FLOW-ID: 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-ID
Largest movements
- Tangible fixed assets -€6,175
down €6,175 (-6.8%), from €90,829 to €84,654
of which Land and buildings: -€4,670
- Receivables within one year +€1,710
up €1,710 (+2.7%), from €62,316 to €64,026
of which Other amounts receivable: +€9,702
- Other debts +€19,869
up €19,869 (+769.2%), from €2,583 to €22,452
- Profit (loss) carried forward +€15,741
up €15,741 (+49.2%), from €32,005 to €47,746
- Trade debts -€9,907
down €9,907 (-81.0%), from €12,232 to €2,325
- Advances received -€9,555
down €9,555 (-100.0%), from €9,555 to €0
- Debts after one year -€7,228
down €7,228 (-11.7%), from €61,690 to €54,462
- Gross operating margin +€3,018
up €3,018 (+6.6%), from €45,560 to €48,578
- Taxes +€1,660
up €1,660 (+42.1%), from €3,939 to €5,600
- Other operating charges -€900
down €900 (-22.2%), from €4,049 to €3,149
- Financial charges +€781
up €781 (+13.4%), from €5,846 to €6,628
- Financial income -€738
down €738 (-32.3%), from €2,286 to €1,548
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 | €158,845 | €155,206 | -€3,639 | -2.3% |
| Fixed assets | 21/28 | €90,829 | €84,654 | -€6,175 | -6.8% |
| Tangible fixed assets | 22/27 | €90,829 | €84,654 | -€6,175 | -6.8% |
| Land and buildings | 22 | €86,261 | €81,591 | -€4,670 | -5.4% |
| Furniture and vehicles | 24 | €4,568 | €3,063 | -€1,505 | -32.9% |
| Current assets | 29/58 | €68,016 | €70,552 | +€2,536 | +3.7% |
| Amounts receivable within one year | 40/41 | €62,316 | €64,026 | +€1,710 | +2.7% |
| Trade receivables | 40 | €17,067 | €9,075 | -€7,992 | -46.8% |
| Other amounts receivable | 41 | €45,249 | €54,951 | +€9,702 | +21.4% |
| Cash at bank and in hand | 54/58 | €5,176 | €5,227 | +€51 | +1.0% |
| Deferred charges and accrued income | 490/1 | €524 | €1,299 | +€776 | +148.2% |
| Total equity and liabilities | 10/49 | €158,845 | €155,206 | -€3,639 | -2.3% |
| Equity | 10/15 | €35,005 | €50,746 | +€15,741 | +45.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,005 | €47,746 | +€15,741 | +49.2% |
| Amounts payable | 17/49 | €123,840 | €104,460 | -€19,380 | -15.6% |
| Amounts payable after more than one year | 17 | €61,690 | €54,462 | -€7,228 | -11.7% |
| Financial debts | 170/4 | €61,690 | €54,462 | -€7,228 | -11.7% |
| Amounts payable within one year | 42/48 | €61,905 | €49,777 | -€12,128 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €8,301 | €8,202 | -€99 | -1.2% |
| Financial debts | 43 | €6,920 | €0 | -€6,920 | -100.0% |
| Credit institutions | 430/8 | €6,920 | €0 | -€6,920 | -100.0% |
| Trade debts | 44 | €12,232 | €2,325 | -€9,907 | -81.0% |
| Suppliers | 440/4 | €12,232 | €2,325 | -€9,907 | -81.0% |
| Advances received on contracts in progress | 46 | €9,555 | €0 | -€9,555 | -100.0% |
| Taxes, remuneration and social security | 45 | €22,313 | €16,798 | -€5,515 | -24.7% |
| Taxes | 450/3 | €22,313 | €16,798 | -€5,515 | -24.7% |
| Other amounts payable | 47/48 | €2,583 | €22,452 | +€19,869 | +769.2% |
| Accrued charges and deferred income | 492/3 | €246 | €221 | -€25 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,822 | €6,175 | +€353 | +6.1% |
| Other operating charges | 640/8 | €4,049 | €3,149 | -€900 | -22.2% |
| Gross operating margin | 9900 | €45,560 | €48,578 | +€3,018 | +6.6% |
| Operating profit (loss) | 9901 | €35,689 | €39,254 | +€3,565 | +10.0% |
| Financial income | 75/76B | €2,286 | €1,548 | -€738 | -32.3% |
| Recurring financial income | 75 | €2,286 | €1,548 | -€738 | -32.3% |
| Financial charges | 65/66B | €5,846 | €6,628 | +€781 | +13.4% |
| Recurring financial charges | 65 | €5,846 | €6,628 | +€781 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €32,128 | €34,174 | +€2,046 | +6.4% |
| Income taxes | 67/77 | €3,939 | €5,600 | +€1,660 | +42.1% |
| Profit (loss) for the period | 9904 | €28,189 | €28,574 | +€385 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,189 | €28,574 | +€385 | +1.4% |
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.