FLUISTERINGEN: 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.
FLUISTERINGEN
Largest movements
- Tangible fixed assets +€9,191
up €9,191 (+10.9%), from €84,148 to €93,339
of which Land and buildings: +€8,827
- Receivables within one year -€6,474
down €6,474 (-92.1%), from €7,032 to €559
of which Other amounts receivable: -€3,751
- Cash +€1,357
up €1,357 (+203.9%), from €665 to €2,022
mainly Debts after one year (+€14,236) and Depreciation (+€8,211)
- Deferred charges and accrued income -€974
down €974 (-61.6%), from €1,581 to €607
- Profit (loss) carried forward -€17,154
down €17,154 (-3.8%), from -€449,636 to -€466,789
- Debts after one year +€14,236
up €14,236 (+7.0%), from €202,882 to €217,118
- Trade debts +€6,828
up €6,828 (+362.4%), from €1,884 to €8,712
- Depreciation -€1,134
down €1,134 (-12.1%), from €9,344 to €8,211
- Gross operating margin -€957
down €957 (-21.9%), from -€4,360 to -€5,316
- Financial income -€355
down €355 (-100.0%), from €355 to €0
- Other operating charges +€256
up €256 (+8.5%), from €3,018 to €3,274
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 | €93,426 | €96,527 | +€3,101 | +3.3% |
| Fixed assets | 21/28 | €84,148 | €93,339 | +€9,191 | +10.9% |
| Tangible fixed assets | 22/27 | €84,148 | €93,339 | +€9,191 | +10.9% |
| Land and buildings | 22 | €81,800 | €90,627 | +€8,827 | +10.8% |
| Plant, machinery and equipment | 23 | €2,347 | €2,712 | +€364 | +15.5% |
| Current assets | 29/58 | €9,278 | €3,188 | -€6,091 | -65.6% |
| Amounts receivable within one year | 40/41 | €7,032 | €559 | -€6,474 | -92.1% |
| Trade receivables | 40 | €2,723 | €0 | -€2,723 | -100.0% |
| Other amounts receivable | 41 | €4,310 | €559 | -€3,751 | -87.0% |
| Cash at bank and in hand | 54/58 | €665 | €2,022 | +€1,357 | +203.9% |
| Deferred charges and accrued income | 490/1 | €1,581 | €607 | -€974 | -61.6% |
| Total equity and liabilities | 10/49 | €93,426 | €96,527 | +€3,101 | +3.3% |
| Equity | 10/15 | -€112,412 | -€129,565 | -€17,154 | -15.3% |
| Contributions | 10/11 | €335,000 | €335,000 | = | 0.0% |
| Reserves | 13 | €2,224 | €2,224 | = | 0.0% |
| Distributable reserves | 133 | €2,224 | €2,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€449,636 | -€466,789 | -€17,154 | -3.8% |
| Amounts payable | 17/49 | €205,838 | €226,092 | +€20,254 | +9.8% |
| Amounts payable after more than one year | 17 | €202,882 | €217,118 | +€14,236 | +7.0% |
| Other amounts payable | 178/9 | €202,882 | €217,118 | +€14,236 | +7.0% |
| Amounts payable within one year | 42/48 | €2,956 | €8,974 | +€6,018 | +203.6% |
| Trade debts | 44 | €1,884 | €8,712 | +€6,828 | +362.4% |
| Suppliers | 440/4 | €1,884 | €8,712 | +€6,828 | +362.4% |
| Taxes, remuneration and social security | 45 | €1,072 | €262 | -€810 | -75.5% |
| Taxes | 450/3 | €1,072 | €262 | -€810 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,344 | €8,211 | -€1,134 | -12.1% |
| Other operating charges | 640/8 | €3,018 | €3,274 | +€256 | +8.5% |
| Gross operating margin | 9900 | -€4,360 | -€5,316 | -€957 | -21.9% |
| Operating profit (loss) | 9901 | -€16,722 | -€16,801 | -€79 | -0.5% |
| Financial income | 75/76B | €355 | €0 | -€355 | -100.0% |
| Recurring financial income | 75 | €355 | €0 | -€355 | -100.0% |
| Financial charges | 65/66B | €95 | €112 | +€17 | +17.6% |
| Recurring financial charges | 65 | €95 | €112 | +€17 | +17.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€16,462 | -€16,913 | -€451 | -2.7% |
| Income taxes | 67/77 | €262 | €241 | -€22 | -8.3% |
| Profit (loss) for the period | 9904 | -€16,724 | -€17,154 | -€429 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,724 | -€17,154 | -€429 | -2.6% |
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 3 October 2026 via checked.be.