flaks design: 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.
flaks design
Largest movements
- Cash +€5,609
up €5,609 (+7.1%), from €78,741 to €84,350
mainly Other debts (+€62,695) and Net result for the year (+€4,091)
- Deferred charges and accrued income +€1,513
up €1,513 (+63.7%), from €2,374 to €3,887
- Other debts +€62,695
up €62,695 (+1090.4%), from €5,750 to €68,445
- Reserves -€57,000
down €57,000 (-53.3%), from €107,000 to €50,000
- Gross operating margin -€26,948
down €26,948 (-80.3%), from €33,546 to €6,598
- Taxes -€6,360
down €6,360 (-67.3%), from €9,453 to €3,093
- Depreciation -€1,603
down €1,603 (-67.8%), from €2,365 to €762
- Financial income +€1,552
up €1,552 (+271.7%), from €571 to €2,123
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 | €125,109 | €131,236 | +€6,127 | +4.9% |
| Fixed assets | 21/28 | €875 | €113 | -€762 | -87.1% |
| Tangible fixed assets | 22/27 | €875 | €113 | -€762 | -87.1% |
| Furniture and vehicles | 24 | €875 | €113 | -€762 | -87.1% |
| Current assets | 29/58 | €124,234 | €131,123 | +€6,889 | +5.5% |
| Amounts receivable within one year | 40/41 | €43,119 | €42,887 | -€232 | -0.5% |
| Trade receivables | 40 | €572 | €2,225 | +€1,653 | +289.2% |
| Other amounts receivable | 41 | €42,547 | €40,662 | -€1,885 | -4.4% |
| Cash at bank and in hand | 54/58 | €78,741 | €84,350 | +€5,609 | +7.1% |
| Deferred charges and accrued income | 490/1 | €2,374 | €3,887 | +€1,513 | +63.7% |
| Total equity and liabilities | 10/49 | €125,109 | €131,236 | +€6,127 | +4.9% |
| Equity | 10/15 | €114,471 | €57,563 | -€56,909 | -49.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,000 | €50,000 | -€57,000 | -53.3% |
| Distributable reserves | 133 | €107,000 | €50,000 | -€57,000 | -53.3% |
| Profit (loss) carried forward | 14 | €1,271 | €1,363 | +€91 | +7.2% |
| Amounts payable | 17/49 | €10,637 | €73,673 | +€63,036 | +592.6% |
| Amounts payable within one year | 42/48 | €9,154 | €72,642 | +€63,488 | +693.5% |
| Trade debts | 44 | €527 | €317 | -€211 | -40.0% |
| Suppliers | 440/4 | €527 | €317 | -€211 | -40.0% |
| Taxes, remuneration and social security | 45 | €2,877 | €3,880 | +€1,003 | +34.9% |
| Taxes | 450/3 | €1,577 | €3,880 | +€2,303 | +146.1% |
| Remuneration and social security | 454/9 | €1,300 | - | -€1,300 | |
| Other amounts payable | 47/48 | €5,750 | €68,445 | +€62,695 | +1090.4% |
| Accrued charges and deferred income | 492/3 | €1,483 | €1,032 | -€452 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,365 | €762 | -€1,603 | -67.8% |
| Other operating charges | 640/8 | €485 | €751 | +€267 | +55.0% |
| Gross operating margin | 9900 | €33,546 | €6,598 | -€26,948 | -80.3% |
| Operating profit (loss) | 9901 | €30,696 | €5,084 | -€25,612 | -83.4% |
| Financial income | 75/76B | €571 | €2,123 | +€1,552 | +271.7% |
| Recurring financial income | 75 | €571 | €2,123 | +€1,552 | +271.7% |
| Financial charges | 65/66B | €24 | €24 | +€0 | +0.2% |
| Recurring financial charges | 65 | €24 | €24 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €31,243 | €7,184 | -€24,060 | -77.0% |
| Income taxes | 67/77 | €9,453 | €3,093 | -€6,360 | -67.3% |
| Profit (loss) for the period | 9904 | €21,791 | €4,091 | -€17,700 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,791 | €4,091 | -€17,700 | -81.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.