Flow-It consulting: 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-It consulting
Largest movements
- Tangible fixed assets +€10,221
up €10,221 (+20.3%), from €50,347 to €60,568
of which Furniture and vehicles: +€13,589
- Cash -€3,663
no longer reported in 2025 (was €3,663)
mainly Investment in fixed assets (net) (-€21,500) and Other debts (-€4,248)
- Receivables within one year +€1,103
up €1,103 (+9.4%), from €11,716 to €12,819
of which Other amounts receivable: +€1,106
- Reserves +€9,134
up €9,134 (+28.9%), from €31,656 to €40,790
- Other debts -€4,248
down €4,248 (-40.5%), from €10,481 to €6,233
- Tax, wage and social debts +€4,109
up €4,109 (+129%), from €3,186 to €7,295
of which Remuneration and social security: +€3,253
- Debts after one year -€3,043
down €3,043 (-27.6%), from €11,036 to €7,993
- Current portion of long-term debt +€1,405
up €1,405 (+48.5%), from €2,899 to €4,304
- Gross operating margin -€4,829
down €4,829 (-16.0%), from €30,151 to €25,322
- Depreciation +€2,707
up €2,707 (+31.6%), from €8,572 to €11,279
- Financial charges -€1,625
down €1,625 (-64.0%), from €2,540 to €915
- Taxes -€1,106
down €1,106 (-25.0%), from €4,416 to €3,311
- Other operating charges -€354
down €354 (-34.1%), from €1,037 to €684
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 | €66,011 | €73,633 | +€7,622 | +11.5% |
| Fixed assets | 21/28 | €50,347 | €60,568 | +€10,221 | +20.3% |
| Tangible fixed assets | 22/27 | €50,347 | €60,568 | +€10,221 | +20.3% |
| Furniture and vehicles | 24 | €21,651 | €35,240 | +€13,589 | +62.8% |
| Other tangible fixed assets | 26 | €28,696 | €25,328 | -€3,368 | -11.7% |
| Current assets | 29/58 | €15,664 | €13,065 | -€2,599 | -16.6% |
| Amounts receivable within one year | 40/41 | €11,716 | €12,819 | +€1,103 | +9.4% |
| Trade receivables | 40 | €11,132 | €11,130 | -€3 | 0.0% |
| Other amounts receivable | 41 | €584 | €1,690 | +€1,106 | +189% |
| Cash at bank and in hand | 54/58 | €3,663 | - | -€3,663 | |
| Deferred charges and accrued income | 490/1 | €285 | €246 | -€39 | -13.7% |
| Total equity and liabilities | 10/49 | €66,011 | €73,633 | +€7,622 | +11.5% |
| Equity | 10/15 | €36,656 | €45,790 | +€9,134 | +24.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,656 | €40,790 | +€9,134 | +28.9% |
| Distributable reserves | 133 | €31,656 | €40,790 | +€9,134 | +28.9% |
| Amounts payable | 17/49 | €29,355 | €27,843 | -€1,512 | -5.2% |
| Amounts payable after more than one year | 17 | €11,036 | €7,993 | -€3,043 | -27.6% |
| Financial debts | 170/4 | €11,036 | €7,993 | -€3,043 | -27.6% |
| Amounts payable within one year | 42/48 | €18,319 | €19,850 | +€1,531 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €2,899 | €4,304 | +€1,405 | +48.5% |
| Trade debts | 44 | €1,753 | €2,018 | +€265 | +15.1% |
| Suppliers | 440/4 | €1,753 | €2,018 | +€265 | +15.1% |
| Taxes, remuneration and social security | 45 | €3,186 | €7,295 | +€4,109 | +129% |
| Taxes | 450/3 | €3,186 | €4,042 | +€856 | +26.9% |
| Remuneration and social security | 454/9 | - | €3,253 | +€3,253 | |
| Other amounts payable | 47/48 | €10,481 | €6,233 | -€4,248 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,572 | €11,279 | +€2,707 | +31.6% |
| Other operating charges | 640/8 | €1,037 | €684 | -€354 | -34.1% |
| Gross operating margin | 9900 | €30,151 | €25,322 | -€4,829 | -16.0% |
| Operating profit (loss) | 9901 | €20,542 | €13,359 | -€7,183 | -35.0% |
| Financial charges | 65/66B | €2,540 | €915 | -€1,625 | -64.0% |
| Recurring financial charges | 65 | €2,540 | €915 | -€1,625 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €18,002 | €12,445 | -€5,557 | -30.9% |
| Income taxes | 67/77 | €4,416 | €3,311 | -€1,106 | -25.0% |
| Profit (loss) for the period | 9904 | €13,586 | €9,134 | -€4,452 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,586 | €9,134 | -€4,452 | -32.8% |
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 13 October 2026 via checked.be.