L.S. FLOCKING: 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.
L.S. FLOCKING
Largest movements
- Cash -€29,190
down €29,190 (-25.9%), from €112,856 to €83,667
mainly Receivables within one year (-€19,748) and Tax, wage and social debts (-€14,374)
- Receivables within one year +€19,748
up €19,748 (+270.0%), from €7,313 to €27,062
of which Trade receivables: +€20,355
- Tangible fixed assets -€2,261
down €2,261 (-57.9%), from €3,902 to €1,641
of which Furniture and vehicles: -€2,794
- Tax, wage and social debts -€14,374
down €14,374 (-62.7%), from €22,929 to €8,555
of which Taxes: -€14,401
- Trade debts +€5,746
up €5,746 (+38.7%), from €14,838 to €20,585
- Reserves -€3,630
down €3,630 (-4.1%), from €87,919 to €84,289
- Gross operating margin -€22,218
down €22,218 (-31.0%), from €71,582 to €49,364
- Taxes -€7,899
down €7,899, from €7,444 to -€454
- Depreciation -€1,646
down €1,646 (-29.8%), from €5,526 to €3,880
- Staff costs +€743
up €743 (+1.6%), from €46,126 to €46,870
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 | €133,678 | €121,562 | -€12,116 | -9.1% |
| Fixed assets | 21/28 | €3,915 | €1,654 | -€2,261 | -57.8% |
| Tangible fixed assets | 22/27 | €3,902 | €1,641 | -€2,261 | -57.9% |
| Plant, machinery and equipment | 23 | - | €533 | +€533 | |
| Furniture and vehicles | 24 | €3,902 | €1,108 | -€2,794 | -71.6% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €129,763 | €119,908 | -€9,855 | -7.6% |
| Stocks and contracts in progress | 3 | €5,126 | €4,996 | -€130 | -2.5% |
| Stocks | 30/36 | €5,126 | €4,996 | -€130 | -2.5% |
| Amounts receivable within one year | 40/41 | €7,313 | €27,062 | +€19,748 | +270.0% |
| Trade receivables | 40 | €6,707 | €27,062 | +€20,355 | +303.5% |
| Other amounts receivable | 41 | €607 | - | -€607 | |
| Cash at bank and in hand | 54/58 | €112,856 | €83,667 | -€29,190 | -25.9% |
| Deferred charges and accrued income | 490/1 | €4,468 | €4,184 | -€284 | -6.4% |
| Total equity and liabilities | 10/49 | €133,678 | €121,562 | -€12,116 | -9.1% |
| Equity | 10/15 | €95,769 | €92,139 | -€3,630 | -3.8% |
| Contributions | 10/11 | €7,850 | €7,850 | = | 0.0% |
| Reserves | 13 | €87,919 | €84,289 | -€3,630 | -4.1% |
| Distributable reserves | 133 | €87,919 | €84,289 | -€3,630 | -4.1% |
| Amounts payable | 17/49 | €37,909 | €29,423 | -€8,487 | -22.4% |
| Amounts payable within one year | 42/48 | €37,909 | €29,423 | -€8,487 | -22.4% |
| Trade debts | 44 | €14,838 | €20,585 | +€5,746 | +38.7% |
| Suppliers | 440/4 | €14,838 | €20,585 | +€5,746 | +38.7% |
| Taxes, remuneration and social security | 45 | €22,929 | €8,555 | -€14,374 | -62.7% |
| Taxes | 450/3 | €19,735 | €5,335 | -€14,401 | -73.0% |
| Remuneration and social security | 454/9 | €3,194 | €3,220 | +€27 | +0.8% |
| Other amounts payable | 47/48 | €142 | €283 | +€141 | +99.3% |
| Remuneration, social security and pensions | 62 | €46,126 | €46,870 | +€743 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,526 | €3,880 | -€1,646 | -29.8% |
| Other operating charges | 640/8 | €2,520 | €2,053 | -€467 | -18.5% |
| Gross operating margin | 9900 | €71,582 | €49,364 | -€22,218 | -31.0% |
| Operating profit (loss) | 9901 | €17,410 | -€3,438 | -€20,848 | |
| Financial income | 75/76B | €204 | €488 | +€283 | +138.6% |
| Recurring financial income | 75 | €204 | €488 | +€283 | +138.6% |
| Financial charges | 65/66B | €1,400 | €1,134 | -€266 | -19.0% |
| Recurring financial charges | 65 | €1,400 | €1,134 | -€266 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €16,214 | -€4,084 | -€20,299 | |
| Income taxes | 67/77 | €7,444 | -€454 | -€7,899 | |
| Profit (loss) for the period | 9904 | €8,770 | -€3,630 | -€12,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,770 | -€3,630 | -€12,400 |
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 3 October 2026 via checked.be.