Flipchartman: 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.
Flipchartman
Largest movements
- Cash -€25,455
down €25,455 (-19.1%), from €133,142 to €107,688
mainly Receivables within one year (-€23,643) and Contributions, distributions and other (-€17,000)
- Receivables within one year +€23,643
up €23,643 (+96.3%), from €24,540 to €48,183
of which Trade receivables: +€18,412
- Tangible fixed assets -€8,853
down €8,853 (-9.3%), from €95,372 to €86,519
of which Land and buildings: -€5,160
- Debts after one year -€7,865
down €7,865 (-28.0%), from €28,103 to €20,237
- Reserves -€5,602
down €5,602 (-3.0%), from €187,561 to €181,959
of which Distributable reserves: -€5,602
- Trade debts +€4,110
up €4,110 (+167%), from €2,464 to €6,574
- Gross operating margin -€35,533
down €35,533 (-55.7%), from €63,742 to €28,209
- Taxes -€8,978
down €8,978 (-59.0%), from €15,205 to €6,227
- Financial charges -€891
down €891 (-39.4%), from €2,261 to €1,370
- Depreciation -€667
down €667 (-7.0%), from €9,520 to €8,853
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 | €253,054 | €242,389 | -€10,665 | -4.2% |
| Fixed assets | 21/28 | €95,372 | €86,519 | -€8,853 | -9.3% |
| Tangible fixed assets | 22/27 | €95,372 | €86,519 | -€8,853 | -9.3% |
| Land and buildings | 22 | €87,720 | €82,560 | -€5,160 | -5.9% |
| Furniture and vehicles | 24 | €7,652 | €3,959 | -€3,693 | -48.3% |
| Current assets | 29/58 | €157,682 | €155,871 | -€1,812 | -1.1% |
| Amounts receivable within one year | 40/41 | €24,540 | €48,183 | +€23,643 | +96.3% |
| Trade receivables | 40 | €24,540 | €42,952 | +€18,412 | +75.0% |
| Other amounts receivable | 41 | - | €5,231 | +€5,231 | |
| Cash at bank and in hand | 54/58 | €133,142 | €107,688 | -€25,455 | -19.1% |
| Total equity and liabilities | 10/49 | €253,054 | €242,389 | -€10,665 | -4.2% |
| Equity | 10/15 | €202,190 | €196,588 | -€5,602 | -2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €187,561 | €181,959 | -€5,602 | -3.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €185,706 | €180,104 | -€5,602 | -3.0% |
| Profit (loss) carried forward | 14 | €2,229 | €2,229 | = | 0.0% |
| Amounts payable | 17/49 | €50,864 | €45,801 | -€5,063 | -10.0% |
| Amounts payable after more than one year | 17 | €28,103 | €20,237 | -€7,865 | -28.0% |
| Financial debts | 170/4 | €28,103 | €20,237 | -€7,865 | -28.0% |
| Amounts payable within one year | 42/48 | €22,761 | €25,564 | +€2,803 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €13,466 | €13,594 | +€128 | +0.9% |
| Trade debts | 44 | €2,464 | €6,574 | +€4,110 | +167% |
| Suppliers | 440/4 | €2,464 | €6,574 | +€4,110 | +167% |
| Taxes, remuneration and social security | 45 | €6,263 | €5,396 | -€867 | -13.8% |
| Taxes | 450/3 | €6,263 | €5,396 | -€867 | -13.8% |
| Other amounts payable | 47/48 | €569 | - | -€569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,520 | €8,853 | -€667 | -7.0% |
| Other operating charges | 640/8 | €1,022 | €1,016 | -€7 | -0.6% |
| Gross operating margin | 9900 | €63,742 | €28,209 | -€35,533 | -55.7% |
| Operating profit (loss) | 9901 | €53,200 | €18,340 | -€34,860 | -65.5% |
| Financial income | 75/76B | €129 | €655 | +€526 | +410% |
| Recurring financial income | 75 | €129 | €655 | +€526 | +410% |
| Financial charges | 65/66B | €2,261 | €1,370 | -€891 | -39.4% |
| Recurring financial charges | 65 | €2,261 | €1,370 | -€891 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €51,067 | €17,624 | -€33,442 | -65.5% |
| Income taxes | 67/77 | €15,205 | €6,227 | -€8,978 | -59.0% |
| Profit (loss) for the period | 9904 | €35,862 | €11,398 | -€24,464 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,862 | €11,398 | -€24,464 | -68.2% |
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 18 October 2026 via checked.be.