Flip-Tec: 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.
Flip-Tec
Largest movements
- Cash +€62,871
up €62,871 (+176.0%), from €35,714 to €98,585
mainly Net result for the year (+€54,964) and Receivables within one year (+€9,694)
- Receivables within one year -€9,694
down €9,694 (-32.6%), from €29,732 to €20,039
of which Trade receivables: -€6,087
- Tangible fixed assets -€1,492
down €1,492 (-28.5%), from €5,233 to €3,740
of which Furniture and vehicles: -€1,198
- Reserves +€54,964
up €54,964 (+94.0%), from €58,468 to €113,432
- Tax, wage and social debts -€4,514
down €4,514 (-46.3%), from €9,742 to €5,228
- Gross operating margin +€53,746
up €53,746 (+301.2%), from €17,847 to €71,593
- Taxes +€10,853
up €10,853 (+339.7%), from €3,195 to €14,048
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 | €71,594 | €122,364 | +€50,771 | +70.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €5,233 | €3,740 | -€1,492 | -28.5% |
| Tangible fixed assets | 22/27 | €5,233 | €3,740 | -€1,492 | -28.5% |
| Plant, machinery and equipment | 23 | €1,307 | €1,013 | -€294 | -22.5% |
| Furniture and vehicles | 24 | €3,925 | €2,727 | -€1,198 | -30.5% |
| Current assets | 29/58 | €66,361 | €118,624 | +€52,263 | +78.8% |
| Amounts receivable within one year | 40/41 | €29,732 | €20,039 | -€9,694 | -32.6% |
| Trade receivables | 40 | €25,743 | €19,656 | -€6,087 | -23.6% |
| Other amounts receivable | 41 | €3,990 | €383 | -€3,606 | -90.4% |
| Cash at bank and in hand | 54/58 | €35,714 | €98,585 | +€62,871 | +176.0% |
| Deferred charges and accrued income | 490/1 | €915 | €0 | -€915 | -100.0% |
| Total equity and liabilities | 10/49 | €71,594 | €122,364 | +€50,771 | +70.9% |
| Equity | 10/15 | €59,468 | €114,432 | +€54,964 | +92.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €58,468 | €113,432 | +€54,964 | +94.0% |
| Distributable reserves | 133 | €58,468 | €113,432 | +€54,964 | +94.0% |
| Amounts payable | 17/49 | €12,125 | €7,933 | -€4,193 | -34.6% |
| Amounts payable within one year | 42/48 | €12,125 | €7,933 | -€4,193 | -34.6% |
| Trade debts | 44 | €472 | €598 | +€126 | +26.7% |
| Suppliers | 440/4 | €472 | €598 | +€126 | +26.7% |
| Taxes, remuneration and social security | 45 | €9,742 | €5,228 | -€4,514 | -46.3% |
| Taxes | 450/3 | €9,742 | €5,228 | -€4,514 | -46.3% |
| Other amounts payable | 47/48 | €1,911 | €2,107 | +€196 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | €2,130 | -€470 | -18.1% |
| Other operating charges | 640/8 | €213 | €345 | +€132 | +62.0% |
| Gross operating margin | 9900 | €17,847 | €71,593 | +€53,746 | +301.2% |
| Operating profit (loss) | 9901 | €15,034 | €69,118 | +€54,084 | +359.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €107 | +€38 | +54.7% |
| Recurring financial charges | 65 | €69 | €107 | +€38 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €14,965 | €69,012 | +€54,047 | +361.2% |
| Income taxes | 67/77 | €3,195 | €14,048 | +€10,853 | +339.7% |
| Profit (loss) for the period | 9904 | €11,770 | €54,964 | +€43,194 | +367.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,770 | €54,964 | +€43,194 | +367.0% |
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 9 October 2026 via checked.be.