FLOW CONSULTING: 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 CONSULTING
Largest movements
- Cash +€41,823
up €41,823 (+48.9%), from €85,613 to €127,437
mainly Other debts (+€55,638) and Net result for the year (+€54,659)
- Receivables after one year +€6,000
up €6,000 (+11.3%), from €53,000 to €59,000
- Receivables within one year +€5,009
up €5,009 (+18.3%), from €27,348 to €32,357
of which Trade receivables: +€5,929
- Other debts +€55,638
up €55,638 (+41.3%), from €134,606 to €190,245
- Profit (loss) carried forward -€5,341
down €5,341 (-73.2%), from €7,293 to €1,952
- Gross operating margin +€15,980
up €15,980 (+27.6%), from €57,921 to €73,901
- Taxes +€2,421
up €2,421 (+19.3%), from €12,530 to €14,952
- Financial charges +€1,056
up €1,056 (+49.8%), from €2,118 to €3,174
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 | €175,032 | €225,984 | +€50,952 | +29.1% |
| Fixed assets | 21/28 | €5,946 | €5,391 | -€555 | -9.3% |
| Tangible fixed assets | 22/27 | €946 | €391 | -€555 | -58.7% |
| Furniture and vehicles | 24 | €946 | €391 | -€555 | -58.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €169,086 | €220,594 | +€51,507 | +30.5% |
| Amounts receivable after more than one year | 29 | €53,000 | €59,000 | +€6,000 | +11.3% |
| Trade receivables | 290 | €53,000 | €59,000 | +€6,000 | +11.3% |
| Amounts receivable within one year | 40/41 | €27,348 | €32,357 | +€5,009 | +18.3% |
| Trade receivables | 40 | €26,378 | €32,307 | +€5,929 | +22.5% |
| Other amounts receivable | 41 | €970 | €50 | -€920 | -94.8% |
| Cash at bank and in hand | 54/58 | €85,613 | €127,437 | +€41,823 | +48.9% |
| Deferred charges and accrued income | 490/1 | €3,125 | €1,800 | -€1,325 | -42.4% |
| Total equity and liabilities | 10/49 | €175,032 | €225,984 | +€50,952 | +29.1% |
| Equity | 10/15 | €27,753 | €22,412 | -€5,341 | -19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,293 | €1,952 | -€5,341 | -73.2% |
| Amounts payable | 17/49 | €147,279 | €203,573 | +€56,294 | +38.2% |
| Amounts payable within one year | 42/48 | €147,279 | €203,573 | +€56,294 | +38.2% |
| Trade debts | 44 | €3,741 | €2,454 | -€1,287 | -34.4% |
| Suppliers | 440/4 | €3,741 | €2,454 | -€1,287 | -34.4% |
| Taxes, remuneration and social security | 45 | €8,931 | €10,874 | +€1,943 | +21.8% |
| Taxes | 450/3 | €6,631 | €8,904 | +€2,273 | +34.3% |
| Remuneration and social security | 454/9 | €2,300 | €1,970 | -€330 | -14.3% |
| Other amounts payable | 47/48 | €134,606 | €190,245 | +€55,638 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €555 | -€76 | -12.1% |
| Other operating charges | 640/8 | €549 | €562 | +€13 | +2.3% |
| Gross operating margin | 9900 | €57,921 | €73,901 | +€15,980 | +27.6% |
| Operating profit (loss) | 9901 | €56,740 | €72,784 | +€16,044 | +28.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,118 | €3,174 | +€1,056 | +49.8% |
| Recurring financial charges | 65 | €2,118 | €3,174 | +€1,056 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €54,622 | €69,610 | +€14,988 | +27.4% |
| Income taxes | 67/77 | €12,530 | €14,952 | +€2,421 | +19.3% |
| Profit (loss) for the period | 9904 | €42,092 | €54,659 | +€12,567 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,092 | €54,659 | +€12,567 | +29.9% |
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.