FLUIDE: 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.
FLUIDE
Largest movements
- Receivables after one year -€9,979
down €9,979 (-62.5%), from €15,979 to €6,000
of which Trade receivables: -€15,979
- Receivables within one year +€7,657
up €7,657 (+54.2%), from €14,123 to €21,780
of which Trade receivables: +€5,541
- Tangible fixed assets -€7,212
down €7,212 (-17.0%), from €42,306 to €35,093
of which Furniture and vehicles: -€10,536
- Cash +€3,157
up €3,157 (+73.2%), from €4,313 to €7,470
mainly Depreciation (+€12,353) and Receivables after one year (+€9,979)
- Deferred charges and accrued income +€2,152
up €2,152 (+80.2%), from €2,682 to €4,834
- Debts after one year -€8,013
down €8,013 (-32.6%), from €24,578 to €16,565
- Other debts +€3,188
new in 2025: €3,188
- Reserves -€3,133
down €3,133 (-15.5%), from €20,261 to €17,127
- Short-term financial debts +€2,769
new in 2025: €2,769
- Tax, wage and social debts +€2,716
up €2,716 (+25.1%), from €10,826 to €13,542
- Gross operating margin -€3,318
down €3,318 (-16.5%), from €20,071 to €16,753
- Taxes +€2,165
up €2,165 (+545.2%), from €397 to €2,562
- Depreciation -€1,422
down €1,422 (-10.3%), from €13,775 to €12,353
- Staff costs -€1,284
no longer reported in 2025 (was €1,284)
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 | €79,991 | €75,765 | -€4,226 | -5.3% |
| Fixed assets | 21/28 | €42,894 | €35,681 | -€7,212 | -16.8% |
| Tangible fixed assets | 22/27 | €42,306 | €35,093 | -€7,212 | -17.0% |
| Plant, machinery and equipment | 23 | €522 | €3,845 | +€3,323 | +637.2% |
| Furniture and vehicles | 24 | €41,784 | €31,248 | -€10,536 | -25.2% |
| Financial fixed assets | 28 | €588 | €588 | = | 0.0% |
| Current assets | 29/58 | €37,097 | €40,083 | +€2,986 | +8.0% |
| Amounts receivable after more than one year | 29 | €15,979 | €6,000 | -€9,979 | -62.5% |
| Trade receivables | 290 | €15,979 | - | -€15,979 | |
| Other amounts receivable | 291 | - | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €14,123 | €21,780 | +€7,657 | +54.2% |
| Trade receivables | 40 | €13,520 | €19,061 | +€5,541 | +41.0% |
| Other amounts receivable | 41 | €603 | €2,719 | +€2,116 | +350.9% |
| Cash at bank and in hand | 54/58 | €4,313 | €7,470 | +€3,157 | +73.2% |
| Deferred charges and accrued income | 490/1 | €2,682 | €4,834 | +€2,152 | +80.2% |
| Total equity and liabilities | 10/49 | €79,991 | €75,765 | -€4,226 | -5.3% |
| Equity | 10/15 | €27,506 | €22,621 | -€4,885 | -17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,261 | €17,127 | -€3,133 | -15.5% |
| Distributable reserves | 133 | €20,261 | €17,127 | -€3,133 | -15.5% |
| Profit (loss) carried forward | 14 | €1,046 | -€706 | -€1,752 | |
| Amounts payable | 17/49 | €52,485 | €53,143 | +€659 | +1.3% |
| Amounts payable after more than one year | 17 | €24,578 | €16,565 | -€8,013 | -32.6% |
| Financial debts | 170/4 | €24,578 | €16,565 | -€8,013 | -32.6% |
| Amounts payable within one year | 42/48 | €27,907 | €36,578 | +€8,672 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €7,610 | €8,013 | +€403 | +5.3% |
| Financial debts | 43 | - | €2,769 | +€2,769 | |
| Credit institutions | 430/8 | - | €2,769 | +€2,769 | |
| Trade debts | 44 | €9,471 | €9,066 | -€405 | -4.3% |
| Suppliers | 440/4 | €9,471 | €9,066 | -€405 | -4.3% |
| Taxes, remuneration and social security | 45 | €10,826 | €13,542 | +€2,716 | +25.1% |
| Taxes | 450/3 | €10,826 | €13,542 | +€2,716 | +25.1% |
| Other amounts payable | 47/48 | - | €3,188 | +€3,188 | |
| Remuneration, social security and pensions | 62 | €1,284 | - | -€1,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,775 | €12,353 | -€1,422 | -10.3% |
| Other operating charges | 640/8 | €631 | €711 | +€81 | +12.8% |
| Non-recurring operating charges | 66A | €336 | €401 | +€66 | +19.5% |
| Gross operating margin | 9900 | €20,071 | €16,753 | -€3,318 | -16.5% |
| Operating profit (loss) | 9901 | €4,046 | €3,288 | -€758 | -18.7% |
| Financial income | 75/76B | €42 | €18 | -€24 | -57.1% |
| Recurring financial income | 75 | €42 | €18 | -€24 | -57.1% |
| Financial charges | 65/66B | €2,645 | €2,496 | -€149 | -5.6% |
| Recurring financial charges | 65 | €2,645 | €2,496 | -€149 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €1,443 | €810 | -€632 | -43.8% |
| Income taxes | 67/77 | €397 | €2,562 | +€2,165 | +545.2% |
| Profit (loss) for the period | 9904 | €1,046 | -€1,752 | -€2,797 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,046 | -€1,752 | -€2,797 |
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 4 October 2026 via checked.be.