Fluo Toz.: what changed
Two financial 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.
Fluo Toz.
Largest movements
- Cash -€35,868
down €35,868 (-85.9%), from €41,749 to €5,881
mainly Net result for the year (-€24,650) and Receivables within one year (-€17,946)
- Receivables within one year +€17,946
up €17,946 (+882%), from €2,034 to €19,980
of which Trade receivables: +€19,980
- Deferred charges and accrued income +€7,696
up €7,696 (+661%), from €1,164 to €8,860
- Tangible fixed assets -€2,177
down €2,177 (-100%), from €2,177 to €0
- Profit (loss) carried forward -€24,650
down €24,650, from €0 to -€24,650
- Reserves -€16,844
down €16,844 (-100%), from €16,844 to €0
- Advances received +€13,050
new in 2025: €13,050
- Other debts +€10,176
up €10,176 (+39.4%), from €25,822 to €35,998
- Trade debts +€6,518
up €6,518 (+1,138%), from €573 to €7,090
- Gross operating margin -€50,241
down €50,241, from €31,289 to -€18,951
- Taxes -€5,765
down €5,765 (-72.4%), from €7,966 to €2,201
- Other operating charges +€730
up €730 (+155%), from €471 to €1,202
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.
Derived cash bridge
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 | €47,124 | €34,721 | -€12,404 | -26.3% |
| Fixed assets | 21/28 | €2,177 | €0 | -€2,177 | -100% |
| Tangible fixed assets | 22/27 | €2,177 | €0 | -€2,177 | -100% |
| Plant, machinery and equipment | 23 | €2,177 | €0 | -€2,177 | -100% |
| Current assets | 29/58 | €44,948 | €34,721 | -€10,227 | -22.8% |
| Amounts receivable within one year | 40/41 | €2,034 | €19,980 | +€17,946 | +882% |
| Trade receivables | 40 | €0 | €19,980 | +€19,980 | |
| Other amounts receivable | 41 | €2,034 | €0 | -€2,034 | -100% |
| Cash at bank and in hand | 54/58 | €41,749 | €5,881 | -€35,868 | -85.9% |
| Deferred charges and accrued income | 490/1 | €1,164 | €8,860 | +€7,696 | +661% |
| Total equity and liabilities | 10/49 | €47,124 | €34,721 | -€12,404 | -26.3% |
| Equity | 10/15 | €18,844 | -€22,650 | -€41,495 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,844 | €0 | -€16,844 | -100% |
| Distributable reserves | 133 | €16,844 | €0 | -€16,844 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€24,650 | -€24,650 | |
| Amounts payable | 17/49 | €28,280 | €57,371 | +€29,091 | +103% |
| Amounts payable within one year | 42/48 | €28,280 | €57,371 | +€29,091 | +103% |
| Trade debts | 44 | €573 | €7,090 | +€6,518 | +1,138% |
| Suppliers | 440/4 | €573 | €7,090 | +€6,518 | +1,138% |
| Advances received on contracts in progress | 46 | - | €13,050 | +€13,050 | |
| Taxes, remuneration and social security | 45 | €1,885 | €1,233 | -€653 | -34.6% |
| Taxes | 450/3 | €1,885 | €1,233 | -€653 | -34.6% |
| Other amounts payable | 47/48 | €25,822 | €35,998 | +€10,176 | +39.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €0 | -€158 | -100% |
| Other operating charges | 640/8 | €471 | €1,202 | +€730 | +155% |
| Non-recurring operating charges | 66A | - | €2,177 | +€2,177 | |
| Gross operating margin | 9900 | €31,289 | -€18,951 | -€50,241 | |
| Operating profit (loss) | 9901 | €30,660 | -€22,330 | -€52,989 | |
| Financial income | 75/76B | €1 | €1 | +€1 | +104% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +104% |
| Financial charges | 65/66B | €86 | €121 | +€35 | +40.2% |
| Recurring financial charges | 65 | €86 | €121 | +€35 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €30,574 | -€22,449 | -€53,023 | |
| Income taxes | 67/77 | €7,966 | €2,201 | -€5,765 | -72.4% |
| Profit (loss) for the period | 9904 | €22,609 | -€24,650 | -€47,259 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,609 | -€24,650 | -€47,259 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.