FLEXIMPLE: 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.
FLEXIMPLE
Largest movements
- Cash -€8,530
down €8,530 (-14.0%), from €60,854 to €52,324
mainly Other debts (-€64,112) and Receivables within one year (-€4,102)
- Receivables within one year +€4,102
up €4,102 (+14.4%), from €28,553 to €32,655
of which Trade receivables: +€2,833
- Tangible fixed assets -€1,740
down €1,740 (-23.6%), from €7,365 to €5,625
of which Furniture and vehicles: -€2,493
- Deferred charges and accrued income +€1,041
up €1,041 (+155%), from €670 to €1,711
- Other debts -€64,112
down €64,112 (-90.1%), from €71,133 to €7,021
- Profit (loss) carried forward +€58,593
up €58,593, from €0 to €58,593
- Gross operating margin -€12,909
down €12,909 (-14.4%), from €89,361 to €76,452
- Taxes -€2,391
down €2,391 (-13.6%), from €17,622 to €15,231
- Depreciation -€1,720
down €1,720 (-46.8%), from €3,674 to €1,954
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 | €97,535 | €92,408 | -€5,127 | -5.3% |
| Fixed assets | 21/28 | €7,458 | €5,718 | -€1,740 | -23.3% |
| Tangible fixed assets | 22/27 | €7,365 | €5,625 | -€1,740 | -23.6% |
| Plant, machinery and equipment | 23 | €510 | €1,263 | +€753 | +148% |
| Furniture and vehicles | 24 | €6,855 | €4,362 | -€2,493 | -36.4% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €90,077 | €86,690 | -€3,387 | -3.8% |
| Amounts receivable within one year | 40/41 | €28,553 | €32,655 | +€4,102 | +14.4% |
| Trade receivables | 40 | €28,553 | €31,386 | +€2,833 | +9.9% |
| Other amounts receivable | 41 | - | €1,269 | +€1,269 | |
| Cash at bank and in hand | 54/58 | €60,854 | €52,324 | -€8,530 | -14.0% |
| Deferred charges and accrued income | 490/1 | €670 | €1,711 | +€1,041 | +155% |
| Total equity and liabilities | 10/49 | €97,535 | €92,408 | -€5,127 | -5.3% |
| Equity | 10/15 | €20,460 | €79,053 | +€58,593 | +286% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €58,593 | +€58,593 | |
| Amounts payable | 17/49 | €77,075 | €13,355 | -€63,720 | -82.7% |
| Amounts payable within one year | 42/48 | €77,075 | €13,355 | -€63,720 | -82.7% |
| Trade debts | 44 | €1,488 | €1,778 | +€290 | +19.5% |
| Suppliers | 440/4 | €1,488 | €1,778 | +€290 | +19.5% |
| Taxes, remuneration and social security | 45 | €4,454 | €4,556 | +€102 | +2.3% |
| Taxes | 450/3 | €4,454 | €4,556 | +€102 | +2.3% |
| Other amounts payable | 47/48 | €71,133 | €7,021 | -€64,112 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,674 | €1,954 | -€1,720 | -46.8% |
| Other operating charges | 640/8 | €683 | €601 | -€82 | -12.0% |
| Gross operating margin | 9900 | €89,361 | €76,452 | -€12,909 | -14.4% |
| Operating profit (loss) | 9901 | €85,004 | €73,897 | -€11,107 | -13.1% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €89 | €78 | -€11 | -12.4% |
| Recurring financial charges | 65 | €89 | €78 | -€11 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €84,915 | €73,824 | -€11,091 | -13.1% |
| Income taxes | 67/77 | €17,622 | €15,231 | -€2,391 | -13.6% |
| Profit (loss) for the period | 9904 | €67,293 | €58,593 | -€8,700 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,293 | €58,593 | -€8,700 | -12.9% |
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 20 October 2026 via checked.be.