FLOW XP: 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 XP
Largest movements
- Receivables within one year +€3,081
up €3,081 (+228.2%), from €1,350 to €4,431
- Financial fixed assets +€300
new in 2025: €300
- Trade debts +€2,702
up €2,702 (+84.7%), from €3,192 to €5,894
- Other debts -€1,612
no longer reported in 2025 (was €1,612)
- Profit (loss) carried forward +€1,157
up €1,157 (+12.3%), from -€9,376 to -€8,219
- Tax, wage and social debts +€1,142
up €1,142 (+566.7%), from €201 to €1,343
- Gross operating margin -€2,488
down €2,488 (-38.1%), from €6,533 to €4,045
- Taxes +€1,276
up €1,276 (+3776.0%), from €34 to €1,309
- Other operating charges +€1,231
up €1,231, from €0 to €1,231
- Staff costs +€86
new in 2025: €86
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 | €2,000 | €5,389 | +€3,390 | +169.5% |
| Fixed assets | 21/28 | €0 | €300 | +€300 | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €2,000 | €5,089 | +€3,090 | +154.5% |
| Amounts receivable within one year | 40/41 | €1,350 | €4,431 | +€3,081 | +228.2% |
| Other amounts receivable | 41 | €1,350 | €4,431 | +€3,081 | +228.2% |
| Cash at bank and in hand | 54/58 | €650 | €659 | +€9 | +1.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,000 | €5,389 | +€3,390 | +169.5% |
| Equity | 10/15 | -€3,005 | -€1,848 | +€1,157 | +38.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171 | €171 | = | 0.0% |
| Non-distributable reserves | 130/1 | €171 | €171 | = | 0.0% |
| Reserves not available under the articles | 1311 | €171 | €171 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,376 | -€8,219 | +€1,157 | +12.3% |
| Amounts payable | 17/49 | €5,005 | €7,237 | +€2,232 | +44.6% |
| Amounts payable within one year | 42/48 | €5,005 | €7,237 | +€2,232 | +44.6% |
| Trade debts | 44 | €3,192 | €5,894 | +€2,702 | +84.7% |
| Suppliers | 440/4 | €3,192 | €5,894 | +€2,702 | +84.7% |
| Taxes, remuneration and social security | 45 | €201 | €1,343 | +€1,142 | +566.7% |
| Taxes | 450/3 | €201 | €1,343 | +€1,142 | +566.7% |
| Other amounts payable | 47/48 | €1,612 | - | -€1,612 | |
| Remuneration, social security and pensions | 62 | - | €86 | +€86 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | €1,231 | +€1,231 | |
| Gross operating margin | 9900 | €6,533 | €4,045 | -€2,488 | -38.1% |
| Operating profit (loss) | 9901 | €6,533 | €2,728 | -€3,805 | -58.2% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €327 | €293 | -€34 | -10.3% |
| Recurring financial charges | 65 | €327 | €293 | -€34 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €6,206 | €2,467 | -€3,740 | -60.3% |
| Income taxes | 67/77 | €34 | €1,309 | +€1,276 | +3776.0% |
| Profit (loss) for the period | 9904 | €6,173 | €1,157 | -€5,015 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,173 | €1,157 | -€5,015 | -81.2% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.