FLOW 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 SOLUTIONS
Largest movements
- Tangible fixed assets +€13,999
new in 2025: €13,999
- Receivables within one year +€11,968
up €11,968 (+105.9%), from €11,297 to €23,265
of which Trade receivables: +€13,027
- Cash +€1,542
up €1,542 (+4.3%), from €35,758 to €37,300
mainly Other debts (+€35,288) and Net result for the year (+€26,689)
- Deferred charges and accrued income +€936
up €936 (+24.2%), from €3,863 to €4,799
- Other debts +€35,288
up €35,288 (+193.8%), from €18,212 to €53,500
- Profit (loss) carried forward -€13,189
down €13,189 (-100.0%), from €13,189 to €0
- Debts after one year +€9,460
new in 2025: €9,460
- Current portion of long-term debt +€3,977
new in 2025: €3,977
- Trade debts -€3,700
down €3,700 (-62.5%), from €5,916 to €2,217
- Gross operating margin +€23,538
up €23,538 (+113.1%), from €20,813 to €44,351
- Depreciation +€4,360
new in 2025: €4,360
- Taxes +€3,306
up €3,306 (+57.1%), from €5,788 to €9,094
- Other operating charges +€2,187
up €2,187 (+564.7%), from €387 to €2,575
- Financial charges +€1,044
up €1,044 (+176.7%), from €590 to €1,634
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 | €50,918 | €79,364 | +€28,446 | +55.9% |
| Fixed assets | 21/28 | - | €13,999 | +€13,999 | |
| Tangible fixed assets | 22/27 | - | €13,999 | +€13,999 | |
| Furniture and vehicles | 24 | - | €13,999 | +€13,999 | |
| Current assets | 29/58 | €50,918 | €65,365 | +€14,446 | +28.4% |
| Amounts receivable within one year | 40/41 | €11,297 | €23,265 | +€11,968 | +105.9% |
| Trade receivables | 40 | €10,141 | €23,168 | +€13,027 | +128.5% |
| Other amounts receivable | 41 | €1,156 | €97 | -€1,059 | -91.6% |
| Cash at bank and in hand | 54/58 | €35,758 | €37,300 | +€1,542 | +4.3% |
| Deferred charges and accrued income | 490/1 | €3,863 | €4,799 | +€936 | +24.2% |
| Total equity and liabilities | 10/49 | €50,918 | €79,364 | +€28,446 | +55.9% |
| Equity | 10/15 | €14,189 | €1,000 | -€13,189 | -93.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,189 | €0 | -€13,189 | -100.0% |
| Amounts payable | 17/49 | €36,729 | €78,364 | +€41,635 | +113.4% |
| Amounts payable after more than one year | 17 | - | €9,460 | +€9,460 | |
| Financial debts | 170/4 | - | €9,460 | +€9,460 | |
| Amounts payable within one year | 42/48 | €36,729 | €68,904 | +€32,175 | +87.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,977 | +€3,977 | |
| Financial debts | 43 | €31 | €10 | -€21 | -67.8% |
| Credit institutions | 430/8 | €31 | €10 | -€21 | -67.8% |
| Trade debts | 44 | €5,916 | €2,217 | -€3,700 | -62.5% |
| Suppliers | 440/4 | €5,916 | €2,217 | -€3,700 | -62.5% |
| Taxes, remuneration and social security | 45 | €12,570 | €9,200 | -€3,370 | -26.8% |
| Taxes | 450/3 | €12,570 | €9,200 | -€3,370 | -26.8% |
| Other amounts payable | 47/48 | €18,212 | €53,500 | +€35,288 | +193.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,360 | +€4,360 | |
| Other operating charges | 640/8 | €387 | €2,575 | +€2,187 | +564.7% |
| Gross operating margin | 9900 | €20,813 | €44,351 | +€23,538 | +113.1% |
| Operating profit (loss) | 9901 | €20,426 | €37,417 | +€16,991 | +83.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €590 | €1,634 | +€1,044 | +176.7% |
| Recurring financial charges | 65 | €590 | €1,634 | +€1,044 | +176.7% |
| Profit (loss) for the period before taxes | 9903 | €19,836 | €35,783 | +€15,947 | +80.4% |
| Income taxes | 67/77 | €5,788 | €9,094 | +€3,306 | +57.1% |
| Profit (loss) for the period | 9904 | €14,048 | €26,689 | +€12,640 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,048 | €26,689 | +€12,640 | +90.0% |
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.