FLOW COMFORT: 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.
FLOW COMFORT
Largest movements
- Tangible fixed assets -€19,800
down €19,800 (-26.5%), from €74,711 to €54,911
of which Leasing and similar rights: -€14,720
- Cash +€11,342
up €11,342 (+110%), from €10,312 to €21,654
mainly Depreciation (+€19,800) and Advances received (+€19,763)
- Receivables within one year +€7,936
up €7,936 (+76.5%), from €10,380 to €18,315
of which Trade receivables: +€6,452
- Debts after one year -€20,215
down €20,215 (-57.1%), from €35,431 to €15,215
- Advances received +€19,763
new in 2025: €19,763
- Tax, wage and social debts -€5,041
down €5,041 (-57.9%), from €8,707 to €3,666
of which Taxes: -€3,241
- Accrued charges and deferred income +€3,526
up €3,526 (+1,410%), from €250 to €3,776
- Reserves +€1,702
up €1,702 (+8.2%), from €20,808 to €22,510
of which Distributable reserves: +€1,702
- Taxes +€4,442
up €4,442 (+176%), from €2,526 to €6,967
- Gross operating margin +€3,089
up €3,089 (+9.9%), from €31,270 to €34,359
- Financial charges +€994
up €994 (+35.8%), from €2,780 to €3,775
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 | €96,452 | €95,984 | -€468 | -0.5% |
| Fixed assets | 21/28 | €74,711 | €54,911 | -€19,800 | -26.5% |
| Tangible fixed assets | 22/27 | €74,711 | €54,911 | -€19,800 | -26.5% |
| Land and buildings | 22 | €21,003 | €19,319 | -€1,684 | -8.0% |
| Plant, machinery and equipment | 23 | €6,146 | €4,394 | -€1,752 | -28.5% |
| Furniture and vehicles | 24 | €2,513 | €1,675 | -€838 | -33.3% |
| Leasing and similar rights | 25 | €42,628 | €27,908 | -€14,720 | -34.5% |
| Other tangible fixed assets | 26 | €2,422 | €1,614 | -€807 | -33.3% |
| Current assets | 29/58 | €21,741 | €41,073 | +€19,332 | +88.9% |
| Amounts receivable within one year | 40/41 | €10,380 | €18,315 | +€7,936 | +76.5% |
| Trade receivables | 40 | €9,882 | €16,333 | +€6,452 | +65.3% |
| Other amounts receivable | 41 | €498 | €1,982 | +€1,484 | +298% |
| Cash at bank and in hand | 54/58 | €10,312 | €21,654 | +€11,342 | +110% |
| Deferred charges and accrued income | 490/1 | €1,050 | €1,104 | +€54 | +5.1% |
| Total equity and liabilities | 10/49 | €96,452 | €95,984 | -€468 | -0.5% |
| Equity | 10/15 | €27,008 | €28,710 | +€1,702 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,808 | €22,510 | +€1,702 | +8.2% |
| Non-distributable reserves | 130/1 | €695 | €695 | = | 0.0% |
| Reserves not available under the articles | 1311 | €695 | €695 | = | 0.0% |
| Distributable reserves | 133 | €20,112 | €21,815 | +€1,702 | +8.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €69,445 | €67,274 | -€2,171 | -3.1% |
| Amounts payable after more than one year | 17 | €35,431 | €15,215 | -€20,215 | -57.1% |
| Financial debts | 170/4 | €35,431 | €15,215 | -€20,215 | -57.1% |
| Amounts payable within one year | 42/48 | €33,764 | €48,283 | +€14,519 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €19,415 | €20,215 | +€801 | +4.1% |
| Trade debts | 44 | €1,659 | €681 | -€978 | -59.0% |
| Suppliers | 440/4 | €1,659 | €681 | -€978 | -59.0% |
| Advances received on contracts in progress | 46 | - | €19,763 | +€19,763 | |
| Taxes, remuneration and social security | 45 | €8,707 | €3,666 | -€5,041 | -57.9% |
| Taxes | 450/3 | €6,907 | €3,666 | -€3,241 | -46.9% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €3,983 | €3,957 | -€26 | -0.7% |
| Accrued charges and deferred income | 492/3 | €250 | €3,776 | +€3,526 | +1,410% |
| Remuneration, social security and pensions | 62 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,614 | €19,800 | +€186 | +0.9% |
| Other operating charges | 640/8 | €1,145 | €1,314 | +€169 | +14.8% |
| Gross operating margin | 9900 | €31,270 | €34,359 | +€3,089 | +9.9% |
| Operating profit (loss) | 9901 | €9,711 | €12,444 | +€2,734 | +28.2% |
| Financial charges | 65/66B | €2,780 | €3,775 | +€994 | +35.8% |
| Recurring financial charges | 65 | €2,780 | €3,775 | +€994 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €6,931 | €8,670 | +€1,739 | +25.1% |
| Income taxes | 67/77 | €2,526 | €6,967 | +€4,442 | +176% |
| Profit (loss) for the period | 9904 | €4,405 | €1,702 | -€2,703 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,405 | €1,702 | -€2,703 | -61.4% |
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 23 October 2026 via checked.be.