Flexi Professionals: 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.
Flexi Professionals
Largest movements
- Cash +€81,940
up €81,940 (+2816.4%), from €2,909 to €84,849
mainly Net result for the year (+€57,410) and Receivables within one year (+€29,598)
- Receivables within one year -€29,598
down €29,598 (-100.0%), from €29,598 to €0
of which Trade receivables: -€16,359
- Reserves +€57,410
up €57,410 (+16.1%), from €357,634 to €415,044
- Tax, wage and social debts +€6,557
up €6,557 (+163.9%), from €4,000 to €10,557
of which Taxes: +€6,557
- Gross operating margin +€19,796
up €19,796 (+20.2%), from €97,973 to €117,769
- Taxes +€11,676
up €11,676 (+69.7%), from €16,761 to €28,437
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 | €375,002 | €433,153 | +€58,151 | +15.5% |
| Fixed assets | 21/28 | €96,482 | €97,285 | +€804 | +0.8% |
| Tangible fixed assets | 22/27 | €11,302 | €12,105 | +€804 | +7.1% |
| Land and buildings | 22 | - | €1,940 | +€1,940 | |
| Furniture and vehicles | 24 | €11,302 | €10,166 | -€1,136 | -10.1% |
| Financial fixed assets | 28 | €85,180 | €85,180 | = | 0.0% |
| Current assets | 29/58 | €278,520 | €335,868 | +€57,348 | +20.6% |
| Amounts receivable after more than one year | 29 | €201,700 | €203,710 | +€2,010 | +1.0% |
| Other amounts receivable | 291 | €201,700 | €203,710 | +€2,010 | +1.0% |
| Stocks and contracts in progress | 3 | €44,060 | €46,812 | +€2,753 | +6.2% |
| Stocks | 30/36 | €44,060 | €46,812 | +€2,753 | +6.2% |
| Amounts receivable within one year | 40/41 | €29,598 | €0 | -€29,598 | -100.0% |
| Trade receivables | 40 | €16,359 | €0 | -€16,359 | -100.0% |
| Other amounts receivable | 41 | €13,239 | €0 | -€13,239 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,909 | €84,849 | +€81,940 | +2816.4% |
| Deferred charges and accrued income | 490/1 | €252 | €496 | +€244 | +96.6% |
| Total equity and liabilities | 10/49 | €375,002 | €433,153 | +€58,151 | +15.5% |
| Equity | 10/15 | €358,634 | €416,044 | +€57,410 | +16.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €357,634 | €415,044 | +€57,410 | +16.1% |
| Distributable reserves | 133 | €357,634 | €415,044 | +€57,410 | +16.1% |
| Amounts payable | 17/49 | €16,368 | €17,109 | +€741 | +4.5% |
| Amounts payable within one year | 42/48 | €13,485 | €16,983 | +€3,498 | +25.9% |
| Trade debts | 44 | €9,355 | €6,199 | -€3,156 | -33.7% |
| Suppliers | 440/4 | €9,355 | €6,199 | -€3,156 | -33.7% |
| Taxes, remuneration and social security | 45 | €4,000 | €10,557 | +€6,557 | +163.9% |
| Taxes | 450/3 | - | €6,557 | +€6,557 | |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €130 | €227 | +€97 | +75.1% |
| Accrued charges and deferred income | 492/3 | €2,883 | €126 | -€2,757 | -95.6% |
| Non-recurring operating income | 76A | - | €8,967 | +€8,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,371 | €1,874 | -€497 | -21.0% |
| Other operating charges | 640/8 | €1,944 | €1,713 | -€231 | -11.9% |
| Non-recurring operating charges | 66A | €16,800 | €28,066 | +€11,266 | +67.1% |
| Gross operating margin | 9900 | €97,973 | €117,769 | +€19,796 | +20.2% |
| Operating profit (loss) | 9901 | €76,857 | €86,116 | +€9,258 | +12.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +108.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +108.3% |
| Financial charges | 65/66B | €866 | €271 | -€596 | -68.8% |
| Recurring financial charges | 65 | €866 | €271 | -€596 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €75,992 | €85,846 | +€9,854 | +13.0% |
| Income taxes | 67/77 | €16,761 | €28,437 | +€11,676 | +69.7% |
| Profit (loss) for the period | 9904 | €59,231 | €57,410 | -€1,821 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,231 | €57,410 | -€1,821 | -3.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.