FORLAN 3: 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.
FORLAN 3
Largest movements
- Receivables within one year -€13,685
down €13,685 (-16.7%), from €82,114 to €68,429
of which Other amounts receivable: -€25,777
- Tangible fixed assets -€13,405
down €13,405 (-4.0%), from €334,236 to €320,830
of which Land and buildings: -€10,318
- Stocks and contracts +€6,189
up €6,189 (+39.7%), from €15,602 to €21,791
- Profit (loss) carried forward +€24,032
up €24,032 (+78.5%), from -€30,613 to -€6,581
- Debts after one year -€21,524
down €21,524 (-12.8%), from €168,604 to €147,080
- Trade debts -€20,026
down €20,026 (-52.7%), from €37,987 to €17,961
- Tax, wage and social debts -€4,694
down €4,694 (-58.3%), from €8,046 to €3,353
of which Remuneration and social security: -€3,595
- Gross operating margin +€26,025
up €26,025 (+87.7%), from €29,682 to €55,707
- Financial charges -€7,112
down €7,112 (-32.7%), from €21,747 to €14,636
- Depreciation -€2,817
down €2,817 (-10.6%), from €26,464 to €23,647
- Other operating charges +€643
up €643 (+28.8%), from €2,230 to €2,873
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 | €441,015 | €416,080 | -€24,936 | -5.7% |
| Fixed assets | 21/28 | €334,236 | €320,830 | -€13,405 | -4.0% |
| Tangible fixed assets | 22/27 | €334,236 | €320,830 | -€13,405 | -4.0% |
| Land and buildings | 22 | €270,480 | €260,163 | -€10,318 | -3.8% |
| Plant, machinery and equipment | 23 | €58,153 | €49,969 | -€8,183 | -14.1% |
| Furniture and vehicles | 24 | €5,602 | €10,698 | +€5,096 | +91.0% |
| Current assets | 29/58 | €106,780 | €95,250 | -€11,530 | -10.8% |
| Stocks and contracts in progress | 3 | €15,602 | €21,791 | +€6,189 | +39.7% |
| Stocks | 30/36 | €15,602 | €21,791 | +€6,189 | +39.7% |
| Amounts receivable within one year | 40/41 | €82,114 | €68,429 | -€13,685 | -16.7% |
| Trade receivables | 40 | €4,107 | €16,199 | +€12,092 | +294.4% |
| Other amounts receivable | 41 | €78,007 | €52,230 | -€25,777 | -33.0% |
| Cash at bank and in hand | 54/58 | €7,258 | €5,030 | -€2,229 | -30.7% |
| Deferred charges and accrued income | 490/1 | €1,806 | €0 | -€1,806 | -100.0% |
| Total equity and liabilities | 10/49 | €441,015 | €416,080 | -€24,936 | -5.7% |
| Equity | 10/15 | €70,951 | €91,531 | +€20,580 | +29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,964 | €79,511 | -€3,452 | -4.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €77,054 | €73,601 | -€3,452 | -4.5% |
| Distributable reserves | 133 | €4,050 | €4,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,613 | -€6,581 | +€24,032 | +78.5% |
| Provisions and deferred taxes | 16 | €32,366 | €30,916 | -€1,450 | -4.5% |
| Deferred taxes | 168 | €32,366 | €30,916 | -€1,450 | -4.5% |
| Amounts payable | 17/49 | €337,698 | €293,633 | -€44,065 | -13.0% |
| Amounts payable after more than one year | 17 | €168,604 | €147,080 | -€21,524 | -12.8% |
| Financial debts | 170/4 | €168,604 | €147,080 | -€21,524 | -12.8% |
| Amounts payable within one year | 42/48 | €169,094 | €146,553 | -€22,541 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €21,524 | €21,524 | = | 0.0% |
| Financial debts | 43 | €101,537 | €103,716 | +€2,179 | +2.1% |
| Credit institutions | 430/8 | €101,537 | €103,716 | +€2,179 | +2.1% |
| Trade debts | 44 | €37,987 | €17,961 | -€20,026 | -52.7% |
| Suppliers | 440/4 | €37,987 | €17,961 | -€20,026 | -52.7% |
| Taxes, remuneration and social security | 45 | €8,046 | €3,353 | -€4,694 | -58.3% |
| Taxes | 450/3 | €4,452 | €3,353 | -€1,099 | -24.7% |
| Remuneration and social security | 454/9 | €3,595 | €0 | -€3,595 | -100.0% |
| Non-recurring operating income | 76A | €17,118 | - | -€17,118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,464 | €23,647 | -€2,817 | -10.6% |
| Other operating charges | 640/8 | €2,230 | €2,873 | +€643 | +28.8% |
| Gross operating margin | 9900 | €29,682 | €55,707 | +€26,025 | +87.7% |
| Operating profit (loss) | 9901 | €989 | €29,188 | +€28,199 | +2851.4% |
| Financial income | 75/76B | €5,147 | €4,735 | -€412 | -8.0% |
| Recurring financial income | 75 | €5,147 | €4,735 | -€412 | -8.0% |
| Financial charges | 65/66B | €21,747 | €14,636 | -€7,112 | -32.7% |
| Recurring financial charges | 65 | €21,747 | €14,636 | -€7,112 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,611 | €19,288 | +€34,899 | |
| Transfer from deferred taxes | 780 | €1,450 | €1,450 | = | 0.0% |
| Income taxes | 67/77 | - | €158 | +€158 | |
| Profit (loss) for the period | 9904 | -€14,161 | €20,580 | +€34,741 | |
| Transfer from tax-exempt reserves | 789 | €3,452 | €3,452 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,709 | €24,032 | +€34,741 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.