FLOW SOLUTIONS: 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 SOLUTIONS
Largest movements
- Stocks and contracts +€15,300
up €15,300 (+325.5%), from €4,700 to €20,000
- Receivables within one year +€5,334
new in 2025: €5,334
of which Other amounts receivable: +€3,892
- Cash +€3,383
up €3,383 (+222.1%), from €1,523 to €4,907
mainly Net result for the year (+€50,629) and Tax, wage and social debts (+€21,498)
- Tangible fixed assets +€2,027
up €2,027 (+25.7%), from €7,884 to €9,910
of which Furniture and vehicles: +€2,754
- Profit (loss) carried forward +€50,629
up €50,629 (+62.1%), from -€81,541 to -€30,913
- Other debts -€41,991
down €41,991 (-55.4%), from €75,837 to €33,846
- Tax, wage and social debts +€21,498
up €21,498 (+64.8%), from €33,153 to €54,650
of which Remuneration and social security: +€32,349
- Trade debts -€4,091
down €4,091 (-20.5%), from €19,956 to €15,865
- Gross operating margin +€17,934
up €17,934 (+19.7%), from €90,903 to €108,836
- Staff costs -€11,647
down €11,647 (-19.8%), from €58,784 to €47,138
- Other operating charges -€6,246
down €6,246 (-41.0%), from €15,220 to €8,974
- Taxes -€3,300
no longer reported in 2025 (was €3,300)
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 | €66,005 | €92,049 | +€26,044 | +39.5% |
| Fixed assets | 21/28 | €59,782 | €61,808 | +€2,027 | +3.4% |
| Tangible fixed assets | 22/27 | €7,884 | €9,910 | +€2,027 | +25.7% |
| Plant, machinery and equipment | 23 | €5,272 | €4,544 | -€728 | -13.8% |
| Furniture and vehicles | 24 | €2,612 | €5,366 | +€2,754 | +105.5% |
| Financial fixed assets | 28 | €51,898 | €51,898 | = | 0.0% |
| Current assets | 29/58 | €6,223 | €30,241 | +€24,018 | +385.9% |
| Stocks and contracts in progress | 3 | €4,700 | €20,000 | +€15,300 | +325.5% |
| Stocks | 30/36 | €4,700 | €20,000 | +€15,300 | +325.5% |
| Amounts receivable within one year | 40/41 | - | €5,334 | +€5,334 | |
| Trade receivables | 40 | - | €1,442 | +€1,442 | |
| Other amounts receivable | 41 | - | €3,892 | +€3,892 | |
| Cash at bank and in hand | 54/58 | €1,523 | €4,907 | +€3,383 | +222.1% |
| Total equity and liabilities | 10/49 | €66,005 | €92,049 | +€26,044 | +39.5% |
| Equity | 10/15 | -€62,941 | -€12,313 | +€50,629 | +80.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,541 | -€30,913 | +€50,629 | +62.1% |
| Amounts payable | 17/49 | €128,946 | €104,362 | -€24,584 | -19.1% |
| Amounts payable within one year | 42/48 | €128,946 | €104,362 | -€24,584 | -19.1% |
| Trade debts | 44 | €19,956 | €15,865 | -€4,091 | -20.5% |
| Suppliers | 440/4 | €19,956 | €15,865 | -€4,091 | -20.5% |
| Taxes, remuneration and social security | 45 | €33,153 | €54,650 | +€21,498 | +64.8% |
| Taxes | 450/3 | €24,656 | €13,804 | -€10,852 | -44.0% |
| Remuneration and social security | 454/9 | €8,497 | €40,846 | +€32,349 | +380.7% |
| Other amounts payable | 47/48 | €75,837 | €33,846 | -€41,991 | -55.4% |
| Remuneration, social security and pensions | 62 | €58,784 | €47,138 | -€11,647 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,002 | €1,873 | +€871 | +86.9% |
| Other operating charges | 640/8 | €15,220 | €8,974 | -€6,246 | -41.0% |
| Gross operating margin | 9900 | €90,903 | €108,836 | +€17,934 | +19.7% |
| Operating profit (loss) | 9901 | €15,896 | €50,852 | +€34,956 | +219.9% |
| Financial charges | 65/66B | €325 | €223 | -€102 | -31.3% |
| Recurring financial charges | 65 | €325 | €223 | -€102 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €15,572 | €50,629 | +€35,057 | +225.1% |
| Income taxes | 67/77 | €3,300 | - | -€3,300 | |
| Profit (loss) for the period | 9904 | €12,272 | €50,629 | +€38,357 | +312.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,272 | €50,629 | +€38,357 | +312.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.