Flow Field: 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 Field
Largest movements
- Cash +€103,251
up €103,251 (+4186.2%), from €2,466 to €105,718
mainly Net result for the year (+€113,584) and Trade debts (+€1,488)
- Deferred charges and accrued income +€2,143
up €2,143 (+155.4%), from €1,379 to €3,522
- Reserves +€113,584
up €113,584 (+1422.5%), from €7,985 to €121,569
- Other debts -€8,559
down €8,559 (-99.1%), from €8,638 to €79
- Tax, wage and social debts -€1,512
down €1,512 (-25.1%), from €6,021 to €4,508
- Trade debts +€1,488
up €1,488 (+112.3%), from €1,325 to €2,813
- Gross operating margin +€134,928
up €134,928 (+1289.5%), from €10,464 to €145,392
- Taxes +€29,293
up €29,293 (+1191.3%), from €2,459 to €31,752
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 | €28,968 | €133,970 | +€105,002 | +362.5% |
| Current assets | 29/58 | €28,968 | €133,970 | +€105,002 | +362.5% |
| Amounts receivable within one year | 40/41 | €25,123 | €24,731 | -€392 | -1.6% |
| Trade receivables | 40 | €25,123 | €21,983 | -€3,140 | -12.5% |
| Other amounts receivable | 41 | - | €2,748 | +€2,748 | |
| Cash at bank and in hand | 54/58 | €2,466 | €105,718 | +€103,251 | +4186.2% |
| Deferred charges and accrued income | 490/1 | €1,379 | €3,522 | +€2,143 | +155.4% |
| Total equity and liabilities | 10/49 | €28,968 | €133,970 | +€105,002 | +362.5% |
| Equity | 10/15 | €12,985 | €126,569 | +€113,584 | +874.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,985 | €121,569 | +€113,584 | +1422.5% |
| Distributable reserves | 133 | €7,985 | €121,569 | +€113,584 | +1422.5% |
| Amounts payable | 17/49 | €15,984 | €7,401 | -€8,583 | -53.7% |
| Amounts payable within one year | 42/48 | €15,984 | €7,401 | -€8,583 | -53.7% |
| Trade debts | 44 | €1,325 | €2,813 | +€1,488 | +112.3% |
| Suppliers | 440/4 | €1,325 | €2,813 | +€1,488 | +112.3% |
| Taxes, remuneration and social security | 45 | €6,021 | €4,508 | -€1,512 | -25.1% |
| Taxes | 450/3 | €6,021 | €4,508 | -€1,512 | -25.1% |
| Other amounts payable | 47/48 | €8,638 | €79 | -€8,559 | -99.1% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €10,464 | €145,392 | +€134,928 | +1289.5% |
| Operating profit (loss) | 9901 | €10,464 | €145,272 | +€134,808 | +1288.4% |
| Financial income | 75/76B | €15 | €151 | +€136 | +903.3% |
| Recurring financial income | 75 | €15 | €151 | +€136 | +903.3% |
| Financial charges | 65/66B | €35 | €86 | +€51 | +145.3% |
| Recurring financial charges | 65 | €35 | €86 | +€51 | +145.3% |
| Profit (loss) for the period before taxes | 9903 | €10,444 | €145,336 | +€134,893 | +1291.6% |
| Income taxes | 67/77 | €2,459 | €31,752 | +€29,293 | +1191.3% |
| Profit (loss) for the period | 9904 | €7,985 | €113,584 | +€105,600 | +1322.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,985 | €113,584 | +€105,600 | +1322.5% |
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 3 October 2026 via checked.be.