FLOW TRAINING AND CONSULTING: 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 TRAINING AND CONSULTING
Largest movements
- Cash +€21,070
up €21,070 (+125%), from €16,862 to €37,932
mainly Other debts (+€33,923) and Net result for the year (+€26,598)
- Intangible fixed assets -€4,500
down €4,500 (-16.8%), from €26,716 to €22,216
- Tangible fixed assets +€1,213
up €1,213 (+73.8%), from €1,644 to €2,856
- Receivables within one year +€840
up €840 (+22.8%), from €3,681 to €4,521
- Other debts +€33,923
up €33,923 (+296%), from €11,455 to €45,378
- Profit (loss) carried forward -€21,049
down €21,049 (-86.9%), from €24,220 to €3,171
- Tax, wage and social debts +€4,888
up €4,888 (+43.5%), from €11,224 to €16,112
of which Taxes: +€3,588
- Trade debts +€707
up €707 (+59.0%), from €1,197 to €1,904
- Gross operating margin +€13,085
up €13,085 (+44.0%), from €29,756 to €42,841
- Taxes +€2,860
up €2,860 (+57.3%), from €4,988 to €7,848
- Depreciation -€2,668
down €2,668 (-31.0%), from €8,599 to €5,931
- Other operating charges +€1,089
up €1,089 (+84.0%), from €1,297 to €2,386
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 | €49,097 | €67,630 | +€18,533 | +37.7% |
| Fixed assets | 21/28 | €28,360 | €25,073 | -€3,287 | -11.6% |
| Intangible fixed assets | 21 | €26,716 | €22,216 | -€4,500 | -16.8% |
| Tangible fixed assets | 22/27 | €1,644 | €2,856 | +€1,213 | +73.8% |
| Furniture and vehicles | 24 | €1,644 | €2,856 | +€1,213 | +73.8% |
| Current assets | 29/58 | €20,737 | €42,558 | +€21,821 | +105% |
| Amounts receivable within one year | 40/41 | €3,681 | €4,521 | +€840 | +22.8% |
| Trade receivables | 40 | €3,681 | €4,521 | +€840 | +22.8% |
| Cash at bank and in hand | 54/58 | €16,862 | €37,932 | +€21,070 | +125% |
| Deferred charges and accrued income | 490/1 | €195 | €105 | -€90 | -46.1% |
| Total equity and liabilities | 10/49 | €49,097 | €67,630 | +€18,533 | +37.7% |
| Equity | 10/15 | €25,220 | €4,171 | -€21,049 | -83.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,220 | €3,171 | -€21,049 | -86.9% |
| Amounts payable | 17/49 | €23,877 | €63,459 | +€39,583 | +166% |
| Amounts payable within one year | 42/48 | €23,877 | €63,459 | +€39,583 | +166% |
| Current portion of amounts payable after more than one year | 42 | - | €65 | +€65 | |
| Trade debts | 44 | €1,197 | €1,904 | +€707 | +59.0% |
| Suppliers | 440/4 | €1,197 | €1,904 | +€707 | +59.0% |
| Taxes, remuneration and social security | 45 | €11,224 | €16,112 | +€4,888 | +43.5% |
| Taxes | 450/3 | €11,224 | €14,812 | +€3,588 | +32.0% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €11,455 | €45,378 | +€33,923 | +296% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,599 | €5,931 | -€2,668 | -31.0% |
| Other operating charges | 640/8 | €1,297 | €2,386 | +€1,089 | +84.0% |
| Gross operating margin | 9900 | €29,756 | €42,841 | +€13,085 | +44.0% |
| Operating profit (loss) | 9901 | €19,860 | €34,524 | +€14,663 | +73.8% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €247 | €78 | -€169 | -68.4% |
| Recurring financial charges | 65 | €247 | €78 | -€169 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €19,671 | €34,446 | +€14,775 | +75.1% |
| Income taxes | 67/77 | €4,988 | €7,848 | +€2,860 | +57.3% |
| Profit (loss) for the period | 9904 | €14,682 | €26,598 | +€11,915 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,682 | €26,598 | +€11,915 | +81.2% |
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 30 October 2026 via checked.be.