FLINK: 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.
FLINK
Largest movements
- Tangible fixed assets -€9,151
down €9,151 (-29.2%), from €31,330 to €22,179
- Cash +€7,897
up €7,897 (+25.3%), from €31,271 to €39,167
mainly Net result for the year (+€32,400) and Depreciation (+€9,151)
- Receivables within one year +€1,583
up €1,583 (+5.2%), from €30,171 to €31,755
of which Trade receivables: +€1,583
- Reserves +€10,125
up €10,125 (+72.7%), from €13,927 to €24,052
- Debts after one year -€7,895
down €7,895 (-62.1%), from €12,717 to €4,822
- Other debts -€3,333
down €3,333 (-11.3%), from €29,422 to €26,089
- Tax, wage and social debts +€1,229
up €1,229 (+12.5%), from €9,866 to €11,095
- Gross operating margin +€2,708
up €2,708 (+5.0%), from €53,811 to €56,518
- Taxes +€1,201
up €1,201 (+10.6%), from €11,302 to €12,503
- Depreciation -€673
down €673 (-6.8%), from €9,823 to €9,151
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 | €95,563 | €95,647 | +€85 | +0.1% |
| Fixed assets | 21/28 | €31,805 | €22,654 | -€9,151 | -28.8% |
| Tangible fixed assets | 22/27 | €31,330 | €22,179 | -€9,151 | -29.2% |
| Furniture and vehicles | 24 | €31,330 | €22,179 | -€9,151 | -29.2% |
| Financial fixed assets | 28 | €475 | €475 | = | 0.0% |
| Current assets | 29/58 | €63,758 | €72,993 | +€9,235 | +14.5% |
| Amounts receivable within one year | 40/41 | €30,171 | €31,755 | +€1,583 | +5.2% |
| Trade receivables | 40 | €30,171 | €31,755 | +€1,583 | +5.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €31,271 | €39,167 | +€7,897 | +25.3% |
| Deferred charges and accrued income | 490/1 | €2,316 | €2,071 | -€245 | -10.6% |
| Total equity and liabilities | 10/49 | €95,563 | €95,647 | +€85 | +0.1% |
| Equity | 10/15 | €33,927 | €44,052 | +€10,125 | +29.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,927 | €24,052 | +€10,125 | +72.7% |
| Distributable reserves | 133 | €13,927 | €24,052 | +€10,125 | +72.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,636 | €51,596 | -€10,040 | -16.3% |
| Amounts payable after more than one year | 17 | €12,717 | €4,822 | -€7,895 | -62.1% |
| Financial debts | 170/4 | €12,717 | €4,822 | -€7,895 | -62.1% |
| Amounts payable within one year | 42/48 | €48,546 | €46,589 | -€1,957 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €7,448 | €7,895 | +€447 | +6.0% |
| Trade debts | 44 | €1,810 | €1,510 | -€300 | -16.6% |
| Suppliers | 440/4 | €1,810 | €1,510 | -€300 | -16.6% |
| Taxes, remuneration and social security | 45 | €9,866 | €11,095 | +€1,229 | +12.5% |
| Taxes | 450/3 | €9,866 | €11,095 | +€1,229 | +12.5% |
| Other amounts payable | 47/48 | €29,422 | €26,089 | -€3,333 | -11.3% |
| Accrued charges and deferred income | 492/3 | €373 | €185 | -€188 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,823 | €9,151 | -€673 | -6.8% |
| Other operating charges | 640/8 | €1,392 | €1,379 | -€13 | -0.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €53,811 | €56,518 | +€2,708 | +5.0% |
| Operating profit (loss) | 9901 | €42,596 | €45,989 | +€3,393 | +8.0% |
| Financial income | 75/76B | €58 | €0 | -€58 | -100.0% |
| Recurring financial income | 75 | €58 | €0 | -€58 | -100.0% |
| Financial charges | 65/66B | €1,468 | €1,086 | -€382 | -26.0% |
| Recurring financial charges | 65 | €1,468 | €1,086 | -€382 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €41,186 | €44,903 | +€3,717 | +9.0% |
| Income taxes | 67/77 | €11,302 | €12,503 | +€1,201 | +10.6% |
| Profit (loss) for the period | 9904 | €29,884 | €32,400 | +€2,516 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,884 | €32,400 | +€2,516 | +8.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.