FinFlow Management: 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.
FinFlow Management
Largest movements
- Cash +€44,551
up €44,551 (+74.0%), from €60,185 to €104,736
mainly Net result for the year (+€38,049) and Receivables within one year (+€12,275)
- Receivables within one year -€12,275
down €12,275 (-50.4%), from €24,375 to €12,100
- Profit (loss) carried forward +€35,049
up €35,049 (+68.3%), from €51,333 to €86,382
- Tax, wage and social debts -€6,862
down €6,862 (-26.1%), from €26,270 to €19,408
of which Taxes: -€6,734
- Trade debts +€4,723
up €4,723 (+149.3%), from €3,164 to €7,887
- Gross operating margin -€19,725
down €19,725 (-28.5%), from €69,235 to €49,510
- Taxes -€4,573
down €4,573 (-32.8%), from €13,927 to €9,354
- Depreciation +€870
up €870 (+89.7%), from €970 to €1,840
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 | €88,968 | €121,677 | +€32,709 | +36.8% |
| Fixed assets | 21/28 | €4,408 | €4,695 | +€287 | +6.5% |
| Tangible fixed assets | 22/27 | €4,408 | €4,695 | +€287 | +6.5% |
| Plant, machinery and equipment | 23 | €786 | €2,173 | +€1,387 | +176.5% |
| Furniture and vehicles | 24 | €3,622 | €2,522 | -€1,100 | -30.4% |
| Current assets | 29/58 | €84,560 | €116,982 | +€32,422 | +38.3% |
| Amounts receivable within one year | 40/41 | €24,375 | €12,100 | -€12,275 | -50.4% |
| Trade receivables | 40 | €24,375 | €12,100 | -€12,275 | -50.4% |
| Cash at bank and in hand | 54/58 | €60,185 | €104,736 | +€44,551 | +74.0% |
| Deferred charges and accrued income | 490/1 | - | €146 | +€146 | |
| Total equity and liabilities | 10/49 | €88,968 | €121,677 | +€32,709 | +36.8% |
| Equity | 10/15 | €56,333 | €91,382 | +€35,049 | +62.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,333 | €86,382 | +€35,049 | +68.3% |
| Amounts payable | 17/49 | €32,635 | €30,295 | -€2,340 | -7.2% |
| Amounts payable within one year | 42/48 | €32,434 | €30,295 | -€2,139 | -6.6% |
| Trade debts | 44 | €3,164 | €7,887 | +€4,723 | +149.3% |
| Suppliers | 440/4 | €3,164 | €7,887 | +€4,723 | +149.3% |
| Taxes, remuneration and social security | 45 | €26,270 | €19,408 | -€6,862 | -26.1% |
| Taxes | 450/3 | €23,932 | €17,198 | -€6,734 | -28.1% |
| Remuneration and social security | 454/9 | €2,338 | €2,210 | -€128 | -5.5% |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €201 | - | -€201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €970 | €1,840 | +€870 | +89.7% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €69,235 | €49,510 | -€19,725 | -28.5% |
| Operating profit (loss) | 9901 | €68,265 | €47,604 | -€20,661 | -30.3% |
| Financial charges | 65/66B | €5 | €201 | +€196 | +3920.0% |
| Recurring financial charges | 65 | €5 | €201 | +€196 | +3920.0% |
| Profit (loss) for the period before taxes | 9903 | €68,260 | €47,403 | -€20,857 | -30.6% |
| Income taxes | 67/77 | €13,927 | €9,354 | -€4,573 | -32.8% |
| Profit (loss) for the period | 9904 | €54,333 | €38,049 | -€16,284 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,333 | €38,049 | -€16,284 | -30.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.