FLUVIUS: 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.
What changed
FLUVIUS
NACE 35.140, Electricity, gas, steam and air conditioning supply
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€0
2023 · €0
Equity
€26,642
2023 · €26,642
Cash
€448
2023 · €452-€5
Balance sheet total
€30.3m
2023 · €29.2m+€1.1m
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+4.7%), from €25.3m to €26.5m
of which Other amounts receivable: +€16.2m
Equity and liabilities
- Tax, wage and social debts +€1.3m
up €1.3m (+5.1%), from €26.0m to €27.4m
of which Remuneration and social security: +€1.9m
- Trade debts -€395,113
down €395,113 (-29.9%), from €1.3m to €925,530
- Other debts +€306,139
up €306,139 (+18.3%), from €1.7m to €2.0m
Income statement
- Staff costs -€5.5m
down €5.5m (-5.1%), from €107.1m to €101.6m
- Turnover -€4.7m
down €4.7m (-4.4%), from €106.8m to €102.1m
From the 2023 result to the 2024 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.
Result 2023
€0
Turnover
-€4.7m
Other operating income
-€829,713
Services and other goods
-€668
Staff costs
+€5.5m
Other operating charges
-€501
Financial income
-€22,976
Financial charges
-€3,655
Taxes
+€97,829
Result 2024
€0
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€5
Investment
€0
Financing
€0
Cash 2023
€452
From operations (derived)
-€5
Receivables within one year
-€1.2m
Deferred charges and accrued income
+€74,747
Trade debts
-€395,113
Tax, wage and social debts
+€1.3m
Other debts
+€306,139
Accrued charges and deferred income
-€126,174
Cash 2024
€448
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,192,505 | €30,297,051 | +€1.1m | +3.8% |
| Fixed assets | 21/28 | €491,180 | €491,180 | = | 0.0% |
| Tangible fixed assets | 22/27 | €235,499 | €235,499 | = | 0.0% |
| Land and buildings | 22 | €235,499 | €235,499 | = | 0.0% |
| Financial fixed assets | 28 | €255,681 | €255,681 | = | 0.0% |
| Other financial fixed assets | 284/8 | €255,681 | €255,681 | = | 0.0% |
| Shares | 284 | €255,681 | €255,681 | = | 0.0% |
| Current assets | 29/58 | €28,701,325 | €29,805,871 | +€1.1m | +3.8% |
| Amounts receivable within one year | 40/41 | €25,322,633 | €26,501,931 | +€1.2m | +4.7% |
| Trade receivables | 40 | €15,390,154 | €398,233 | -€15.0m | -97.4% |
| Other amounts receivable | 41 | €9,932,480 | €26,103,698 | +€16.2m | +163% |
| Cash at bank and in hand | 54/58 | €452 | €448 | -€5 | -1.0% |
| Deferred charges and accrued income | 490/1 | €3,378,240 | €3,303,493 | -€74,747 | -2.2% |
| Total equity and liabilities | 10/49 | €29,192,505 | €30,297,051 | +€1.1m | +3.8% |
| Equity | 10/15 | €26,642 | €26,642 | = | 0.0% |
| Contributions | 10/11 | €24,393 | €24,393 | = | 0.0% |
| Reserves | 13 | €2,248 | €2,248 | = | 0.0% |
| Distributable reserves | 133 | €2,248 | €2,248 | = | 0.0% |
| Amounts payable | 17/49 | €29,165,864 | €30,270,409 | +€1.1m | +3.8% |
| Amounts payable within one year | 42/48 | €29,039,689 | €30,270,409 | +€1.2m | +4.2% |
| Trade debts | 44 | €1,320,644 | €925,530 | -€395,113 | -29.9% |
| Suppliers | 440/4 | €1,320,644 | €925,530 | -€395,113 | -29.9% |
| Taxes, remuneration and social security | 45 | €26,041,624 | €27,361,318 | +€1.3m | +5.1% |
| Taxes | 450/3 | €6,039,005 | €5,478,962 | -€560,043 | -9.3% |
| Remuneration and social security | 454/9 | €20,002,619 | €21,882,356 | +€1.9m | +9.4% |
| Other amounts payable | 47/48 | €1,677,422 | €1,983,561 | +€306,139 | +18.3% |
| Accrued charges and deferred income | 492/3 | €126,174 | - | -€126,174 | |
| Operating income | 70/76A | €131,961,979 | €126,440,657 | -€5.5m | -4.2% |
| Turnover | 70 | €106,752,896 | €102,061,287 | -€4.7m | -4.4% |
| Other operating income | 74 | €2,379,676 | €1,549,962 | -€829,713 | -34.9% |
| Non-recurring operating income | 76A | €22,829,407 | €22,829,407 | -€0 | 0.0% |
| Operating charges | 60/66A | €130,804,053 | €125,353,929 | -€5.5m | -4.2% |
| Services and other goods | 61 | €873,718 | €874,386 | +€668 | +0.1% |
| Remuneration, social security and pensions | 62 | €107,097,946 | €101,646,653 | -€5.5m | -5.1% |
| Other operating charges | 640/8 | €2,982 | €3,483 | +€501 | +16.8% |
| Non-recurring operating charges | 66A | €22,829,407 | €22,829,407 | = | 0.0% |
| Operating profit (loss) | 9901 | €1,157,926 | €1,086,728 | -€71,198 | -6.1% |
| Financial income | 75/76B | €201,129 | €178,152 | -€22,976 | -11.4% |
| Recurring financial income | 75 | €201,129 | €178,152 | -€22,976 | -11.4% |
| Income from financial fixed assets | 750 | €7,540 | €8,294 | +€754 | +10.0% |
| Income from current assets | 751 | €193,589 | €169,858 | -€23,730 | -12.3% |
| Financial charges | 65/66B | €31,147 | €34,802 | +€3,655 | +11.7% |
| Recurring financial charges | 65 | €31,147 | €34,802 | +€3,655 | +11.7% |
| Debt charges | 650 | €30,651 | €33,824 | +€3,173 | +10.4% |
| Other financial charges | 652/9 | €496 | €978 | +€482 | +97.2% |
| Profit (loss) for the period before taxes | 9903 | €1,327,907 | €1,230,078 | -€97,829 | -7.4% |
| Income taxes | 67/77 | €1,327,907 | €1,230,078 | -€97,829 | -7.4% |
| Taxes | 670/3 | €1,354,784 | €1,230,078 | -€124,706 | -9.2% |
| Tax adjustments and reversals of tax provisions | 77 | €26,877 | - | -€26,877 | |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.