Fin Flow: 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.
What changed
Fin Flow
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€43,952
2024 · €11,837+€32,115
Equity
€56,121
2024 · €12,170+€43,952
Cash
€62,898
2024 · €3,051+€59,846
Balance sheet total
€75,485
2024 · €21,523+€53,962
Largest movements
Assets
- Cash +€59,846
up €59,846 (+1,961%), from €3,051 to €62,898
mainly Net result for the year (+€43,952) and Tax, wage and social debts (+€12,903)
- Receivables within one year -€8,386
down €8,386 (-46.8%), from €17,918 to €9,532
of which Trade receivables: -€8,386
- Tangible fixed assets +€2,440
up €2,440 (+441%), from €553 to €2,994
of which Furniture and vehicles: +€2,440
Equity and liabilities
- Profit (loss) carried forward +€43,952
up €43,952 (+371%), from €11,837 to €55,788
- Tax, wage and social debts +€12,903
up €12,903 (+206%), from €6,273 to €19,176
of which Taxes: +€12,903
- Other debts -€1,607
down €1,607 (-100%), from €1,607 to €0
- Trade debts -€1,287
down €1,287 (-87.3%), from €1,474 to €187
of which Suppliers: -€1,287
Income statement
- Turnover +€132,602
up €132,602 (+755%), from €17,566 to €150,168
- Purchases and services +€100,782
up €100,782 (+8,653%), from €1,165 to €101,947
- Gross operating margin +€42,581
up €42,581 (+260%), from €16,401 to €58,983
- Taxes +€8,785
up €8,785 (+295%), from €2,975 to €11,760
- Financial charges +€2,220
new in 2025: €2,220
of which Financial charges: +€2,220
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.
Result 2024
€11,837
Gross operating margin
+€42,581
Depreciation
+€663
Other operating charges
-€224
Financial income
+€100
Financial charges
-€2,220
Taxes
-€8,785
Result 2025
€43,952
raises the resultlowers the result
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.
From operations
+€62,826
Investment
-€2,979
Financing
€0
Cash 2024
€3,051
From operations (derived)
+€62,826
Net result for the year
+€43,952
Depreciation
+€539
Receivables within one year
+€8,386
Deferred charges and accrued income
-€62
Trade debts
-€1,287
Tax, wage and social debts
+€12,903
Other debts
-€1,607
Investment (derived)
-€2,979
Investment in fixed assets (net)
-€2,979
Cash 2025
€62,898
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,523 | €75,485 | +€53,962 | +251% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €553 | €2,994 | +€2,440 | +441% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €553 | €2,994 | +€2,440 | +441% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €553 | €2,994 | +€2,440 | +441% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €20,970 | €72,491 | +€51,521 | +246% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €17,918 | €9,532 | -€8,386 | -46.8% |
| Trade receivables | 40 | €17,918 | €9,532 | -€8,386 | -46.8% |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,051 | €62,898 | +€59,846 | +1,961% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €21,523 | €75,485 | +€53,962 | +251% |
| Equity | 10/15 | €12,170 | €56,121 | +€43,952 | +361% |
| Contributions | 10/11 | €333 | €333 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | - | €0 | = | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €11,837 | €55,788 | +€43,952 | +371% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €9,353 | €19,363 | +€10,010 | +107% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €9,353 | €19,363 | +€10,010 | +107% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €1,474 | €187 | -€1,287 | -87.3% |
| Suppliers | 440/4 | €1,474 | €187 | -€1,287 | -87.3% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €6,273 | €19,176 | +€12,903 | +206% |
| Taxes | 450/3 | €6,273 | €19,176 | +€12,903 | +206% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €1,607 | €0 | -€1,607 | -100% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €17,566 | €150,168 | +€132,602 | +755% |
| Non-recurring operating income | 76A | - | €1,014 | +€1,014 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,165 | €101,947 | +€100,782 | +8,653% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,202 | €539 | -€663 | -55.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €387 | €611 | +€224 | +57.7% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €16,401 | €58,983 | +€42,581 | +260% |
| Operating profit (loss) | 9901 | €14,812 | €57,832 | +€43,020 | +290% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | - | €2,220 | +€2,220 | |
| Recurring financial charges | 65 | - | €2,220 | +€2,220 | |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €14,812 | €55,712 | +€40,900 | +276% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €2,975 | €11,760 | +€8,785 | +295% |
| Profit (loss) for the period | 9904 | €11,837 | €43,952 | +€32,115 | +271% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €11,837 | €43,952 | +€32,115 | +271% |
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 16 October 2026 via checked.be.