FLUXIUS: 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.
FLUXIUS
Largest movements
- Cash -€22,794
down €22,794 (-72.2%), from €31,589 to €8,795
mainly Other debts (-€46,304) and Accrued charges and deferred income (-€11,609)
- Receivables within one year -€18,338
down €18,338 (-73.1%), from €25,090 to €6,751
of which Trade receivables: -€18,157
- Tangible fixed assets -€17,781
down €17,781 (-5.5%), from €324,710 to €306,928
of which Land and buildings: -€14,750
- Other debts -€46,304
down €46,304 (-41.5%), from €111,523 to €65,219
- Accrued charges and deferred income -€11,609
down €11,609 (-100.0%), from €11,609 to €0
- Debts after one year -€8,197
down €8,197 (-8.3%), from €98,624 to €90,427
- Advances received +€7,539
new in 2025: €7,539
- Gross operating margin -€55,108
down €55,108 (-68.9%), from €80,015 to €24,907
- Taxes -€12,071
down €12,071 (-94.9%), from €12,720 to €648
- Financial charges -€9,186
down €9,186 (-81.1%), from €11,327 to €2,141
- Depreciation -€8,110
down €8,110 (-29.3%), from €27,711 to €19,601
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 | €383,143 | €323,277 | -€59,866 | -15.6% |
| Fixed assets | 21/28 | €324,710 | €306,928 | -€17,781 | -5.5% |
| Tangible fixed assets | 22/27 | €324,710 | €306,928 | -€17,781 | -5.5% |
| Land and buildings | 22 | €250,618 | €235,868 | -€14,750 | -5.9% |
| Plant, machinery and equipment | 23 | €48,197 | €50,017 | +€1,820 | +3.8% |
| Furniture and vehicles | 24 | €2,404 | €920 | -€1,483 | -61.7% |
| Other tangible fixed assets | 26 | €23,491 | €20,123 | -€3,368 | -14.3% |
| Current assets | 29/58 | €58,433 | €16,348 | -€42,085 | -72.0% |
| Amounts receivable within one year | 40/41 | €25,090 | €6,751 | -€18,338 | -73.1% |
| Trade receivables | 40 | €24,908 | €6,751 | -€18,157 | -72.9% |
| Other amounts receivable | 41 | €182 | €0 | -€182 | -100.0% |
| Cash at bank and in hand | 54/58 | €31,589 | €8,795 | -€22,794 | -72.2% |
| Deferred charges and accrued income | 490/1 | €1,755 | €802 | -€953 | -54.3% |
| Total equity and liabilities | 10/49 | €383,143 | €323,277 | -€59,866 | -15.6% |
| Equity | 10/15 | €149,946 | €150,471 | +€525 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,346 | €131,871 | +€525 | +0.4% |
| Distributable reserves | 133 | €131,346 | €131,871 | +€525 | +0.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €233,197 | €172,805 | -€60,391 | -25.9% |
| Amounts payable after more than one year | 17 | €98,624 | €90,427 | -€8,197 | -8.3% |
| Financial debts | 170/4 | €98,624 | €90,427 | -€8,197 | -8.3% |
| Amounts payable within one year | 42/48 | €122,963 | €82,378 | -€40,585 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €8,054 | €8,197 | +€143 | +1.8% |
| Trade debts | 44 | €1,593 | €78 | -€1,515 | -95.1% |
| Suppliers | 440/4 | €1,593 | €78 | -€1,515 | -95.1% |
| Advances received on contracts in progress | 46 | - | €7,539 | +€7,539 | |
| Taxes, remuneration and social security | 45 | €1,793 | €1,345 | -€448 | -25.0% |
| Taxes | 450/3 | €1,793 | €1,345 | -€448 | -25.0% |
| Other amounts payable | 47/48 | €111,523 | €65,219 | -€46,304 | -41.5% |
| Accrued charges and deferred income | 492/3 | €11,609 | €0 | -€11,609 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,711 | €19,601 | -€8,110 | -29.3% |
| Other operating charges | 640/8 | €1,985 | €2,048 | +€63 | +3.2% |
| Gross operating margin | 9900 | €80,015 | €24,907 | -€55,108 | -68.9% |
| Operating profit (loss) | 9901 | €50,318 | €3,257 | -€47,061 | -93.5% |
| Financial income | 75/76B | €169 | €57 | -€112 | -66.1% |
| Recurring financial income | 75 | €169 | €57 | -€112 | -66.1% |
| Financial charges | 65/66B | €11,327 | €2,141 | -€9,186 | -81.1% |
| Recurring financial charges | 65 | €11,327 | €2,141 | -€9,186 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €39,160 | €1,173 | -€37,987 | -97.0% |
| Income taxes | 67/77 | €12,720 | €648 | -€12,071 | -94.9% |
| Profit (loss) for the period | 9904 | €26,440 | €525 | -€25,915 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,440 | €525 | -€25,915 | -98.0% |
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 9 October 2026 via checked.be.