Flow Consulting & Coaching: 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 Consulting & Coaching
Largest movements
- Receivables within one year -€62,264
down €62,264 (-64.5%), from €96,517 to €34,254
of which Trade receivables: -€48,263
- Tangible fixed assets +€17,619
up €17,619 (+7.5%), from €235,609 to €253,228
of which Land and buildings: +€20,892
- Cash +€14,198
up €14,198 (+43.8%), from €32,388 to €46,586
mainly Receivables within one year (+€62,264) and Other debts (+€39,236)
- Reserves -€60,640
down €60,640 (-16.9%), from €359,532 to €298,892
of which Tax-exempt reserves: -€71,570
- Other debts +€39,236
up €39,236 (+3,364%), from €1,166 to €40,402
- Tax, wage and social debts -€5,970
down €5,970 (-49.3%), from €12,105 to €6,135
- Gross operating margin -€76,457
down €76,457 (-84.6%), from €90,353 to €13,897
- Taxes -€27,083
down €27,083 (-83.8%), from €32,311 to €5,228
- Financial charges +€14,547
up €14,547 (+373%), from €3,900 to €18,447
- Depreciation +€3,741
up €3,741 (+36.8%), from €10,178 to €13,920
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 | €380,582 | €351,474 | -€29,109 | -7.6% |
| Fixed assets | 21/28 | €235,609 | €253,228 | +€17,619 | +7.5% |
| Tangible fixed assets | 22/27 | €235,609 | €253,228 | +€17,619 | +7.5% |
| Land and buildings | 22 | €219,272 | €240,164 | +€20,892 | +9.5% |
| Plant, machinery and equipment | 23 | €2,093 | €1,148 | -€944 | -45.1% |
| Furniture and vehicles | 24 | €7,316 | €5,663 | -€1,653 | -22.6% |
| Other tangible fixed assets | 26 | €6,929 | €6,253 | -€676 | -9.8% |
| Current assets | 29/58 | €144,973 | €98,246 | -€46,728 | -32.2% |
| Amounts receivable within one year | 40/41 | €96,517 | €34,254 | -€62,264 | -64.5% |
| Trade receivables | 40 | €48,888 | €625 | -€48,263 | -98.7% |
| Other amounts receivable | 41 | €47,630 | €33,629 | -€14,001 | -29.4% |
| Cash at bank and in hand | 54/58 | €32,388 | €46,586 | +€14,198 | +43.8% |
| Deferred charges and accrued income | 490/1 | €16,068 | €17,406 | +€1,338 | +8.3% |
| Total equity and liabilities | 10/49 | €380,582 | €351,474 | -€29,109 | -7.6% |
| Equity | 10/15 | €360,624 | €299,892 | -€60,733 | -16.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €359,532 | €298,892 | -€60,640 | -16.9% |
| Tax-exempt reserves | 132 | €71,570 | €0 | -€71,570 | -100% |
| Distributable reserves | 133 | €287,962 | €298,892 | +€10,930 | +3.8% |
| Profit (loss) carried forward | 14 | €93 | €0 | -€93 | -100% |
| Amounts payable | 17/49 | €19,958 | €51,582 | +€31,624 | +158% |
| Amounts payable within one year | 42/48 | €19,958 | €51,582 | +€31,624 | +158% |
| Trade debts | 44 | €6,686 | €5,044 | -€1,642 | -24.6% |
| Suppliers | 440/4 | €6,686 | €5,044 | -€1,642 | -24.6% |
| Taxes, remuneration and social security | 45 | €12,105 | €6,135 | -€5,970 | -49.3% |
| Taxes | 450/3 | €12,105 | €6,135 | -€5,970 | -49.3% |
| Other amounts payable | 47/48 | €1,166 | €40,402 | +€39,236 | +3,364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,178 | €13,920 | +€3,741 | +36.8% |
| Other operating charges | 640/8 | €1,158 | €1,510 | +€352 | +30.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €90,353 | €13,897 | -€76,457 | -84.6% |
| Operating profit (loss) | 9901 | €79,017 | -€1,533 | -€80,550 | |
| Financial income | 75/76B | €3,877 | €4,474 | +€597 | +15.4% |
| Recurring financial income | 75 | €3,877 | €4,474 | +€597 | +15.4% |
| Financial charges | 65/66B | €3,900 | €18,447 | +€14,547 | +373% |
| Recurring financial charges | 65 | €3,900 | €18,447 | +€14,547 | +373% |
| Profit (loss) for the period before taxes | 9903 | €78,994 | -€15,505 | -€94,499 | |
| Income taxes | 67/77 | €32,311 | €5,228 | -€27,083 | -83.8% |
| Profit (loss) for the period | 9904 | €46,684 | -€20,733 | -€67,416 | |
| Transfer from tax-exempt reserves | 789 | - | €71,570 | +€71,570 | |
| Transfer to tax-exempt reserves | 689 | €27,365 | €0 | -€27,365 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €19,319 | €50,837 | +€31,519 | +163% |
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 15 October 2026 via checked.be.