FLUIDSYSTEME: 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.
FLUIDSYSTEME
Largest movements
- Deferred charges and accrued income -€37,053
down €37,053 (-91.5%), from €40,493 to €3,440
- Receivables within one year +€29,605
up €29,605 (+404.7%), from €7,316 to €36,921
of which Trade receivables: +€26,067
- Cash +€21,728
up €21,728 (+123.8%), from €17,553 to €39,281
mainly Deferred charges and accrued income (+€37,053) and Net result for the year (+€6,992)
- Tangible fixed assets -€2,926
down €2,926 (-30.7%), from €9,515 to €6,589
of which Furniture and vehicles: -€2,601
- Reserves +€6,992
up €6,992 (+17.3%), from €40,431 to €47,424
- Trade debts +€4,765
up €4,765 (+71.9%), from €6,626 to €11,391
- Debts after one year -€3,774
down €3,774 (-100.0%), from €3,774 to €0
- Tax, wage and social debts +€2,266
up €2,266 (+67.1%), from €3,378 to €5,645
of which Remuneration and social security: +€1,811
- Other debts +€1,330
up €1,330 (+122.5%), from €1,085 to €2,415
- Financial charges +€13,422
up €13,422 (+54.8%), from €24,511 to €37,933
- Gross operating margin +€7,851
up €7,851 (+16.8%), from €46,744 to €54,594
- Taxes -€1,779
down €1,779 (-35.3%), from €5,036 to €3,256
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 | €74,877 | €86,231 | +€11,354 | +15.2% |
| Fixed assets | 21/28 | €9,515 | €6,589 | -€2,926 | -30.7% |
| Tangible fixed assets | 22/27 | €9,515 | €6,589 | -€2,926 | -30.7% |
| Plant, machinery and equipment | 23 | €948 | €624 | -€325 | -34.2% |
| Furniture and vehicles | 24 | €8,566 | €5,966 | -€2,601 | -30.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €65,362 | €79,642 | +€14,280 | +21.8% |
| Amounts receivable within one year | 40/41 | €7,316 | €36,921 | +€29,605 | +404.7% |
| Trade receivables | 40 | €2,728 | €28,795 | +€26,067 | +955.6% |
| Other amounts receivable | 41 | €4,588 | €8,125 | +€3,537 | +77.1% |
| Cash at bank and in hand | 54/58 | €17,553 | €39,281 | +€21,728 | +123.8% |
| Deferred charges and accrued income | 490/1 | €40,493 | €3,440 | -€37,053 | -91.5% |
| Total equity and liabilities | 10/49 | €74,877 | €86,231 | +€11,354 | +15.2% |
| Equity | 10/15 | €55,631 | €62,624 | +€6,992 | +12.6% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €40,431 | €47,424 | +€6,992 | +17.3% |
| Distributable reserves | 133 | €40,431 | €47,424 | +€6,992 | +17.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,246 | €23,607 | +€4,362 | +22.7% |
| Amounts payable after more than one year | 17 | €3,774 | €0 | -€3,774 | -100.0% |
| Financial debts | 170/4 | €3,774 | €0 | -€3,774 | -100.0% |
| Amounts payable within one year | 42/48 | €15,471 | €23,607 | +€8,136 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €4,085 | €4,157 | +€72 | +1.8% |
| Financial debts | 43 | €297 | €0 | -€297 | -100.0% |
| Credit institutions | 430/8 | €297 | €0 | -€297 | -100.0% |
| Trade debts | 44 | €6,626 | €11,391 | +€4,765 | +71.9% |
| Suppliers | 440/4 | €6,626 | €11,391 | +€4,765 | +71.9% |
| Taxes, remuneration and social security | 45 | €3,378 | €5,645 | +€2,266 | +67.1% |
| Taxes | 450/3 | €1,597 | €2,052 | +€456 | +28.5% |
| Remuneration and social security | 454/9 | €1,782 | €3,593 | +€1,811 | +101.6% |
| Other amounts payable | 47/48 | €1,085 | €2,415 | +€1,330 | +122.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,228 | €5,262 | +€34 | +0.6% |
| Other operating charges | 640/8 | €472 | €638 | +€166 | +35.1% |
| Non-recurring operating charges | 66A | - | €514 | +€514 | |
| Gross operating margin | 9900 | €46,744 | €54,594 | +€7,851 | +16.8% |
| Operating profit (loss) | 9901 | €41,044 | €48,181 | +€7,137 | +17.4% |
| Financial income | 75/76B | €2 | €1 | -€1 | -63.2% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -63.2% |
| Financial charges | 65/66B | €24,511 | €37,933 | +€13,422 | +54.8% |
| Recurring financial charges | 65 | €24,511 | €37,933 | +€13,422 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €16,535 | €10,248 | -€6,287 | -38.0% |
| Income taxes | 67/77 | €5,036 | €3,256 | -€1,779 | -35.3% |
| Profit (loss) for the period | 9904 | €11,500 | €6,992 | -€4,508 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,500 | €6,992 | -€4,508 | -39.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.