FLEXIBEL: 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.
FLEXIBEL
Largest movements
- Receivables within one year +€2,639
up €2,639 (+2.5%), from €106,330 to €108,968
of which Trade receivables: +€2,746
- Profit (loss) carried forward +€3,090
up €3,090 (+3.0%), from €103,658 to €106,748
- Tax, wage and social debts -€2,072
down €2,072 (-38.3%), from €5,403 to €3,332
- Trade debts +€1,285
up €1,285 (+76.2%), from €1,688 to €2,973
- Gross operating margin -€8,679
down €8,679, from €8,205 to -€474
- Taxes -€1,560
down €1,560 (-63.8%), from €2,446 to €886
- Financial income -€300
down €300 (-5.9%), from €5,092 to €4,793
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 | €118,809 | €121,113 | +€2,303 | +1.9% |
| Current assets | 29/58 | €118,809 | €121,113 | +€2,303 | +1.9% |
| Amounts receivable within one year | 40/41 | €106,330 | €108,968 | +€2,639 | +2.5% |
| Trade receivables | 40 | €18,195 | €20,941 | +€2,746 | +15.1% |
| Other amounts receivable | 41 | €88,135 | €88,028 | -€107 | -0.1% |
| Cash at bank and in hand | 54/58 | €12,309 | €11,963 | -€346 | -2.8% |
| Deferred charges and accrued income | 490/1 | €171 | €181 | +€10 | +6.0% |
| Total equity and liabilities | 10/49 | €118,809 | €121,113 | +€2,303 | +1.9% |
| Equity | 10/15 | €111,718 | €114,808 | +€3,090 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,658 | €106,748 | +€3,090 | +3.0% |
| Amounts payable | 17/49 | €7,091 | €6,304 | -€786 | -11.1% |
| Amounts payable within one year | 42/48 | €7,091 | €6,304 | -€786 | -11.1% |
| Trade debts | 44 | €1,688 | €2,973 | +€1,285 | +76.2% |
| Suppliers | 440/4 | €1,688 | €2,973 | +€1,285 | +76.2% |
| Taxes, remuneration and social security | 45 | €5,403 | €3,332 | -€2,072 | -38.3% |
| Taxes | 450/3 | €5,403 | €3,332 | -€2,072 | -38.3% |
| Other operating charges | 640/8 | €158 | €163 | +€5 | +3.3% |
| Gross operating margin | 9900 | €8,205 | -€474 | -€8,679 | |
| Operating profit (loss) | 9901 | €8,047 | -€637 | -€8,684 | |
| Financial income | 75/76B | €5,092 | €4,793 | -€300 | -5.9% |
| Recurring financial income | 75 | €5,092 | €4,793 | -€300 | -5.9% |
| Financial charges | 65/66B | €191 | €180 | -€11 | -5.6% |
| Recurring financial charges | 65 | €191 | €180 | -€11 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €12,948 | €3,976 | -€8,973 | -69.3% |
| Income taxes | 67/77 | €2,446 | €886 | -€1,560 | -63.8% |
| Profit (loss) for the period | 9904 | €10,502 | €3,090 | -€7,412 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,502 | €3,090 | -€7,412 | -70.6% |
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.