FLEXIBLE CAPITAL ALLOCATION BVBA: 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.
FLEXIBLE CAPITAL ALLOCATION BVBA
Largest movements
- Cash +€25,386
up €25,386 (+11.9%), from €213,039 to €238,424
mainly Net result for the year (+€58,729) and Tax, wage and social debts (+€14,093)
- Tax, wage and social debts +€14,093
up €14,093 (+48.5%), from €29,052 to €43,145
- Profit (loss) carried forward +€11,015
up €11,015 (+6.3%), from €174,017 to €185,031
No income-statement line moved by more than 1% of the activity.
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 | €213,039 | €238,424 | +€25,386 | +11.9% |
| Current assets | 29/58 | €213,039 | €238,424 | +€25,386 | +11.9% |
| Cash at bank and in hand | 54/58 | €213,039 | €238,424 | +€25,386 | +11.9% |
| Total equity and liabilities | 10/49 | €213,039 | €238,424 | +€25,386 | +11.9% |
| Equity | 10/15 | €182,077 | €193,091 | +€11,015 | +6.0% |
| 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 | €174,017 | €185,031 | +€11,015 | +6.3% |
| Amounts payable | 17/49 | €30,962 | €45,333 | +€14,371 | +46.4% |
| Amounts payable within one year | 42/48 | €30,962 | €45,333 | +€14,371 | +46.4% |
| Taxes, remuneration and social security | 45 | €29,052 | €43,145 | +€14,093 | +48.5% |
| Taxes | 450/3 | €29,052 | €43,145 | +€14,093 | +48.5% |
| Other amounts payable | 47/48 | €1,910 | €2,188 | +€278 | +14.6% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €80,147 | €80,780 | +€633 | +0.8% |
| Operating profit (loss) | 9901 | €80,029 | €80,261 | +€231 | +0.3% |
| Financial charges | 65/66B | €153 | €153 | -€0 | -0.2% |
| Recurring financial charges | 65 | €153 | €153 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €79,876 | €80,108 | +€231 | +0.3% |
| Income taxes | 67/77 | €21,732 | €21,379 | -€354 | -1.6% |
| Profit (loss) for the period | 9904 | €58,144 | €58,729 | +€585 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,144 | €58,729 | +€585 | +1.0% |
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 31 October 2026 via checked.be.