FLOW Living: 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 Living
Largest movements
- Tangible fixed assets -€14,056
down €14,056 (-3.1%), from €459,724 to €445,669
of which Land and buildings: -€13,666
- Debts after one year -€39,255
down €39,255 (-7.8%), from €504,215 to €464,960
- Current portion of long-term debt +€21,396
new in 2025: €21,396
- Other debts +€11,569
up €11,569 (+158%), from €7,316 to €18,885
- Profit (loss) carried forward -€5,541
down €5,541 (-10.6%), from -€52,098 to -€57,638
- Other operating charges -€58,319
down €58,319 (-96.4%), from €60,495 to €2,177
- Gross operating margin -€7,767
down €7,767 (-18.0%), from €43,068 to €35,301
- Financial income -€2,804
no longer reported in 2025 (was €2,804)
- Financial charges +€1,959
up €1,959 (+9.6%), from €20,392 to €22,351
- Depreciation -€769
down €769 (-4.5%), from €17,083 to €16,314
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 | €468,844 | €453,842 | -€15,002 | -3.2% |
| Fixed assets | 21/28 | €459,724 | €445,669 | -€14,056 | -3.1% |
| Tangible fixed assets | 22/27 | €459,724 | €445,669 | -€14,056 | -3.1% |
| Land and buildings | 22 | €458,613 | €444,947 | -€13,666 | -3.0% |
| Plant, machinery and equipment | 23 | €577 | €444 | -€134 | -23.1% |
| Furniture and vehicles | 24 | €534 | €277 | -€256 | -48.0% |
| Current assets | 29/58 | €9,120 | €8,174 | -€946 | -10.4% |
| Amounts receivable within one year | 40/41 | €7,028 | €6,808 | -€220 | -3.1% |
| Trade receivables | 40 | €6,050 | €6,050 | = | 0.0% |
| Other amounts receivable | 41 | €978 | €758 | -€220 | -22.5% |
| Cash at bank and in hand | 54/58 | €1,342 | €132 | -€1,210 | -90.2% |
| Deferred charges and accrued income | 490/1 | €750 | €1,234 | +€484 | +64.6% |
| Total equity and liabilities | 10/49 | €468,844 | €453,842 | -€15,002 | -3.2% |
| Equity | 10/15 | -€49,098 | -€54,638 | -€5,541 | -11.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,098 | -€57,638 | -€5,541 | -10.6% |
| Amounts payable | 17/49 | €517,941 | €508,480 | -€9,461 | -1.8% |
| Amounts payable after more than one year | 17 | €504,215 | €464,960 | -€39,255 | -7.8% |
| Financial debts | 170/4 | €504,215 | €464,960 | -€39,255 | -7.8% |
| Amounts payable within one year | 42/48 | €13,727 | €41,260 | +€27,533 | +201% |
| Current portion of amounts payable after more than one year | 42 | - | €21,396 | +€21,396 | |
| Trade debts | 44 | €3,191 | €980 | -€2,212 | -69.3% |
| Suppliers | 440/4 | €3,191 | €980 | -€2,212 | -69.3% |
| Taxes, remuneration and social security | 45 | €3,220 | - | -€3,220 | |
| Taxes | 450/3 | €3,220 | - | -€3,220 | |
| Other amounts payable | 47/48 | €7,316 | €18,885 | +€11,569 | +158% |
| Accrued charges and deferred income | 492/3 | - | €2,261 | +€2,261 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,083 | €16,314 | -€769 | -4.5% |
| Other operating charges | 640/8 | €60,495 | €2,177 | -€58,319 | -96.4% |
| Gross operating margin | 9900 | €43,068 | €35,301 | -€7,767 | -18.0% |
| Operating profit (loss) | 9901 | -€34,510 | €16,810 | +€51,320 | |
| Financial income | 75/76B | €2,804 | - | -€2,804 | |
| Recurring financial income | 75 | €2,804 | - | -€2,804 | |
| Financial charges | 65/66B | €20,392 | €22,351 | +€1,959 | +9.6% |
| Recurring financial charges | 65 | €20,392 | €22,351 | +€1,959 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€52,098 | -€5,541 | +€46,557 | +89.4% |
| Profit (loss) for the period | 9904 | -€52,098 | -€5,541 | +€46,557 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,098 | -€5,541 | +€46,557 | +89.4% |
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 15 October 2026 via checked.be.