FLOW OIL: 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 OIL
Largest movements
- Receivables within one year +€18,865
up €18,865 (+12.7%), from €148,597 to €167,462
of which Other amounts receivable: +€39,060
- Cash -€12,082
down €12,082 (-65.4%), from €18,484 to €6,403
mainly Net result for the year (-€41,902) and Receivables within one year (-€18,865)
- Trade debts +€54,937
up €54,937 (+16.5%), from €333,122 to €388,059
- Profit (loss) carried forward -€41,902
down €41,902 (-2.7%), from -€1.6m to -€1.6m
- Tax, wage and social debts -€6,331
down €6,331 (-77.3%), from €8,188 to €1,857
of which Taxes: -€3,734
- Purchases and services -€42,588
down €42,588 (-11.1%), from €384,773 to €342,184
- Gross operating margin +€25,954
up €25,954, from -€4,947 to €21,007
- Staff costs +€25,298
up €25,298 (+169.8%), from €14,902 to €40,201
- Turnover -€15,570
down €15,570 (-4.1%), from €378,597 to €363,027
- Financial charges +€5,544
up €5,544 (+33.0%), from €16,776 to €22,320
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 | €169,563 | €176,267 | +€6,704 | +4.0% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €167,563 | €174,267 | +€6,704 | +4.0% |
| Amounts receivable within one year | 40/41 | €148,597 | €167,462 | +€18,865 | +12.7% |
| Trade receivables | 40 | €83,858 | €63,663 | -€20,195 | -24.1% |
| Other amounts receivable | 41 | €64,739 | €103,799 | +€39,060 | +60.3% |
| Cash at bank and in hand | 54/58 | €18,484 | €6,403 | -€12,082 | -65.4% |
| Deferred charges and accrued income | 490/1 | €482 | €403 | -€79 | -16.3% |
| Total equity and liabilities | 10/49 | €169,563 | €176,267 | +€6,704 | +4.0% |
| Equity | 10/15 | -€1,503,634 | -€1,545,536 | -€41,902 | -2.8% |
| Contributions | 10/11 | €64,000 | €64,000 | = | 0.0% |
| Capital | 10 | €64,000 | €64,000 | = | 0.0% |
| Issued capital | 100 | €64,000 | €64,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,567,634 | -€1,609,536 | -€41,902 | -2.7% |
| Provisions and deferred taxes | 16 | €1,331,887 | €1,331,887 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,331,887 | €1,331,887 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,331,887 | €1,331,887 | = | 0.0% |
| Amounts payable | 17/49 | €341,310 | €389,916 | +€48,606 | +14.2% |
| Amounts payable within one year | 42/48 | €341,310 | €389,916 | +€48,606 | +14.2% |
| Trade debts | 44 | €333,122 | €388,059 | +€54,937 | +16.5% |
| Suppliers | 440/4 | €333,122 | €388,059 | +€54,937 | +16.5% |
| Taxes, remuneration and social security | 45 | €8,188 | €1,857 | -€6,331 | -77.3% |
| Taxes | 450/3 | €4,829 | €1,095 | -€3,734 | -77.3% |
| Remuneration and social security | 454/9 | €3,359 | €763 | -€2,597 | -77.3% |
| Turnover | 70 | €378,597 | €363,027 | -€15,570 | -4.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €384,773 | €342,184 | -€42,588 | -11.1% |
| Remuneration, social security and pensions | 62 | €14,902 | €40,201 | +€25,298 | +169.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | - | -€101 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,947 | €21,007 | +€25,954 | |
| Operating profit (loss) | 9901 | -€20,338 | -€19,593 | +€745 | +3.7% |
| Financial income | 75/76B | €2 | €11 | +€8 | +343.4% |
| Recurring financial income | 75 | €2 | €11 | +€8 | +343.4% |
| Financial charges | 65/66B | €16,776 | €22,320 | +€5,544 | +33.0% |
| Recurring financial charges | 65 | €16,776 | €22,320 | +€5,544 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,112 | -€41,902 | -€4,791 | -12.9% |
| Profit (loss) for the period | 9904 | -€37,112 | -€41,902 | -€4,791 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,112 | -€41,902 | -€4,791 | -12.9% |
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 12 October 2026 via checked.be.