Flippo Architecture: 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.
Flippo Architecture
Largest movements
- Cash -€30,716
down €30,716 (-73.1%), from €42,019 to €11,303
mainly Receivables within one year (-€16,972) and Investment in fixed assets (net) (-€13,731)
- Receivables within one year +€16,972
up €16,972 (+105%), from €16,133 to €33,105
of which Trade receivables: +€15,626
- Tangible fixed assets +€1,918
up €1,918 (+4.7%), from €40,820 to €42,738
of which Furniture and vehicles: +€1,835
- Debts after one year -€7,962
down €7,962 (-31.1%), from €25,585 to €17,623
- Trade debts -€3,180
down €3,180 (-53.1%), from €5,990 to €2,810
- Other debts -€1,385
down €1,385 (-37.0%), from €3,743 to €2,358
- Gross operating margin -€12,495
down €12,495 (-42.8%), from €29,226 to €16,731
- Depreciation -€6,382
down €6,382 (-35.1%), from €18,195 to €11,813
- Financial charges -€472
down €472 (-22.9%), from €2,063 to €1,591
- Other operating charges -€368
down €368 (-23.2%), from €1,589 to €1,221
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 | €99,623 | €87,819 | -€11,804 | -11.8% |
| Fixed assets | 21/28 | €40,845 | €42,763 | +€1,918 | +4.7% |
| Tangible fixed assets | 22/27 | €40,820 | €42,738 | +€1,918 | +4.7% |
| Furniture and vehicles | 24 | €37,923 | €39,758 | +€1,835 | +4.8% |
| Other tangible fixed assets | 26 | €2,897 | €2,980 | +€83 | +2.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €58,778 | €45,056 | -€13,722 | -23.3% |
| Amounts receivable within one year | 40/41 | €16,133 | €33,105 | +€16,972 | +105% |
| Trade receivables | 40 | €11,732 | €27,358 | +€15,626 | +133% |
| Other amounts receivable | 41 | €4,401 | €5,747 | +€1,346 | +30.6% |
| Cash at bank and in hand | 54/58 | €42,019 | €11,303 | -€30,716 | -73.1% |
| Deferred charges and accrued income | 490/1 | €626 | €648 | +€22 | +3.5% |
| Total equity and liabilities | 10/49 | €99,623 | €87,819 | -€11,804 | -11.8% |
| Equity | 10/15 | €55,149 | €55,566 | +€417 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,689 | €35,106 | +€417 | +1.2% |
| Amounts payable | 17/49 | €44,474 | €32,253 | -€12,221 | -27.5% |
| Amounts payable after more than one year | 17 | €25,585 | €17,623 | -€7,962 | -31.1% |
| Financial debts | 170/4 | €25,585 | €17,623 | -€7,962 | -31.1% |
| Amounts payable within one year | 42/48 | €18,889 | €14,630 | -€4,259 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €7,656 | €7,962 | +€306 | +4.0% |
| Trade debts | 44 | €5,990 | €2,810 | -€3,180 | -53.1% |
| Suppliers | 440/4 | €5,990 | €2,810 | -€3,180 | -53.1% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Taxes | 450/3 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,743 | €2,358 | -€1,385 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,195 | €11,813 | -€6,382 | -35.1% |
| Other operating charges | 640/8 | €1,589 | €1,221 | -€368 | -23.2% |
| Gross operating margin | 9900 | €29,226 | €16,731 | -€12,495 | -42.8% |
| Operating profit (loss) | 9901 | €9,442 | €3,697 | -€5,745 | -60.8% |
| Financial charges | 65/66B | €2,063 | €1,591 | -€472 | -22.9% |
| Recurring financial charges | 65 | €2,063 | €1,591 | -€472 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €7,379 | €2,106 | -€5,273 | -71.5% |
| Income taxes | 67/77 | €1,564 | €1,689 | +€125 | +8.0% |
| Profit (loss) for the period | 9904 | €5,815 | €417 | -€5,398 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,815 | €417 | -€5,398 | -92.8% |
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 19 October 2026 via checked.be.