FLUPKE: 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.
FLUPKE
Largest movements
- Receivables after one year -€7,500
down €7,500 (-25.9%), from €29,000 to €21,500
- Receivables within one year -€5,498
down €5,498 (-69.8%), from €7,882 to €2,384
of which Trade receivables: -€5,466
- Cash -€5,052
down €5,052 (-29.5%), from €17,144 to €12,092
mainly Net result for the year (-€15,297) and Trade debts (-€2,763)
- Profit (loss) carried forward -€15,297
down €15,297 (-19.2%), from -€79,637 to -€94,934
- Trade debts -€2,763
down €2,763 (-9.9%), from €27,778 to €25,015
- Gross operating margin +€7,578
up €7,578 (+34.6%), from -€21,882 to -€14,304
- Depreciation -€528
down €528 (-62.7%), from €841 to €313
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 | €54,339 | €35,975 | -€18,363 | -33.8% |
| Fixed assets | 21/28 | €313 | - | -€313 | |
| Tangible fixed assets | 22/27 | €313 | - | -€313 | |
| Furniture and vehicles | 24 | €313 | - | -€313 | |
| Current assets | 29/58 | €54,026 | €35,975 | -€18,050 | -33.4% |
| Amounts receivable after more than one year | 29 | €29,000 | €21,500 | -€7,500 | -25.9% |
| Other amounts receivable | 291 | €29,000 | €21,500 | -€7,500 | -25.9% |
| Amounts receivable within one year | 40/41 | €7,882 | €2,384 | -€5,498 | -69.8% |
| Trade receivables | 40 | €7,786 | €2,320 | -€5,466 | -70.2% |
| Other amounts receivable | 41 | €96 | €64 | -€32 | -33.6% |
| Cash at bank and in hand | 54/58 | €17,144 | €12,092 | -€5,052 | -29.5% |
| Total equity and liabilities | 10/49 | €54,339 | €35,975 | -€18,363 | -33.8% |
| Equity | 10/15 | €25,623 | €10,326 | -€15,297 | -59.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €92,860 | €92,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,000 | €91,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,637 | -€94,934 | -€15,297 | -19.2% |
| Amounts payable | 17/49 | €28,716 | €25,650 | -€3,066 | -10.7% |
| Amounts payable within one year | 42/48 | €28,716 | €25,650 | -€3,066 | -10.7% |
| Trade debts | 44 | €27,778 | €25,015 | -€2,763 | -9.9% |
| Suppliers | 440/4 | €27,778 | €25,015 | -€2,763 | -9.9% |
| Taxes, remuneration and social security | 45 | €99 | - | -€99 | |
| Taxes | 450/3 | €99 | - | -€99 | |
| Other amounts payable | 47/48 | €839 | €635 | -€205 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €841 | €313 | -€528 | -62.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€21,882 | -€14,304 | +€7,578 | +34.6% |
| Operating profit (loss) | 9901 | -€23,110 | -€15,017 | +€8,093 | +35.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €244 | €281 | +€36 | +14.9% |
| Recurring financial charges | 65 | €244 | €281 | +€36 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,353 | -€15,297 | +€8,055 | +34.5% |
| Profit (loss) for the period | 9904 | -€23,353 | -€15,297 | +€8,055 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,353 | -€15,297 | +€8,055 | +34.5% |
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.