FLOWBO: 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.
FLOWBO
Largest movements
- Tangible fixed assets +€106,004
up €106,004 (+1130.4%), from €9,378 to €115,382
of which Land and buildings: +€109,003
- Cash +€42,103
up €42,103 (+88.6%), from €47,540 to €89,642
mainly Debts after one year (+€108,800) and Net result for the year (+€72,773)
- Intangible fixed assets -€8,800
down €8,800 (-11.8%), from €74,800 to €66,000
- Deferred charges and accrued income +€7,116
up €7,116 (+93.7%), from €7,595 to €14,711
- Receivables within one year -€6,366
down €6,366 (-84.3%), from €7,555 to €1,189
- Debts after one year +€108,800
new in 2025: €108,800
- Profit (loss) carried forward +€72,773
up €72,773 (+113.1%), from €64,361 to €137,134
- Other debts -€44,708
down €44,708 (-57.6%), from €77,561 to €32,853
- Current portion of long-term debt +€4,176
new in 2025: €4,176
- Gross operating margin +€38,290
up €38,290 (+52.9%), from €72,323 to €110,614
- Taxes +€6,496
up €6,496 (+52.2%), from €12,446 to €18,942
- Depreciation +€3,940
up €3,940 (+30.0%), from €13,129 to €17,068
- Financial charges +€1,319
up €1,319 (+1763.9%), from €75 to €1,394
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 | €146,868 | €286,925 | +€140,056 | +95.4% |
| Fixed assets | 21/28 | €84,178 | €181,382 | +€97,204 | +115.5% |
| Intangible fixed assets | 21 | €74,800 | €66,000 | -€8,800 | -11.8% |
| Tangible fixed assets | 22/27 | €9,378 | €115,382 | +€106,004 | +1130.4% |
| Land and buildings | 22 | - | €109,003 | +€109,003 | |
| Plant, machinery and equipment | 23 | - | €685 | +€685 | |
| Furniture and vehicles | 24 | €6,150 | €2,862 | -€3,288 | -53.5% |
| Other tangible fixed assets | 26 | €3,228 | €2,833 | -€395 | -12.2% |
| Current assets | 29/58 | €62,690 | €105,543 | +€42,852 | +68.4% |
| Amounts receivable within one year | 40/41 | €7,555 | €1,189 | -€6,366 | -84.3% |
| Other amounts receivable | 41 | €7,555 | €1,189 | -€6,366 | -84.3% |
| Cash at bank and in hand | 54/58 | €47,540 | €89,642 | +€42,103 | +88.6% |
| Deferred charges and accrued income | 490/1 | €7,595 | €14,711 | +€7,116 | +93.7% |
| Total equity and liabilities | 10/49 | €146,868 | €286,925 | +€140,056 | +95.4% |
| Equity | 10/15 | €67,361 | €140,134 | +€72,773 | +108.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,361 | €137,134 | +€72,773 | +113.1% |
| Amounts payable | 17/49 | €79,507 | €146,791 | +€67,284 | +84.6% |
| Amounts payable after more than one year | 17 | - | €108,800 | +€108,800 | |
| Financial debts | 170/4 | - | €108,800 | +€108,800 | |
| Amounts payable within one year | 42/48 | €79,507 | €37,990 | -€41,517 | -52.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,176 | +€4,176 | |
| Trade debts | 44 | €1,946 | €961 | -€985 | -50.6% |
| Suppliers | 440/4 | €1,946 | €961 | -€985 | -50.6% |
| Other amounts payable | 47/48 | €77,561 | €32,853 | -€44,708 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,129 | €17,068 | +€3,940 | +30.0% |
| Other operating charges | 640/8 | €622 | €876 | +€254 | +40.9% |
| Gross operating margin | 9900 | €72,323 | €110,614 | +€38,290 | +52.9% |
| Operating profit (loss) | 9901 | €58,573 | €92,670 | +€34,096 | +58.2% |
| Financial income | 75/76B | €5 | €439 | +€434 | +8072.6% |
| Recurring financial income | 75 | €5 | €439 | +€434 | +8072.6% |
| Financial charges | 65/66B | €75 | €1,394 | +€1,319 | +1763.9% |
| Recurring financial charges | 65 | €75 | €1,394 | +€1,319 | +1763.9% |
| Profit (loss) for the period before taxes | 9903 | €58,504 | €91,715 | +€33,211 | +56.8% |
| Income taxes | 67/77 | €12,446 | €18,942 | +€6,496 | +52.2% |
| Profit (loss) for the period | 9904 | €46,058 | €72,773 | +€26,715 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,058 | €72,773 | +€26,715 | +58.0% |
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 1 October 2026 via checked.be.