FLEXIBILITY SERVICE: 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.
FLEXIBILITY SERVICE
Largest movements
- Cash +€16,532
up €16,532 (+201.4%), from €8,209 to €24,741
mainly Receivables within one year (+€15,525) and Net result for the year (+€7,800)
- Receivables within one year -€15,525
down €15,525 (-84.4%), from €18,398 to €2,874
of which Trade receivables: -€13,147
- Tangible fixed assets +€4,000
new in 2024: €4,000
- Profit (loss) carried forward +€7,800
up €7,800 (+40.5%), from €19,248 to €27,049
- Other debts -€5,129
no longer reported in 2024 (was €5,129)
- Tax, wage and social debts +€3,164
new in 2024: €3,164
- Trade debts -€828
no longer reported in 2024 (was €828)
- Turnover +€258,701
new in 2024: €258,701
- Purchases and services +€247,622
new in 2024: €247,622
- Gross operating margin -€8,627
down €8,627 (-43.0%), from €20,057 to €11,430
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,705 | €31,713 | +€5,007 | +18.8% |
| Fixed assets | 21/28 | €98 | €4,098 | +€4,000 | +4081.6% |
| Tangible fixed assets | 22/27 | - | €4,000 | +€4,000 | |
| Furniture and vehicles | 24 | - | €4,000 | +€4,000 | |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €26,607 | €27,615 | +€1,007 | +3.8% |
| Amounts receivable within one year | 40/41 | €18,398 | €2,874 | -€15,525 | -84.4% |
| Trade receivables | 40 | €15,835 | €2,688 | -€13,147 | -83.0% |
| Other amounts receivable | 41 | €2,563 | €186 | -€2,377 | -92.8% |
| Cash at bank and in hand | 54/58 | €8,209 | €24,741 | +€16,532 | +201.4% |
| Total equity and liabilities | 10/49 | €26,705 | €31,713 | +€5,007 | +18.8% |
| Equity | 10/15 | €20,748 | €28,549 | +€7,800 | +37.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,248 | €27,049 | +€7,800 | +40.5% |
| Amounts payable | 17/49 | €5,957 | €3,164 | -€2,793 | -46.9% |
| Amounts payable within one year | 42/48 | €5,957 | €3,164 | -€2,793 | -46.9% |
| Trade debts | 44 | €828 | - | -€828 | |
| Suppliers | 440/4 | €828 | - | -€828 | |
| Taxes, remuneration and social security | 45 | - | €3,164 | +€3,164 | |
| Taxes | 450/3 | - | €3,164 | +€3,164 | |
| Other amounts payable | 47/48 | €5,129 | - | -€5,129 | |
| Turnover | 70 | - | €258,701 | +€258,701 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €247,622 | +€247,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €809 | €201 | -€607 | -75.1% |
| Gross operating margin | 9900 | €20,057 | €11,430 | -€8,627 | -43.0% |
| Operating profit (loss) | 9901 | €19,248 | €9,228 | -€10,020 | -52.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €528 | +€528 | |
| Recurring financial charges | 65 | - | €528 | +€528 | |
| Profit (loss) for the period before taxes | 9903 | €19,248 | €8,701 | -€10,547 | -54.8% |
| Income taxes | 67/77 | - | €900 | +€900 | |
| Profit (loss) for the period | 9904 | €19,248 | €7,800 | -€11,448 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,248 | €7,800 | -€11,448 | -59.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.