Constant Flow Technics: 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.
Constant Flow Technics
Largest movements
- Receivables within one year +€30,889
up €30,889 (+115.2%), from €26,809 to €57,698
of which Trade receivables: +€26,232
- Cash +€22,643
up €22,643 (+525.2%), from €4,311 to €26,954
mainly Other debts (+€26,275) and Trade debts (+€18,778)
- Tangible fixed assets +€4,135
new in 2025: €4,135
- Deferred charges and accrued income +€1,366
new in 2025: €1,366
- Other debts +€26,275
up €26,275 (+6466.8%), from €406 to €26,681
- Trade debts +€18,778
up €18,778 (+218.6%), from €8,589 to €27,367
- Reserves +€15,296
up €15,296 (+119.8%), from €12,768 to €28,064
- Debts after one year -€2,100
down €2,100 (-100.0%), from €2,100 to €0
- Gross operating margin +€4,917
up €4,917 (+28.2%), from €17,445 to €22,362
- Financial charges +€1,905
up €1,905 (+4660.0%), from €41 to €1,946
- Taxes +€784
up €784 (+18.4%), from €4,256 to €5,040
- Financial income +€635
up €635 (+145.9%), from €435 to €1,070
- Depreciation +€500
new in 2025: €500
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 | €31,119 | €90,152 | +€59,033 | +189.7% |
| Fixed assets | 21/28 | - | €4,135 | +€4,135 | |
| Tangible fixed assets | 22/27 | - | €4,135 | +€4,135 | |
| Plant, machinery and equipment | 23 | - | €4,135 | +€4,135 | |
| Current assets | 29/58 | €31,119 | €86,018 | +€54,898 | +176.4% |
| Amounts receivable within one year | 40/41 | €26,809 | €57,698 | +€30,889 | +115.2% |
| Trade receivables | 40 | €24,559 | €50,791 | +€26,232 | +106.8% |
| Other amounts receivable | 41 | €2,250 | €6,907 | +€4,657 | +207.0% |
| Cash at bank and in hand | 54/58 | €4,311 | €26,954 | +€22,643 | +525.2% |
| Deferred charges and accrued income | 490/1 | - | €1,366 | +€1,366 | |
| Total equity and liabilities | 10/49 | €31,119 | €90,152 | +€59,033 | +189.7% |
| Equity | 10/15 | €15,768 | €31,064 | +€15,296 | +97.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,768 | €28,064 | +€15,296 | +119.8% |
| Distributable reserves | 133 | €12,768 | €28,064 | +€15,296 | +119.8% |
| Amounts payable | 17/49 | €15,351 | €59,088 | +€43,737 | +284.9% |
| Amounts payable after more than one year | 17 | €2,100 | €0 | -€2,100 | -100.0% |
| Financial debts | 170/4 | €2,100 | €0 | -€2,100 | -100.0% |
| Amounts payable within one year | 42/48 | €13,251 | €59,088 | +€45,837 | +345.9% |
| Trade debts | 44 | €8,589 | €27,367 | +€18,778 | +218.6% |
| Suppliers | 440/4 | €8,589 | €27,367 | +€18,778 | +218.6% |
| Taxes, remuneration and social security | 45 | €4,256 | €5,040 | +€784 | +18.4% |
| Taxes | 450/3 | €4,256 | €5,040 | +€784 | +18.4% |
| Other amounts payable | 47/48 | €406 | €26,681 | +€26,275 | +6466.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €815 | €649 | -€166 | -20.4% |
| Gross operating margin | 9900 | €17,445 | €22,362 | +€4,917 | +28.2% |
| Operating profit (loss) | 9901 | €16,630 | €21,213 | +€4,582 | +27.6% |
| Financial income | 75/76B | €435 | €1,070 | +€635 | +145.9% |
| Recurring financial income | 75 | €435 | €1,070 | +€635 | +145.9% |
| Financial charges | 65/66B | €41 | €1,946 | +€1,905 | +4660.0% |
| Recurring financial charges | 65 | €41 | €1,946 | +€1,905 | +4660.0% |
| Profit (loss) for the period before taxes | 9903 | €17,025 | €20,336 | +€3,311 | +19.5% |
| Income taxes | 67/77 | €4,256 | €5,040 | +€784 | +18.4% |
| Profit (loss) for the period | 9904 | €12,768 | €15,296 | +€2,527 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,768 | €15,296 | +€2,527 | +19.8% |
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.