Fin.Flow: 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.
Fin.Flow
Largest movements
- Cash +€54,055
up €54,055 (+52.6%), from €102,786 to €156,841
mainly Net result for the year (+€48,029) and Tax, wage and social debts (+€13,878)
- Receivables within one year +€8,289
up €8,289 (+83.0%), from €9,983 to €18,271
- Reserves +€48,029
up €48,029 (+50.9%), from €94,423 to €142,452
- Tax, wage and social debts +€13,878
up €13,878 (+39.2%), from €35,432 to €49,310
- Gross operating margin -€61,432
down €61,432 (-50.0%), from €122,776 to €61,344
- Taxes -€15,080
down €15,080 (-53.4%), from €28,245 to €13,165
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 | €133,461 | €195,112 | +€61,650 | +46.2% |
| Current assets | 29/58 | €133,461 | €195,112 | +€61,650 | +46.2% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,983 | €18,271 | +€8,289 | +83.0% |
| Trade receivables | 40 | €9,983 | €18,271 | +€8,289 | +83.0% |
| Cash at bank and in hand | 54/58 | €102,786 | €156,841 | +€54,055 | +52.6% |
| Deferred charges and accrued income | 490/1 | €693 | - | -€693 | |
| Total equity and liabilities | 10/49 | €133,461 | €195,112 | +€61,650 | +46.2% |
| Equity | 10/15 | €97,423 | €145,452 | +€48,029 | +49.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94,423 | €142,452 | +€48,029 | +50.9% |
| Distributable reserves | 133 | €94,423 | €142,452 | +€48,029 | +50.9% |
| Amounts payable | 17/49 | €36,038 | €49,660 | +€13,622 | +37.8% |
| Amounts payable within one year | 42/48 | €36,038 | €49,660 | +€13,622 | +37.8% |
| Trade debts | 44 | €607 | €327 | -€280 | -46.2% |
| Suppliers | 440/4 | €607 | €327 | -€280 | -46.2% |
| Taxes, remuneration and social security | 45 | €35,432 | €49,310 | +€13,878 | +39.2% |
| Taxes | 450/3 | €35,432 | €49,310 | +€13,878 | +39.2% |
| Other amounts payable | 47/48 | - | €24 | +€24 | |
| Other operating charges | 640/8 | €35 | €109 | +€74 | +212.6% |
| Gross operating margin | 9900 | €122,776 | €61,344 | -€61,432 | -50.0% |
| Operating profit (loss) | 9901 | €122,741 | €61,234 | -€61,506 | -50.1% |
| Financial charges | 65/66B | €73 | €40 | -€32 | -44.4% |
| Recurring financial charges | 65 | €73 | €40 | -€32 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €122,668 | €61,194 | -€61,474 | -50.1% |
| Income taxes | 67/77 | €28,245 | €13,165 | -€15,080 | -53.4% |
| Profit (loss) for the period | 9904 | €94,423 | €48,029 | -€46,394 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,423 | €48,029 | -€46,394 | -49.1% |
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 8 October 2026 via checked.be.