CASHFLOW SERVICES: 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.
CASHFLOW SERVICES
Largest movements
- Receivables within one year -€12,191
down €12,191 (-78.8%), from €15,463 to €3,272
of which Trade receivables: -€13,310
- Tangible fixed assets -€7,031
down €7,031 (-39.1%), from €18,006 to €10,975
of which Furniture and vehicles: -€8,929
- Cash -€2,620
down €2,620 (-6.5%), from €40,360 to €37,740
mainly Net result for the year (-€20,227) and Tax, wage and social debts (-€6,264)
- Deferred charges and accrued income -€1,281
down €1,281 (-32.1%), from €3,992 to €2,711
- Reserves -€20,227
down €20,227 (-49.1%), from €41,172 to €20,945
- Tax, wage and social debts -€6,264
down €6,264 (-97.6%), from €6,418 to €154
of which Taxes: -€6,264
- Trade debts +€2,521
up €2,521 (+322%), from €782 to €3,304
- Gross operating margin -€78,106
down €78,106, from €68,010 to -€10,096
- Taxes -€11,693
down €11,693 (-98.2%), from €11,903 to €210
- Financial income +€818
new in 2025: €818
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.
Derived cash bridge
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 | €78,677 | €55,067 | -€23,610 | -30.0% |
| Formation expenses | 20 | €347 | €7 | -€339 | -97.9% |
| Fixed assets | 21/28 | €18,515 | €11,337 | -€7,179 | -38.8% |
| Intangible fixed assets | 21 | €509 | €362 | -€147 | -28.9% |
| Tangible fixed assets | 22/27 | €18,006 | €10,975 | -€7,031 | -39.1% |
| Furniture and vehicles | 24 | €18,006 | €9,077 | -€8,929 | -49.6% |
| Other tangible fixed assets | 26 | - | €1,898 | +€1,898 | |
| Current assets | 29/58 | €59,815 | €43,723 | -€16,092 | -26.9% |
| Amounts receivable within one year | 40/41 | €15,463 | €3,272 | -€12,191 | -78.8% |
| Trade receivables | 40 | €13,310 | €0 | -€13,310 | -100% |
| Other amounts receivable | 41 | €2,153 | €3,272 | +€1,119 | +52.0% |
| Cash at bank and in hand | 54/58 | €40,360 | €37,740 | -€2,620 | -6.5% |
| Deferred charges and accrued income | 490/1 | €3,992 | €2,711 | -€1,281 | -32.1% |
| Total equity and liabilities | 10/49 | €78,677 | €55,067 | -€23,610 | -30.0% |
| Equity | 10/15 | €46,172 | €25,945 | -€20,227 | -43.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,172 | €20,945 | -€20,227 | -49.1% |
| Distributable reserves | 133 | €41,172 | €20,945 | -€20,227 | -49.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €32,505 | €29,122 | -€3,383 | -10.4% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,411 | €4,028 | -€3,383 | -45.7% |
| Trade debts | 44 | €782 | €3,304 | +€2,521 | +322% |
| Suppliers | 440/4 | €782 | €3,304 | +€2,521 | +322% |
| Taxes, remuneration and social security | 45 | €6,418 | €154 | -€6,264 | -97.6% |
| Taxes | 450/3 | €6,418 | €154 | -€6,264 | -97.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €211 | €571 | +€360 | +171% |
| Accrued charges and deferred income | 492/3 | €94 | €94 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,156 | €9,687 | -€469 | -4.6% |
| Other operating charges | 640/8 | €1,235 | €831 | -€404 | -32.7% |
| Gross operating margin | 9900 | €68,010 | -€10,096 | -€78,106 | |
| Operating profit (loss) | 9901 | €56,619 | -€20,613 | -€77,232 | |
| Financial income | 75/76B | - | €818 | +€818 | |
| Recurring financial income | 75 | - | €818 | +€818 | |
| Financial charges | 65/66B | €300 | €221 | -€79 | -26.3% |
| Recurring financial charges | 65 | €300 | €221 | -€79 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €56,319 | -€20,017 | -€76,335 | |
| Income taxes | 67/77 | €11,903 | €210 | -€11,693 | -98.2% |
| Profit (loss) for the period | 9904 | €44,415 | -€20,227 | -€64,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,415 | -€20,227 | -€64,642 |
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 18 October 2026 via checked.be.