FlexDev: 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.
FlexDev
Largest movements
- Cash +€26,204
up €26,204 (+53.8%), from €48,670 to €74,874
mainly Other debts (+€31,502) and Depreciation (+€13,441)
- Tangible fixed assets -€13,441
down €13,441 (-31.6%), from €42,526 to €29,084
of which Furniture and vehicles: -€12,636
- Other debts +€31,502
new in 2025: €31,502
- Reserves -€22,894
down €22,894 (-32.1%), from €71,290 to €48,396
- Tax, wage and social debts +€4,204
up €4,204 (+56.4%), from €7,449 to €11,653
- Staff costs -€2,746
no longer reported in 2025 (was €2,746)
- Gross operating margin +€1,664
up €1,664 (+6.7%), from €24,949 to €26,612
- Taxes +€1,143
up €1,143 (+38.6%), from €2,959 to €4,101
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.
Derived cash bridge
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 | €123,566 | €136,485 | +€12,919 | +10.5% |
| Fixed assets | 21/28 | €42,526 | €29,084 | -€13,441 | -31.6% |
| Tangible fixed assets | 22/27 | €42,526 | €29,084 | -€13,441 | -31.6% |
| Furniture and vehicles | 24 | €38,838 | €26,202 | -€12,636 | -32.5% |
| Other tangible fixed assets | 26 | €3,687 | €2,882 | -€805 | -21.8% |
| Current assets | 29/58 | €81,040 | €107,401 | +€26,360 | +32.5% |
| Amounts receivable within one year | 40/41 | €31,993 | €31,303 | -€690 | -2.2% |
| Trade receivables | 40 | €29,546 | €30,466 | +€920 | +3.1% |
| Other amounts receivable | 41 | €2,447 | €837 | -€1,610 | -65.8% |
| Cash at bank and in hand | 54/58 | €48,670 | €74,874 | +€26,204 | +53.8% |
| Deferred charges and accrued income | 490/1 | €377 | €1,223 | +€847 | +225% |
| Total equity and liabilities | 10/49 | €123,566 | €136,485 | +€12,919 | +10.5% |
| Equity | 10/15 | €116,020 | €93,126 | -€22,894 | -19.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,290 | €48,396 | -€22,894 | -32.1% |
| Distributable reserves | 133 | €71,290 | €48,396 | -€22,894 | -32.1% |
| Profit (loss) carried forward | 14 | €32,330 | €32,330 | = | 0.0% |
| Amounts payable | 17/49 | €7,546 | €43,359 | +€35,813 | +475% |
| Amounts payable within one year | 42/48 | €7,546 | €43,359 | +€35,813 | +475% |
| Trade debts | 44 | €98 | €204 | +€106 | +109% |
| Suppliers | 440/4 | €98 | €204 | +€106 | +109% |
| Taxes, remuneration and social security | 45 | €7,449 | €11,653 | +€4,204 | +56.4% |
| Taxes | 450/3 | €7,449 | €11,653 | +€4,204 | +56.4% |
| Other amounts payable | 47/48 | - | €31,502 | +€31,502 | |
| Remuneration, social security and pensions | 62 | €2,746 | - | -€2,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,537 | €13,441 | -€96 | -0.7% |
| Other operating charges | 640/8 | €451 | €234 | -€217 | -48.1% |
| Gross operating margin | 9900 | €24,949 | €26,612 | +€1,664 | +6.7% |
| Operating profit (loss) | 9901 | €8,214 | €12,937 | +€4,723 | +57.5% |
| Financial income | 75/76B | €215 | €323 | +€108 | +50.0% |
| Recurring financial income | 75 | €215 | €323 | +€108 | +50.0% |
| Financial charges | 65/66B | €56 | €27 | -€28 | -50.8% |
| Recurring financial charges | 65 | €56 | €27 | -€28 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €8,374 | €13,233 | +€4,859 | +58.0% |
| Income taxes | 67/77 | €2,959 | €4,101 | +€1,143 | +38.6% |
| Profit (loss) for the period | 9904 | €5,415 | €9,131 | +€3,716 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,415 | €9,131 | +€3,716 | +68.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.