FLAT SIX: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FLAT SIX
Largest movements
- Receivables within one year +€2,416
up €2,416 (+28.5%), from €8,474 to €10,890
of which Trade receivables: +€2,420
- Cash +€2,209
up €2,209 (+17.5%), from €12,609 to €14,818
mainly Depreciation (+€2,129) and Trade debts (+€1,823)
- Tangible fixed assets -€2,129
down €2,129 (-26.7%), from €7,960 to €5,831
of which Furniture and vehicles: -€1,645
- Trade debts +€1,823
up €1,823 (+80.1%), from €2,276 to €4,098
- Reserves +€962
up €962 (+13.5%), from €7,115 to €8,077
- Other debts -€790
down €790 (-30.7%), from €2,572 to €1,781
- Tax, wage and social debts +€358
up €358 (+3.8%), from €9,458 to €9,816
of which Taxes: +€358
- Financial charges -€777
down €777 (-17.8%), from €4,365 to €3,588
- Depreciation +€578
up €578 (+37.3%), from €1,551 to €2,129
- Other operating charges +€238
up €238 (+100%), from €237 to €475
- Taxes +€185
up €185 (+9.9%), from €1,872 to €2,057
- Gross operating margin -€164
down €164 (-1.7%), from €9,375 to €9,211
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,526 | €34,012 | +€2,486 | +7.9% |
| Fixed assets | 21/28 | €7,960 | €5,831 | -€2,129 | -26.7% |
| Tangible fixed assets | 22/27 | €7,960 | €5,831 | -€2,129 | -26.7% |
| Plant, machinery and equipment | 23 | €1,696 | €1,212 | -€484 | -28.5% |
| Furniture and vehicles | 24 | €6,264 | €4,619 | -€1,645 | -26.3% |
| Current assets | 29/58 | €23,566 | €28,181 | +€4,615 | +19.6% |
| Amounts receivable within one year | 40/41 | €8,474 | €10,890 | +€2,416 | +28.5% |
| Trade receivables | 40 | €8,470 | €10,890 | +€2,420 | +28.6% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €12,609 | €14,818 | +€2,209 | +17.5% |
| Deferred charges and accrued income | 490/1 | €2,482 | €2,473 | -€10 | -0.4% |
| Total equity and liabilities | 10/49 | €31,526 | €34,012 | +€2,486 | +7.9% |
| Equity | 10/15 | €17,115 | €18,077 | +€962 | +5.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €7,115 | €8,077 | +€962 | +13.5% |
| Distributable reserves | 133 | €7,115 | €8,077 | +€962 | +13.5% |
| Amounts payable | 17/49 | €14,411 | €15,935 | +€1,524 | +10.6% |
| Amounts payable within one year | 42/48 | €14,305 | €15,696 | +€1,391 | +9.7% |
| Trade debts | 44 | €2,276 | €4,098 | +€1,823 | +80.1% |
| Suppliers | 440/4 | €2,276 | €4,098 | +€1,823 | +80.1% |
| Taxes, remuneration and social security | 45 | €9,458 | €9,816 | +€358 | +3.8% |
| Taxes | 450/3 | €7,558 | €7,916 | +€358 | +4.7% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €2,572 | €1,781 | -€790 | -30.7% |
| Accrued charges and deferred income | 492/3 | €105 | €239 | +€134 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €2,129 | +€578 | +37.3% |
| Other operating charges | 640/8 | €237 | €475 | +€238 | +100% |
| Gross operating margin | 9900 | €9,375 | €9,211 | -€164 | -1.7% |
| Operating profit (loss) | 9901 | €7,587 | €6,607 | -€980 | -12.9% |
| Financial charges | 65/66B | €4,365 | €3,588 | -€777 | -17.8% |
| Recurring financial charges | 65 | €4,365 | €3,588 | -€777 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €3,222 | €3,019 | -€203 | -6.3% |
| Income taxes | 67/77 | €1,872 | €2,057 | +€185 | +9.9% |
| Profit (loss) for the period | 9904 | €1,350 | €962 | -€388 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,350 | €962 | -€388 | -28.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.