 2026 via checked.be.