FLEXI PERSANO: 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 PERSANO
Largest movements
- Tangible fixed assets -€12,586
no longer reported in 2025 (was €12,586)
- Receivables within one year +€4,975
up €4,975 (+134.1%), from €3,709 to €8,684
of which Trade receivables: +€5,747
- Cash -€4,816
down €4,816 (-30.0%), from €16,053 to €11,237
mainly Tax, wage and social debts (-€23,197) and Trade debts (-€20,998)
- Stocks and contracts -€3,871
no longer reported in 2025 (was €3,871)
- Deferred charges and accrued income -€1,727
down €1,727 (-91.3%), from €1,891 to €164
- Profit (loss) carried forward +€33,970
up €33,970 (+50.2%), from -€67,698 to -€33,728
- Tax, wage and social debts -€23,197
down €23,197 (-90.9%), from €25,519 to €2,322
of which Remuneration and social security: -€18,509
- Trade debts -€20,998
down €20,998 (-93.8%), from €22,383 to €1,385
- Debts after one year -€4,457
down €4,457 (-26.3%), from €16,968 to €12,511
- Accrued charges and deferred income -€2,386
no longer reported in 2025 (was €2,386)
- Staff costs -€138,738
down €138,738 (-77.6%), from €178,786 to €40,048
- Gross operating margin -€98,257
down €98,257 (-71.7%), from €137,036 to €38,779
- Financial income +€27,402
up €27,402 (+224.7%), from €12,194 to €39,596
of which Non-recurring financial income: +€27,265
- Depreciation -€11,125
no longer reported in 2025 (was €11,125)
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.
Cash bridge derived
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 | €38,268 | €20,243 | -€18,025 | -47.1% |
| Fixed assets | 21/28 | €12,744 | €158 | -€12,586 | -98.8% |
| Tangible fixed assets | 22/27 | €12,586 | - | -€12,586 | |
| Plant, machinery and equipment | 23 | €5,159 | - | -€5,159 | |
| Furniture and vehicles | 24 | €5,014 | - | -€5,014 | |
| Other tangible fixed assets | 26 | €2,413 | - | -€2,413 | |
| Financial fixed assets | 28 | €158 | €158 | = | 0.0% |
| Current assets | 29/58 | €25,524 | €20,085 | -€5,439 | -21.3% |
| Stocks and contracts in progress | 3 | €3,871 | - | -€3,871 | |
| Stocks | 30/36 | €3,871 | - | -€3,871 | |
| Amounts receivable within one year | 40/41 | €3,709 | €8,684 | +€4,975 | +134.1% |
| Trade receivables | 40 | €2,937 | €8,684 | +€5,747 | +195.7% |
| Other amounts receivable | 41 | €772 | - | -€772 | |
| Cash at bank and in hand | 54/58 | €16,053 | €11,237 | -€4,816 | -30.0% |
| Deferred charges and accrued income | 490/1 | €1,891 | €164 | -€1,727 | -91.3% |
| Total equity and liabilities | 10/49 | €38,268 | €20,243 | -€18,025 | -47.1% |
| Equity | 10/15 | -€34,698 | -€728 | +€33,970 | +97.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,698 | -€33,728 | +€33,970 | +50.2% |
| Amounts payable | 17/49 | €72,966 | €20,971 | -€51,995 | -71.3% |
| Amounts payable after more than one year | 17 | €16,968 | €12,511 | -€4,457 | -26.3% |
| Financial debts | 170/4 | €16,968 | €12,511 | -€4,457 | -26.3% |
| Amounts payable within one year | 42/48 | €53,612 | €8,460 | -€45,152 | -84.2% |
| Current portion of amounts payable after more than one year | 42 | €5,448 | €4,458 | -€990 | -18.2% |
| Trade debts | 44 | €22,383 | €1,385 | -€20,998 | -93.8% |
| Suppliers | 440/4 | €22,383 | €1,385 | -€20,998 | -93.8% |
| Taxes, remuneration and social security | 45 | €25,519 | €2,322 | -€23,197 | -90.9% |
| Taxes | 450/3 | €7,010 | €2,322 | -€4,688 | -66.9% |
| Remuneration and social security | 454/9 | €18,509 | - | -€18,509 | |
| Other amounts payable | 47/48 | €262 | €295 | +€33 | +12.6% |
| Accrued charges and deferred income | 492/3 | €2,386 | - | -€2,386 | |
| Remuneration, social security and pensions | 62 | €178,786 | €40,048 | -€138,738 | -77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,125 | - | -€11,125 | |
| Other operating charges | 640/8 | €2,852 | €2,037 | -€815 | -28.6% |
| Gross operating margin | 9900 | €137,036 | €38,779 | -€98,257 | -71.7% |
| Operating profit (loss) | 9901 | -€55,727 | -€3,306 | +€52,421 | +94.1% |
| Financial income | 75/76B | €12,194 | €39,596 | +€27,402 | +224.7% |
| Recurring financial income | 75 | €45 | €182 | +€137 | +304.4% |
| Non-recurring financial income | 76B | €12,149 | €39,414 | +€27,265 | +224.4% |
| Financial charges | 65/66B | €3,289 | €2,320 | -€969 | -29.5% |
| Recurring financial charges | 65 | €2,032 | €2,320 | +€288 | +14.2% |
| Non-recurring financial charges | 66B | €1,257 | - | -€1,257 | |
| Profit (loss) for the period before taxes | 9903 | -€46,822 | €33,970 | +€80,792 | |
| Profit (loss) for the period | 9904 | -€46,822 | €33,970 | +€80,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,822 | €33,970 | +€80,792 |
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 11 October 2026 via checked.be.