24Flow: what changed
24Flow
Largest movements
- Cash +€581,282
up €581,282 (+134%), from €434,050 to €1.0m
- Intangible fixed assets +€274,296
up €274,296 (+129%), from €212,935 to €487,231
- Receivables within one year +€61,710
up €61,710 (+50.4%), from €122,344 to €184,054
of which Trade receivables: +€61,775
- Debts after one year +€750,000
up €750,000 (+250%), from €299,999 to €1.0m
- Accrued charges and deferred income +€101,585
up €101,585 (+43.5%), from €233,742 to €335,327
- Trade debts +€63,808
up €63,808 (+94.2%), from €67,745 to €131,553
- Tax, wage and social debts +€22,811
up €22,811 (+91.2%), from €25,023 to €47,834
of which Remuneration and social security: +€22,577
- Gross operating margin +€580,889
up €580,889 (+589%), from €98,645 to €679,534
- Staff costs +€249,517
up €249,517 (+110%), from €226,884 to €476,401
- Financial charges +€63,935
up €63,935 (+277%), from €23,051 to €86,986
- Depreciation +€63,415
up €63,415 (+108%), from €58,701 to €122,116
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €783,539 | €1,718,304 | +€934,765 | +119% |
| Fixed assets | 21/28 | €221,700 | €502,385 | +€280,685 | +127% |
| Intangible fixed assets | 21 | €212,935 | €487,231 | +€274,296 | +129% |
| Tangible fixed assets | 22/27 | €3,890 | €9,304 | +€5,413 | +139% |
| Furniture and vehicles | 24 | €3,890 | €9,304 | +€5,413 | +139% |
| Financial fixed assets | 28 | €4,875 | €5,850 | +€975 | +20.0% |
| Current assets | 29/58 | €561,839 | €1,215,919 | +€654,080 | +116% |
| Amounts receivable within one year | 40/41 | €122,344 | €184,054 | +€61,710 | +50.4% |
| Trade receivables | 40 | €110,065 | €171,840 | +€61,775 | +56.1% |
| Other amounts receivable | 41 | €12,279 | €12,214 | -€65 | -0.5% |
| Cash at bank and in hand | 54/58 | €434,050 | €1,015,332 | +€581,282 | +134% |
| Deferred charges and accrued income | 490/1 | €5,446 | €16,533 | +€11,088 | +204% |
| Total equity and liabilities | 10/49 | €783,539 | €1,718,304 | +€934,765 | +119% |
| Equity | 10/15 | €156,617 | €152,009 | -€4,608 | -2.9% |
| Contributions | 10/11 | €71,567 | €71,567 | = | 0.0% |
| Reserves | 13 | €84,234 | €79,626 | -€4,608 | -5.5% |
| Non-distributable reserves | 130/1 | €1,422 | €1,422 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,422 | €1,422 | = | 0.0% |
| Distributable reserves | 133 | €82,812 | €78,204 | -€4,608 | -5.6% |
| Profit (loss) carried forward | 14 | €815 | €815 | = | 0.0% |
| Amounts payable | 17/49 | €626,922 | €1,566,295 | +€939,373 | +150% |
| Amounts payable after more than one year | 17 | €299,999 | €1,049,999 | +€750,000 | +250% |
| Financial debts | 170/4 | €299,999 | €1,049,999 | +€750,000 | +250% |
| Amounts payable within one year | 42/48 | €93,181 | €180,969 | +€87,788 | +94.2% |
| Financial debts | 43 | €413 | €1,583 | +€1,170 | +283% |
| Credit institutions | 430/8 | €413 | €1,583 | +€1,170 | +283% |
| Trade debts | 44 | €67,745 | €131,553 | +€63,808 | +94.2% |
| Suppliers | 440/4 | €67,745 | €131,553 | +€63,808 | +94.2% |
| Taxes, remuneration and social security | 45 | €25,023 | €47,834 | +€22,811 | +91.2% |
| Taxes | 450/3 | €454 | €687 | +€233 | +51.4% |
| Remuneration and social security | 454/9 | €24,569 | €47,147 | +€22,577 | +91.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €233,742 | €335,327 | +€101,585 | +43.5% |
| Remuneration, social security and pensions | 62 | €226,884 | €476,401 | +€249,517 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,701 | €122,116 | +€63,415 | +108% |
| Other operating charges | 640/8 | €2,524 | €1,163 | -€1,361 | -53.9% |
| Gross operating margin | 9900 | €98,645 | €679,534 | +€580,889 | +589% |
| Operating profit (loss) | 9901 | -€189,463 | €79,855 | +€269,318 | |
| Financial income | 75/76B | €5,804 | €3,210 | -€2,594 | -44.7% |
| Recurring financial income | 75 | €5,804 | €3,210 | -€2,594 | -44.7% |
| Financial charges | 65/66B | €23,051 | €86,986 | +€63,935 | +277% |
| Recurring financial charges | 65 | €23,051 | €86,986 | +€63,935 | +277% |
| Profit (loss) for the period before taxes | 9903 | -€206,711 | -€3,921 | +€202,790 | +98.1% |
| Income taxes | 67/77 | €1,976 | €687 | -€1,289 | -65.2% |
| Profit (loss) for the period | 9904 | -€208,686 | -€4,608 | +€204,078 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€208,686 | -€4,608 | +€204,078 | +97.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.