Flexius: 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.
Flexius
Largest movements
- Cash -€24,029
down €24,029 (-55.4%), from €43,359 to €19,330
mainly Contributions, distributions and other (-€31,431) and Net result for the year (-€27,355)
- Tangible fixed assets -€12,643
down €12,643 (-6.9%), from €184,341 to €171,698
of which Furniture and vehicles: -€15,183
- Receivables within one year -€4,319
down €4,319 (-17.7%), from €24,343 to €20,024
of which Trade receivables: -€4,375
- Reserves -€58,785
down €58,785 (-56.9%), from €103,401 to €44,615
- Other debts +€36,554
up €36,554 (+52.1%), from €70,133 to €106,688
- Debts after one year -€15,356
down €15,356 (-56.9%), from €26,991 to €11,635
- Gross operating margin -€38,221
down €38,221, from €37,052 to -€1,169
- Taxes -€5,355
down €5,355 (-96.6%), from €5,544 to €189
- Financial charges +€3,032
up €3,032 (+75.3%), from €4,024 to €7,055
- Financial income -€968
down €968 (-100.0%), from €968 to €0
- Depreciation +€781
up €781 (+4.4%), from €17,636 to €18,417
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 | €254,609 | €213,886 | -€40,723 | -16.0% |
| Fixed assets | 21/28 | €185,681 | €172,765 | -€12,916 | -7.0% |
| Intangible fixed assets | 21 | €1,340 | €1,067 | -€273 | -20.4% |
| Tangible fixed assets | 22/27 | €184,341 | €171,698 | -€12,643 | -6.9% |
| Land and buildings | 22 | €136,125 | €136,125 | = | 0.0% |
| Furniture and vehicles | 24 | €47,376 | €32,192 | -€15,183 | -32.0% |
| Other tangible fixed assets | 26 | €841 | €3,381 | +€2,540 | +302% |
| Current assets | 29/58 | €68,928 | €41,121 | -€27,807 | -40.3% |
| Amounts receivable within one year | 40/41 | €24,343 | €20,024 | -€4,319 | -17.7% |
| Trade receivables | 40 | €19,115 | €14,740 | -€4,375 | -22.9% |
| Other amounts receivable | 41 | €5,228 | €5,284 | +€56 | +1.1% |
| Cash at bank and in hand | 54/58 | €43,359 | €19,330 | -€24,029 | -55.4% |
| Deferred charges and accrued income | 490/1 | €1,226 | €1,767 | +€541 | +44.1% |
| Total equity and liabilities | 10/49 | €254,609 | €213,886 | -€40,723 | -16.0% |
| Equity | 10/15 | €122,001 | €63,215 | -€58,785 | -48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,401 | €44,615 | -€58,785 | -56.9% |
| Distributable reserves | 133 | €103,401 | €44,615 | -€58,785 | -56.9% |
| Amounts payable | 17/49 | €132,608 | €150,671 | +€18,063 | +13.6% |
| Amounts payable after more than one year | 17 | €26,991 | €11,635 | -€15,356 | -56.9% |
| Financial debts | 170/4 | €26,991 | €11,635 | -€15,356 | -56.9% |
| Amounts payable within one year | 42/48 | €105,617 | €139,036 | +€33,419 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €15,178 | €15,356 | +€178 | +1.2% |
| Trade debts | 44 | €7,976 | €5,913 | -€2,063 | -25.9% |
| Suppliers | 440/4 | €7,976 | €5,913 | -€2,063 | -25.9% |
| Taxes, remuneration and social security | 45 | €12,330 | €11,079 | -€1,250 | -10.1% |
| Taxes | 450/3 | €9,700 | €8,449 | -€1,250 | -12.9% |
| Remuneration and social security | 454/9 | €2,630 | €2,630 | = | 0.0% |
| Other amounts payable | 47/48 | €70,133 | €106,688 | +€36,554 | +52.1% |
| Remuneration, social security and pensions | 62 | -€142 | - | +€142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,636 | €18,417 | +€781 | +4.4% |
| Other operating charges | 640/8 | €1,303 | €524 | -€779 | -59.8% |
| Gross operating margin | 9900 | €37,052 | -€1,169 | -€38,221 | |
| Operating profit (loss) | 9901 | €18,254 | -€20,110 | -€38,364 | |
| Financial income | 75/76B | €968 | €0 | -€968 | -100.0% |
| Recurring financial income | 75 | €968 | €0 | -€968 | -100.0% |
| Financial charges | 65/66B | €4,024 | €7,055 | +€3,032 | +75.3% |
| Recurring financial charges | 65 | €4,024 | €7,055 | +€3,032 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €15,198 | -€27,165 | -€42,363 | |
| Income taxes | 67/77 | €5,544 | €189 | -€5,355 | -96.6% |
| Profit (loss) for the period | 9904 | €9,654 | -€27,355 | -€37,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,654 | -€27,355 | -€37,008 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.