ESPACE FLO: 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.
ESPACE FLO
Largest movements
- Cash +€29,814
up €29,814 (+180.4%), from €16,527 to €46,341
mainly Receivables within one year (+€14,342) and Net result for the year (+€13,132)
- Receivables within one year -€14,342
down €14,342 (-40.7%), from €35,243 to €20,901
- Tangible fixed assets +€980
up €980 (+16.0%), from €6,129 to €7,110
- Reserves +€13,000
up €13,000 (+152.9%), from €8,500 to €21,500
- Trade debts +€9,776
up €9,776 (+76.7%), from €12,749 to €22,525
- Other debts -€6,083
down €6,083 (-22.2%), from €27,354 to €21,271
- Gross operating margin +€8,158
up €8,158 (+52.3%), from €15,610 to €23,768
- Taxes +€2,580
up €2,580 (+59.3%), from €4,350 to €6,930
- Depreciation +€1,182
up €1,182 (+48.7%), from €2,424 to €3,606
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 | €58,542 | €74,351 | +€15,810 | +27.0% |
| Fixed assets | 21/28 | €6,129 | €7,110 | +€980 | +16.0% |
| Tangible fixed assets | 22/27 | €6,129 | €7,110 | +€980 | +16.0% |
| Furniture and vehicles | 24 | €6,129 | €7,110 | +€980 | +16.0% |
| Current assets | 29/58 | €52,412 | €67,242 | +€14,829 | +28.3% |
| Amounts receivable within one year | 40/41 | €35,243 | €20,901 | -€14,342 | -40.7% |
| Trade receivables | 40 | €35,243 | €20,901 | -€14,342 | -40.7% |
| Cash at bank and in hand | 54/58 | €16,527 | €46,341 | +€29,814 | +180.4% |
| Deferred charges and accrued income | 490/1 | €642 | - | -€642 | |
| Total equity and liabilities | 10/49 | €58,542 | €74,351 | +€15,810 | +27.0% |
| Equity | 10/15 | €10,525 | €23,657 | +€13,132 | +124.8% |
| Reserves | 13 | €8,500 | €21,500 | +€13,000 | +152.9% |
| Distributable reserves | 133 | €8,500 | €21,500 | +€13,000 | +152.9% |
| Profit (loss) carried forward | 14 | €2,025 | €2,157 | +€132 | +6.5% |
| Amounts payable | 17/49 | €48,017 | €50,694 | +€2,677 | +5.6% |
| Amounts payable within one year | 42/48 | €47,517 | €50,488 | +€2,972 | +6.3% |
| Trade debts | 44 | €12,749 | €22,525 | +€9,776 | +76.7% |
| Suppliers | 440/4 | €12,749 | €22,525 | +€9,776 | +76.7% |
| Taxes, remuneration and social security | 45 | €7,413 | €6,693 | -€721 | -9.7% |
| Taxes | 450/3 | €7,413 | €6,693 | -€721 | -9.7% |
| Other amounts payable | 47/48 | €27,354 | €21,271 | -€6,083 | -22.2% |
| Accrued charges and deferred income | 492/3 | €500 | €206 | -€294 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,424 | €3,606 | +€1,182 | +48.7% |
| Other operating charges | 640/8 | €232 | €106 | -€126 | -54.3% |
| Gross operating margin | 9900 | €15,610 | €23,768 | +€8,158 | +52.3% |
| Operating profit (loss) | 9901 | €12,953 | €20,056 | +€7,103 | +54.8% |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €58 | €45 | -€13 | -21.9% |
| Recurring financial charges | 65 | €58 | €45 | -€13 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €12,896 | €20,062 | +€7,166 | +55.6% |
| Income taxes | 67/77 | €4,350 | €6,930 | +€2,580 | +59.3% |
| Profit (loss) for the period | 9904 | €8,546 | €13,132 | +€4,587 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,546 | €13,132 | +€4,587 | +53.7% |
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.