FLUPTJE: 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.
FLUPTJE
Largest movements
- Cash +€42,607
up €42,607 (+543%), from €7,851 to €50,459
mainly Net result for the year (+€69,649) and Depreciation (+€17,695)
- Receivables within one year +€23,587
up €23,587 (+29.9%), from €78,891 to €102,478
of which Other amounts receivable: +€17,589
- Reserves +€69,649
up €69,649 (+76.1%), from €91,510 to €161,159
- Debts after one year -€23,957
down €23,957 (-55.2%), from €43,413 to €19,455
- Tax, wage and social debts +€13,076
up €13,076 (+99.2%), from €13,188 to €26,264
of which Taxes: +€15,576
- Current portion of long-term debt +€12,251
new in 2025: €12,251
- Trade debts -€6,281
down €6,281 (-89.4%), from €7,030 to €748
- Gross operating margin -€36,760
down €36,760 (-24.9%), from €147,503 to €110,743
- Depreciation -€8,872
down €8,872 (-33.4%), from €26,566 to €17,695
- Financial charges -€2,774
down €2,774 (-59.2%), from €4,686 to €1,911
- Financial income +€2,521
up €2,521 (+82.2%), from €3,068 to €5,588
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 | €162,737 | €227,077 | +€64,340 | +39.5% |
| Fixed assets | 21/28 | €66,857 | €67,562 | +€705 | +1.1% |
| Intangible fixed assets | 21 | €8,254 | €7,254 | -€1,000 | -12.1% |
| Tangible fixed assets | 22/27 | €58,603 | €60,308 | +€1,705 | +2.9% |
| Plant, machinery and equipment | 23 | €39,748 | €29,281 | -€10,467 | -26.3% |
| Furniture and vehicles | 24 | €9,762 | €22,895 | +€13,132 | +135% |
| Other tangible fixed assets | 26 | €9,092 | €8,132 | -€960 | -10.6% |
| Current assets | 29/58 | €95,880 | €159,515 | +€63,635 | +66.4% |
| Stocks and contracts in progress | 3 | €5,540 | €4,250 | -€1,290 | -23.3% |
| Stocks | 30/36 | €5,540 | €4,250 | -€1,290 | -23.3% |
| Amounts receivable within one year | 40/41 | €78,891 | €102,478 | +€23,587 | +29.9% |
| Trade receivables | 40 | €18,580 | €24,578 | +€5,998 | +32.3% |
| Other amounts receivable | 41 | €60,311 | €77,900 | +€17,589 | +29.2% |
| Cash at bank and in hand | 54/58 | €7,851 | €50,459 | +€42,607 | +543% |
| Deferred charges and accrued income | 490/1 | €3,598 | €2,328 | -€1,270 | -35.3% |
| Total equity and liabilities | 10/49 | €162,737 | €227,077 | +€64,340 | +39.5% |
| Equity | 10/15 | €96,510 | €166,159 | +€69,649 | +72.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €91,510 | €161,159 | +€69,649 | +76.1% |
| Distributable reserves | 133 | €91,510 | €161,159 | +€69,649 | +76.1% |
| Amounts payable | 17/49 | €66,227 | €60,918 | -€5,309 | -8.0% |
| Amounts payable after more than one year | 17 | €43,413 | €19,455 | -€23,957 | -55.2% |
| Financial debts | 170/4 | €43,413 | €19,455 | -€23,957 | -55.2% |
| Amounts payable within one year | 42/48 | €20,218 | €39,264 | +€19,046 | +94.2% |
| Current portion of amounts payable after more than one year | 42 | - | €12,251 | +€12,251 | |
| Trade debts | 44 | €7,030 | €748 | -€6,281 | -89.4% |
| Suppliers | 440/4 | €7,030 | €748 | -€6,281 | -89.4% |
| Taxes, remuneration and social security | 45 | €13,188 | €26,264 | +€13,076 | +99.2% |
| Taxes | 450/3 | €10,688 | €26,264 | +€15,576 | +146% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Accrued charges and deferred income | 492/3 | €2,596 | €2,198 | -€398 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,566 | €17,695 | -€8,872 | -33.4% |
| Other operating charges | 640/8 | €3,094 | €2,615 | -€479 | -15.5% |
| Gross operating margin | 9900 | €147,503 | €110,743 | -€36,760 | -24.9% |
| Operating profit (loss) | 9901 | €117,843 | €90,434 | -€27,409 | -23.3% |
| Financial income | 75/76B | €3,068 | €5,588 | +€2,521 | +82.2% |
| Recurring financial income | 75 | €3,068 | €5,588 | +€2,521 | +82.2% |
| Financial charges | 65/66B | €4,686 | €1,911 | -€2,774 | -59.2% |
| Recurring financial charges | 65 | €4,686 | €1,911 | -€2,774 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €116,225 | €94,111 | -€22,114 | -19.0% |
| Income taxes | 67/77 | €24,715 | €24,462 | -€253 | -1.0% |
| Profit (loss) for the period | 9904 | €91,510 | €69,649 | -€21,861 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,510 | €69,649 | -€21,861 | -23.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.