Flex-Sales: 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.
Flex-Sales
Largest movements
- Cash +€78,970
up €78,970 (+238.1%), from €33,166 to €112,136
mainly Net result for the year (+€71,179) and Tax, wage and social debts (+€10,203)
- Reserves +€71,179
up €71,179 (+377.5%), from €18,855 to €90,034
- Tax, wage and social debts +€10,203
up €10,203 (+59.0%), from €17,288 to €27,491
of which Taxes: +€10,603
- Other debts -€3,134
down €3,134 (-70.6%), from €4,439 to €1,305
- Gross operating margin +€63,940
up €63,940 (+242.1%), from €26,406 to €90,346
- Taxes +€11,386
up €11,386 (+152.1%), from €7,487 to €18,873
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,088 | €123,595 | +€78,507 | +174.1% |
| Current assets | 29/58 | €45,088 | €123,595 | +€78,507 | +174.1% |
| Amounts receivable within one year | 40/41 | €11,922 | €11,459 | -€463 | -3.9% |
| Trade receivables | 40 | €11,922 | €11,459 | -€463 | -3.9% |
| Cash at bank and in hand | 54/58 | €33,166 | €112,136 | +€78,970 | +238.1% |
| Total equity and liabilities | 10/49 | €45,088 | €123,595 | +€78,507 | +174.1% |
| Equity | 10/15 | €22,855 | €94,034 | +€71,179 | +311.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €18,855 | €90,034 | +€71,179 | +377.5% |
| Distributable reserves | 133 | €18,855 | €90,034 | +€71,179 | +377.5% |
| Amounts payable | 17/49 | €22,233 | €29,561 | +€7,328 | +33.0% |
| Amounts payable within one year | 42/48 | €21,727 | €28,797 | +€7,069 | +32.5% |
| Taxes, remuneration and social security | 45 | €17,288 | €27,491 | +€10,203 | +59.0% |
| Taxes | 450/3 | €15,588 | €26,191 | +€10,603 | +68.0% |
| Remuneration and social security | 454/9 | €1,700 | €1,300 | -€400 | -23.5% |
| Other amounts payable | 47/48 | €4,439 | €1,305 | -€3,134 | -70.6% |
| Accrued charges and deferred income | 492/3 | €505 | €764 | +€259 | +51.3% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €26,406 | €90,346 | +€63,940 | +242.1% |
| Operating profit (loss) | 9901 | €26,356 | €90,346 | +€63,990 | +242.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | +19900.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19900.0% |
| Financial charges | 65/66B | €15 | €296 | +€282 | +1931.5% |
| Recurring financial charges | 65 | €15 | €296 | +€282 | +1931.5% |
| Profit (loss) for the period before taxes | 9903 | €26,342 | €90,052 | +€63,710 | +241.9% |
| Income taxes | 67/77 | €7,487 | €18,873 | +€11,386 | +152.1% |
| Profit (loss) for the period | 9904 | €18,855 | €71,179 | +€52,324 | +277.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,855 | €71,179 | +€52,324 | +277.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.