Flow Consult: 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.
Flow Consult
Largest movements
- Cash +€7,116
up €7,116 (+7.7%), from €91,860 to €98,976
mainly Other debts (+€67,739) and Tax, wage and social debts (+€12,941)
- Receivables within one year +€5,811
up €5,811 (+55.6%), from €10,442 to €16,253
of which Trade receivables: +€5,848
- Tangible fixed assets +€2,476
up €2,476 (+750.7%), from €330 to €2,805
- Deferred charges and accrued income -€2,443
down €2,443 (-82.1%), from €2,975 to €531
- Reserves -€68,859
down €68,859 (-85.5%), from €80,576 to €11,717
- Other debts +€67,739
up €67,739 (+12876.7%), from €526 to €68,265
- Tax, wage and social debts +€12,941
up €12,941 (+147.0%), from €8,806 to €21,747
- Gross operating margin +€10,019
up €10,019 (+140.6%), from €7,127 to €17,145
- Taxes +€2,493
up €2,493 (+194.7%), from €1,280 to €3,773
- Other operating charges -€437
down €437 (-77.4%), from €564 to €128
- Financial income +€246
up €246 (+2767.5%), from €9 to €255
- Financial charges -€193
down €193 (-25.7%), from €749 to €557
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 | €108,508 | €120,597 | +€12,089 | +11.1% |
| Fixed assets | 21/28 | €3,231 | €4,837 | +€1,606 | +49.7% |
| Intangible fixed assets | 21 | €2,901 | €2,031 | -€870 | -30.0% |
| Tangible fixed assets | 22/27 | €330 | €2,805 | +€2,476 | +750.7% |
| Furniture and vehicles | 24 | €330 | €2,805 | +€2,476 | +750.7% |
| Current assets | 29/58 | €105,277 | €115,760 | +€10,483 | +10.0% |
| Amounts receivable within one year | 40/41 | €10,442 | €16,253 | +€5,811 | +55.6% |
| Trade receivables | 40 | €9,685 | €15,533 | +€5,848 | +60.4% |
| Other amounts receivable | 41 | €757 | €720 | -€37 | -4.9% |
| Cash at bank and in hand | 54/58 | €91,860 | €98,976 | +€7,116 | +7.7% |
| Deferred charges and accrued income | 490/1 | €2,975 | €531 | -€2,443 | -82.1% |
| Total equity and liabilities | 10/49 | €108,508 | €120,597 | +€12,089 | +11.1% |
| Equity | 10/15 | €99,176 | €30,317 | -€68,859 | -69.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,576 | €11,717 | -€68,859 | -85.5% |
| Distributable reserves | 133 | €80,576 | €11,717 | -€68,859 | -85.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,332 | €90,280 | +€80,948 | +867.4% |
| Amounts payable within one year | 42/48 | €9,332 | €90,280 | +€80,948 | +867.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €268 | +€268 | |
| Suppliers | 440/4 | €0 | €268 | +€268 | |
| Taxes, remuneration and social security | 45 | €8,806 | €21,747 | +€12,941 | +147.0% |
| Taxes | 450/3 | €8,806 | €21,747 | +€12,941 | +147.0% |
| Other amounts payable | 47/48 | €526 | €68,265 | +€67,739 | +12876.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,337 | €1,226 | -€111 | -8.3% |
| Other operating charges | 640/8 | €564 | €128 | -€437 | -77.4% |
| Non-recurring operating charges | 66A | €307 | €0 | -€307 | -100.0% |
| Gross operating margin | 9900 | €7,127 | €17,145 | +€10,019 | +140.6% |
| Operating profit (loss) | 9901 | €4,919 | €15,792 | +€10,873 | +221.1% |
| Financial income | 75/76B | €9 | €255 | +€246 | +2767.5% |
| Recurring financial income | 75 | €9 | €255 | +€246 | +2767.5% |
| Financial charges | 65/66B | €749 | €557 | -€193 | -25.7% |
| Recurring financial charges | 65 | €749 | €557 | -€193 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €4,178 | €15,490 | +€11,312 | +270.7% |
| Income taxes | 67/77 | €1,280 | €3,773 | +€2,493 | +194.7% |
| Profit (loss) for the period | 9904 | €2,898 | €11,717 | +€8,819 | +304.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,898 | €11,717 | +€8,819 | +304.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.