FLEX ACCOUNTANTS: what changed
FLEX ACCOUNTANTS
Largest movements
- Cash +€4,574
up €4,574 (+3.6%), from €128,826 to €133,399
mainly Net result for the year (+€52,003) and Other debts (+€41,239)
- Other debts +€41,239
up €41,239 (+78.6%), from €52,453 to €93,692
- Trade debts -€29,050
down €29,050 (-27.5%), from €105,760 to €76,710
- Tax, wage and social debts -€6,672
down €6,672 (-31.9%), from €20,895 to €14,223
of which Remuneration and social security: -€7,584
- Profit (loss) carried forward -€3,997
down €3,997 (-75.7%), from €5,279 to €1,282
- Staff costs -€8,583
down €8,583 (-18.0%), from €47,666 to €39,083
- Taxes +€7,661
up €7,661 (+40.5%), from €18,936 to €26,597
- Financial income -€2,824
down €2,824 (-99.1%), from €2,852 to €27
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 | €195,687 | €198,682 | +€2,994 | +1.5% |
| Fixed assets | 21/28 | €4,676 | €3,716 | -€960 | -20.5% |
| Tangible fixed assets | 22/27 | €4,676 | €3,716 | -€960 | -20.5% |
| Plant, machinery and equipment | 23 | €4,676 | €3,716 | -€960 | -20.5% |
| Current assets | 29/58 | €191,011 | €194,965 | +€3,954 | +2.1% |
| Amounts receivable within one year | 40/41 | €62,185 | €61,566 | -€619 | -1.0% |
| Trade receivables | 40 | €62,085 | €60,969 | -€1,117 | -1.8% |
| Other amounts receivable | 41 | €100 | €598 | +€497 | +497% |
| Cash at bank and in hand | 54/58 | €128,826 | €133,399 | +€4,574 | +3.6% |
| Total equity and liabilities | 10/49 | €195,687 | €198,682 | +€2,994 | +1.5% |
| Equity | 10/15 | €14,579 | €10,582 | -€3,997 | -27.4% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,279 | €1,282 | -€3,997 | -75.7% |
| Amounts payable | 17/49 | €181,109 | €188,100 | +€6,991 | +3.9% |
| Amounts payable within one year | 42/48 | €179,109 | €184,625 | +€5,517 | +3.1% |
| Trade debts | 44 | €105,760 | €76,710 | -€29,050 | -27.5% |
| Suppliers | 440/4 | €105,760 | €76,710 | -€29,050 | -27.5% |
| Taxes, remuneration and social security | 45 | €20,895 | €14,223 | -€6,672 | -31.9% |
| Taxes | 450/3 | €9,412 | €10,324 | +€911 | +9.7% |
| Remuneration and social security | 454/9 | €11,483 | €3,899 | -€7,584 | -66.0% |
| Other amounts payable | 47/48 | €52,453 | €93,692 | +€41,239 | +78.6% |
| Accrued charges and deferred income | 492/3 | €2,000 | €3,475 | +€1,475 | +73.7% |
| Remuneration, social security and pensions | 62 | €47,666 | €39,083 | -€8,583 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €960 | +€836 | +677% |
| Other operating charges | 640/8 | €595 | €647 | +€52 | +8.7% |
| Gross operating margin | 9900 | €119,517 | €119,639 | +€122 | +0.1% |
| Operating profit (loss) | 9901 | €71,132 | €78,950 | +€7,817 | +11.0% |
| Financial income | 75/76B | €2,852 | €27 | -€2,824 | -99.1% |
| Recurring financial income | 75 | €2,852 | €27 | -€2,824 | -99.1% |
| Financial charges | 65/66B | €161 | €377 | +€216 | +135% |
| Recurring financial charges | 65 | €161 | €377 | +€216 | +135% |
| Profit (loss) for the period before taxes | 9903 | €73,823 | €78,600 | +€4,777 | +6.5% |
| Income taxes | 67/77 | €18,936 | €26,597 | +€7,661 | +40.5% |
| Profit (loss) for the period | 9904 | €54,887 | €52,003 | -€2,884 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,887 | €52,003 | -€2,884 | -5.3% |
Next steps
Calculation and sources
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 2 November 2026 via checked.be.