FLEXICOMPTA: 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.
FLEXICOMPTA
Largest movements
- Cash -€89,107
down €89,107 (-56.1%), from €158,768 to €69,660
mainly Contributions, distributions and other (-€100,000) and Other debts (-€50,000)
- Tangible fixed assets -€39,806
down €39,806 (-5.5%), from €722,536 to €682,730
of which Land and buildings: -€27,193
- Intangible fixed assets -€30,616
down €30,616 (-37.2%), from €82,346 to €51,730
- Deferred charges and accrued income +€17,068
up €17,068 (+124.3%), from €13,731 to €30,799
- Receivables within one year -€12,967
down €12,967 (-5.5%), from €236,974 to €224,006
of which Other amounts receivable: -€7,990
- Reserves -€58,220
down €58,220 (-29.9%), from €194,928 to €136,708
of which Distributable reserves: -€58,220
- Other debts -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Debts after one year -€46,221
down €46,221 (-7.9%), from €584,105 to €537,885
- Trade debts -€27,700
down €27,700 (-20.7%), from €133,834 to €106,134
- Tax, wage and social debts +€27,026
up €27,026 (+101.7%), from €26,574 to €53,599
of which Remuneration and social security: +€24,371
- Staff costs +€55,750
up €55,750 (+23.6%), from €235,946 to €291,696
- Gross operating margin +€55,734
up €55,734 (+13.2%), from €420,700 to €476,434
- Write-downs -€7,293
no longer reported in 2025 (was €7,293)
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 | €1,221,233 | €1,065,804 | -€155,429 | -12.7% |
| Fixed assets | 21/28 | €811,761 | €741,339 | -€70,422 | -8.7% |
| Intangible fixed assets | 21 | €82,346 | €51,730 | -€30,616 | -37.2% |
| Tangible fixed assets | 22/27 | €722,536 | €682,730 | -€39,806 | -5.5% |
| Land and buildings | 22 | €524,325 | €497,133 | -€27,193 | -5.2% |
| Plant, machinery and equipment | 23 | €123,875 | €113,326 | -€10,550 | -8.5% |
| Furniture and vehicles | 24 | €74,335 | €72,272 | -€2,064 | -2.8% |
| Financial fixed assets | 28 | €6,879 | €6,879 | = | 0.0% |
| Current assets | 29/58 | €409,472 | €324,465 | -€85,007 | -20.8% |
| Amounts receivable within one year | 40/41 | €236,974 | €224,006 | -€12,967 | -5.5% |
| Trade receivables | 40 | €228,963 | €223,986 | -€4,977 | -2.2% |
| Other amounts receivable | 41 | €8,010 | €20 | -€7,990 | -99.7% |
| Cash at bank and in hand | 54/58 | €158,768 | €69,660 | -€89,107 | -56.1% |
| Deferred charges and accrued income | 490/1 | €13,731 | €30,799 | +€17,068 | +124.3% |
| Total equity and liabilities | 10/49 | €1,221,233 | €1,065,804 | -€155,429 | -12.7% |
| Equity | 10/15 | €256,428 | €198,208 | -€58,220 | -22.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €194,928 | €136,708 | -€58,220 | -29.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €188,778 | €130,558 | -€58,220 | -30.8% |
| Amounts payable | 17/49 | €964,804 | €867,596 | -€97,208 | -10.1% |
| Amounts payable after more than one year | 17 | €584,105 | €537,885 | -€46,221 | -7.9% |
| Financial debts | 170/4 | €584,105 | €537,885 | -€46,221 | -7.9% |
| Amounts payable within one year | 42/48 | €378,895 | €324,611 | -€54,283 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €67,738 | €64,879 | -€2,859 | -4.2% |
| Trade debts | 44 | €133,834 | €106,134 | -€27,700 | -20.7% |
| Suppliers | 440/4 | €133,834 | €106,134 | -€27,700 | -20.7% |
| Advances received on contracts in progress | 46 | €750 | - | -€750 | |
| Taxes, remuneration and social security | 45 | €26,574 | €53,599 | +€27,026 | +101.7% |
| Taxes | 450/3 | €6,278 | €8,932 | +€2,654 | +42.3% |
| Remuneration and social security | 454/9 | €20,296 | €44,667 | +€24,371 | +120.1% |
| Other amounts payable | 47/48 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Accrued charges and deferred income | 492/3 | €1,804 | €5,100 | +€3,296 | +182.7% |
| Non-recurring operating income | 76A | €1,494 | - | -€1,494 | |
| Remuneration, social security and pensions | 62 | €235,946 | €291,696 | +€55,750 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,073 | €105,722 | +€2,649 | +2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,293 | - | -€7,293 | |
| Other operating charges | 640/8 | €6,101 | €5,917 | -€184 | -3.0% |
| Non-recurring operating charges | 66A | €11,699 | €1,043 | -€10,656 | -91.1% |
| Gross operating margin | 9900 | €420,700 | €476,434 | +€55,734 | +13.2% |
| Operating profit (loss) | 9901 | €56,589 | €72,056 | +€15,467 | +27.3% |
| Financial income | 75/76B | €321 | €376 | +€55 | +17.1% |
| Recurring financial income | 75 | €321 | €376 | +€55 | +17.1% |
| Financial charges | 65/66B | €10,120 | €8,952 | -€1,168 | -11.5% |
| Recurring financial charges | 65 | €10,120 | €8,952 | -€1,168 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €46,790 | €63,480 | +€16,690 | +35.7% |
| Income taxes | 67/77 | €17,095 | €21,701 | +€4,606 | +26.9% |
| Profit (loss) for the period | 9904 | €29,695 | €41,780 | +€12,084 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,695 | €41,780 | +€12,084 | +40.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.