Flexi+ Commercial: 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.
Flexi+ Commercial
Largest movements
- Receivables within one year -€10,509
down €10,509 (-26.5%), from €39,678 to €29,169
of which Trade receivables: -€9,325
- Cash +€4,648
up €4,648 (+58.9%), from €7,890 to €12,538
mainly Receivables within one year (+€10,509) and Net result for the year (+€1,631)
- Trade debts -€8,606
down €8,606 (-98.0%), from €8,783 to €177
- Profit (loss) carried forward +€1,631
up €1,631 (+32.3%), from €5,048 to €6,679
- Other debts +€1,599
up €1,599 (+6.7%), from €23,829 to €25,428
- Tax, wage and social debts -€656
down €656 (-12.9%), from €5,078 to €4,422
of which Taxes: -€667
- Staff costs -€3,014
down €3,014 (-8.2%), from €36,838 to €33,824
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 | €47,739 | €41,707 | -€6,032 | -12.6% |
| Fixed assets | 21/28 | €130 | - | -€130 | |
| Tangible fixed assets | 22/27 | €130 | - | -€130 | |
| Furniture and vehicles | 24 | €130 | - | -€130 | |
| Current assets | 29/58 | €47,609 | €41,707 | -€5,902 | -12.4% |
| Amounts receivable within one year | 40/41 | €39,678 | €29,169 | -€10,509 | -26.5% |
| Trade receivables | 40 | €37,477 | €28,152 | -€9,325 | -24.9% |
| Other amounts receivable | 41 | €2,201 | €1,016 | -€1,185 | -53.8% |
| Cash at bank and in hand | 54/58 | €7,890 | €12,538 | +€4,648 | +58.9% |
| Deferred charges and accrued income | 490/1 | €41 | - | -€41 | |
| Total equity and liabilities | 10/49 | €47,739 | €41,707 | -€6,032 | -12.6% |
| Equity | 10/15 | €10,048 | €11,679 | +€1,631 | +16.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,048 | €6,679 | +€1,631 | +32.3% |
| Amounts payable | 17/49 | €37,690 | €30,028 | -€7,663 | -20.3% |
| Amounts payable within one year | 42/48 | €37,690 | €30,028 | -€7,663 | -20.3% |
| Trade debts | 44 | €8,783 | €177 | -€8,606 | -98.0% |
| Suppliers | 440/4 | €8,783 | €177 | -€8,606 | -98.0% |
| Taxes, remuneration and social security | 45 | €5,078 | €4,422 | -€656 | -12.9% |
| Taxes | 450/3 | €667 | - | -€667 | |
| Remuneration and social security | 454/9 | €4,411 | €4,422 | +€12 | +0.3% |
| Other amounts payable | 47/48 | €23,829 | €25,428 | +€1,599 | +6.7% |
| Remuneration, social security and pensions | 62 | €36,838 | €33,824 | -€3,014 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | €130 | -€78 | -37.6% |
| Other operating charges | 640/8 | €84 | €120 | +€36 | +43.1% |
| Gross operating margin | 9900 | €36,060 | €35,997 | -€63 | -0.2% |
| Operating profit (loss) | 9901 | -€1,070 | €1,923 | +€2,993 | |
| Financial charges | 65/66B | €207 | €192 | -€14 | -6.9% |
| Recurring financial charges | 65 | €207 | €192 | -€14 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,277 | €1,731 | +€3,007 | |
| Income taxes | 67/77 | -€1 | €100 | +€101 | |
| Profit (loss) for the period | 9904 | -€1,276 | €1,631 | +€2,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,276 | €1,631 | +€2,906 |
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 22 October 2026 via checked.be.