Flow&Light: 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&Light
Largest movements
- Cash -€27,484
down €27,484 (-53.9%), from €50,950 to €23,466
mainly Receivables within one year (-€18,017) and Contributions, distributions and other (-€10,150)
- Receivables within one year +€18,017
up €18,017 (+2871.1%), from €628 to €18,645
of which Trade receivables: +€18,407
- Other debts -€8,730
down €8,730 (-35.8%), from €24,401 to €15,671
- Reserves -€6,000
no longer reported in 2025 (was €6,000)
- Trade debts +€5,520
up €5,520 (+82.5%), from €6,693 to €12,213
- Purchases and services -€97,241
down €97,241 (-81.3%), from €119,636 to €22,395
- Turnover -€93,207
down €93,207 (-74.7%), from €124,795 to €31,588
- Gross operating margin +€4,034
up €4,034 (+78.2%), from €5,159 to €9,193
- Taxes +€3,248
new in 2025: €3,248
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 | €51,912 | €42,446 | -€9,467 | -18.2% |
| Fixed assets | 21/28 | €335 | €335 | = | 0.0% |
| Financial fixed assets | 28 | €335 | €335 | = | 0.0% |
| Current assets | 29/58 | €51,577 | €42,111 | -€9,467 | -18.4% |
| Amounts receivable within one year | 40/41 | €628 | €18,645 | +€18,017 | +2871.1% |
| Trade receivables | 40 | €238 | €18,645 | +€18,407 | +7742.6% |
| Other amounts receivable | 41 | €390 | - | -€390 | |
| Cash at bank and in hand | 54/58 | €50,950 | €23,466 | -€27,484 | -53.9% |
| Total equity and liabilities | 10/49 | €51,912 | €42,446 | -€9,467 | -18.2% |
| Equity | 10/15 | €18,091 | €12,114 | -€5,977 | -33.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €6,000 | - | -€6,000 | |
| Non-distributable reserves | 130/1 | €6,000 | - | -€6,000 | |
| Reserves not available under the articles | 1311 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | €5,891 | €5,914 | +€23 | +0.4% |
| Amounts payable | 17/49 | €33,821 | €30,332 | -€3,489 | -10.3% |
| Amounts payable within one year | 42/48 | €33,821 | €30,332 | -€3,489 | -10.3% |
| Trade debts | 44 | €6,693 | €12,213 | +€5,520 | +82.5% |
| Suppliers | 440/4 | €6,693 | €12,213 | +€5,520 | +82.5% |
| Taxes, remuneration and social security | 45 | €2,727 | €2,449 | -€279 | -10.2% |
| Taxes | 450/3 | €2,727 | €2,449 | -€279 | -10.2% |
| Other amounts payable | 47/48 | €24,401 | €15,671 | -€8,730 | -35.8% |
| Turnover | 70 | €124,795 | €31,588 | -€93,207 | -74.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,636 | €22,395 | -€97,241 | -81.3% |
| Other operating charges | 640/8 | €1,615 | €1,380 | -€235 | -14.5% |
| Gross operating margin | 9900 | €5,159 | €9,193 | +€4,034 | +78.2% |
| Operating profit (loss) | 9901 | €3,543 | €7,812 | +€4,269 | +120.5% |
| Financial charges | 65/66B | €148 | €392 | +€244 | +165.6% |
| Recurring financial charges | 65 | €148 | €392 | +€244 | +165.6% |
| Profit (loss) for the period before taxes | 9903 | €3,396 | €7,420 | +€4,025 | +118.5% |
| Income taxes | 67/77 | - | €3,248 | +€3,248 | |
| Profit (loss) for the period | 9904 | €3,396 | €4,173 | +€777 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,396 | €4,173 | +€777 | +22.9% |
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 6 October 2026 via checked.be.