FLOW IT SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash -€50,352
down €50,352 (-42.1%), from €119,731 to €69,379
mainly Other debts (-€90,401) and Investment in fixed assets (net) (-€38,799)
- Tangible fixed assets +€22,110
up €22,110 (+50.4%), from €43,859 to €65,969
of which Furniture and vehicles: +€22,731
- Receivables within one year -€4,660
down €4,660 (-16.5%), from €28,260 to €23,600
of which Trade receivables: -€2,955
- Other debts -€90,401
down €90,401 (-62.7%), from €144,075 to €53,674
- Reserves +€33,255
up €33,255 (+18.5%), from €179,774 to €213,030
- Debts after one year +€15,389
up €15,389 (+549.5%), from €2,800 to €18,190
- Gross operating margin +€29,614
up €29,614 (+39.0%), from €75,854 to €105,468
- Taxes +€12,326
up €12,326 (+89.3%), from €13,800 to €26,127
- Depreciation -€10,659
down €10,659 (-39.0%), from €27,348 to €16,689
- Other operating charges +€2,217
up €2,217 (+150.3%), from €1,475 to €3,693
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 | €418,882 | €384,052 | -€34,830 | -8.3% |
| Fixed assets | 21/28 | €43,859 | €65,969 | +€22,110 | +50.4% |
| Tangible fixed assets | 22/27 | €43,859 | €65,969 | +€22,110 | +50.4% |
| Plant, machinery and equipment | 23 | €596 | €468 | -€128 | -21.5% |
| Furniture and vehicles | 24 | €34,229 | €56,960 | +€22,731 | +66.4% |
| Other tangible fixed assets | 26 | €9,034 | €8,541 | -€493 | -5.5% |
| Current assets | 29/58 | €375,023 | €318,083 | -€56,940 | -15.2% |
| Amounts receivable after more than one year | 29 | €223,417 | €223,417 | = | 0.0% |
| Other amounts receivable | 291 | €223,417 | €223,417 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,260 | €23,600 | -€4,660 | -16.5% |
| Trade receivables | 40 | €21,870 | €18,915 | -€2,955 | -13.5% |
| Other amounts receivable | 41 | €6,390 | €4,685 | -€1,705 | -26.7% |
| Cash at bank and in hand | 54/58 | €119,731 | €69,379 | -€50,352 | -42.1% |
| Deferred charges and accrued income | 490/1 | €3,615 | €1,688 | -€1,927 | -53.3% |
| Total equity and liabilities | 10/49 | €418,882 | €384,052 | -€34,830 | -8.3% |
| Equity | 10/15 | €249,525 | €282,784 | +€33,259 | +13.3% |
| Contributions | 10/11 | €69,750 | €69,750 | = | 0.0% |
| Reserves | 13 | €179,774 | €213,030 | +€33,255 | +18.5% |
| Distributable reserves | 133 | €179,774 | €213,030 | +€33,255 | +18.5% |
| Profit (loss) carried forward | 14 | €1 | €4 | +€4 | +547.0% |
| Amounts payable | 17/49 | €169,357 | €101,268 | -€68,089 | -40.2% |
| Amounts payable after more than one year | 17 | €2,800 | €18,190 | +€15,389 | +549.5% |
| Financial debts | 170/4 | €2,800 | €18,190 | +€15,389 | +549.5% |
| Amounts payable within one year | 42/48 | €166,557 | €81,179 | -€85,378 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €11,018 | €13,218 | +€2,200 | +20.0% |
| Trade debts | 44 | €3,650 | €3,752 | +€102 | +2.8% |
| Suppliers | 440/4 | €3,650 | €3,752 | +€102 | +2.8% |
| Taxes, remuneration and social security | 45 | €7,813 | €10,535 | +€2,721 | +34.8% |
| Taxes | 450/3 | €7,813 | €10,535 | +€2,721 | +34.8% |
| Other amounts payable | 47/48 | €144,075 | €53,674 | -€90,401 | -62.7% |
| Accrued charges and deferred income | 492/3 | - | €1,900 | +€1,900 | |
| Non-recurring operating income | 76A | - | €32,745 | +€32,745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,348 | €16,689 | -€10,659 | -39.0% |
| Other operating charges | 640/8 | €1,475 | €3,693 | +€2,217 | +150.3% |
| Gross operating margin | 9900 | €75,854 | €105,468 | +€29,614 | +39.0% |
| Operating profit (loss) | 9901 | €47,031 | €85,086 | +€38,055 | +80.9% |
| Financial income | 75/76B | €249 | €643 | +€394 | +158.0% |
| Recurring financial income | 75 | €249 | €643 | +€394 | +158.0% |
| Financial charges | 65/66B | €2,280 | €3,233 | +€954 | +41.8% |
| Recurring financial charges | 65 | €2,280 | €3,233 | +€954 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €45,000 | €82,495 | +€37,495 | +83.3% |
| Income taxes | 67/77 | €13,800 | €26,127 | +€12,326 | +89.3% |
| Profit (loss) for the period | 9904 | €31,200 | €56,369 | +€25,169 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,200 | €56,369 | +€25,169 | +80.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.