Flowcare: 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.
Flowcare
Largest movements
- Cash +€29,444
up €29,444 (+30.7%), from €95,756 to €125,200
mainly Net result for the year (+€46,935) and Depreciation (+€6,143)
- Deferred charges and accrued income +€5,290
new in 2025: €5,290
- Tangible fixed assets -€3,695
down €3,695 (-26.7%), from €13,828 to €10,133
- Profit (loss) carried forward +€46,935
new in 2025: €46,935
- Accrued charges and deferred income -€15,116
down €15,116 (-58.6%), from €25,776 to €10,660
- Other debts -€3,414
down €3,414 (-24.9%), from €13,727 to €10,312
- Tax, wage and social debts +€2,031
up €2,031 (+28.2%), from €7,199 to €9,231
of which Remuneration and social security: +€1,488
- Staff costs +€7,212
new in 2025: €7,212
- Taxes -€7,164
down €7,164 (-35.0%), from €20,483 to €13,319
- Other operating charges +€2,047
up €2,047 (+136.5%), from €1,500 to €3,547
- Depreciation +€1,970
up €1,970 (+47.2%), from €4,173 to €6,143
- Financial charges -€1,823
down €1,823 (-51.0%), from €3,572 to €1,749
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 | €109,917 | €140,785 | +€30,868 | +28.1% |
| Fixed assets | 21/28 | €13,828 | €10,133 | -€3,695 | -26.7% |
| Tangible fixed assets | 22/27 | €13,828 | €10,133 | -€3,695 | -26.7% |
| Plant, machinery and equipment | 23 | €13,828 | €10,133 | -€3,695 | -26.7% |
| Current assets | 29/58 | €96,089 | €130,652 | +€34,563 | +36.0% |
| Amounts receivable within one year | 40/41 | €332 | €161 | -€171 | -51.5% |
| Trade receivables | 40 | €320 | €140 | -€180 | -56.3% |
| Other amounts receivable | 41 | €12 | €21 | +€9 | +72.6% |
| Cash at bank and in hand | 54/58 | €95,756 | €125,200 | +€29,444 | +30.7% |
| Deferred charges and accrued income | 490/1 | - | €5,290 | +€5,290 | |
| Total equity and liabilities | 10/49 | €109,917 | €140,785 | +€30,868 | +28.1% |
| Equity | 10/15 | €60,925 | €107,859 | +€46,935 | +77.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €50,925 | €50,925 | = | 0.0% |
| Distributable reserves | 133 | €50,925 | €50,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €46,935 | +€46,935 | |
| Amounts payable | 17/49 | €48,992 | €32,926 | -€16,067 | -32.8% |
| Amounts payable within one year | 42/48 | €23,216 | €22,265 | -€951 | -4.1% |
| Financial debts | 43 | €1,128 | €1,095 | -€33 | -2.9% |
| Credit institutions | 430/8 | €1,128 | €1,095 | -€33 | -2.9% |
| Trade debts | 44 | €1,162 | €1,628 | +€466 | +40.1% |
| Suppliers | 440/4 | €1,162 | €1,628 | +€466 | +40.1% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €7,199 | €9,231 | +€2,031 | +28.2% |
| Taxes | 450/3 | €7,199 | €7,742 | +€543 | +7.5% |
| Remuneration and social security | 454/9 | - | €1,488 | +€1,488 | |
| Other amounts payable | 47/48 | €13,727 | €10,312 | -€3,414 | -24.9% |
| Accrued charges and deferred income | 492/3 | €25,776 | €10,660 | -€15,116 | -58.6% |
| Remuneration, social security and pensions | 62 | - | €7,212 | +€7,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,173 | €6,143 | +€1,970 | +47.2% |
| Other operating charges | 640/8 | €1,500 | €3,547 | +€2,047 | +136.5% |
| Gross operating margin | 9900 | €80,647 | €78,858 | -€1,790 | -2.2% |
| Operating profit (loss) | 9901 | €74,974 | €61,956 | -€13,019 | -17.4% |
| Financial income | 75/76B | €5 | €47 | +€42 | +789.4% |
| Recurring financial income | 75 | €5 | €47 | +€42 | +789.4% |
| Financial charges | 65/66B | €3,572 | €1,749 | -€1,823 | -51.0% |
| Recurring financial charges | 65 | €3,572 | €1,749 | -€1,823 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €71,407 | €60,253 | -€11,154 | -15.6% |
| Income taxes | 67/77 | €20,483 | €13,319 | -€7,164 | -35.0% |
| Profit (loss) for the period | 9904 | €50,925 | €46,935 | -€3,990 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,925 | €46,935 | -€3,990 | -7.8% |
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 2 October 2026 via checked.be.