FLOWCREATOR: 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.
FLOWCREATOR
Largest movements
- Receivables within one year +€21,800
up €21,800 (+1564.8%), from €1,393 to €23,193
of which Trade receivables: +€15,510
- Cash -€11,597
down €11,597 (-36.3%), from €31,908 to €20,311
mainly Receivables within one year (-€21,800) and Other debts (-€6,612)
- Tangible fixed assets -€7,502
down €7,502 (-57.1%), from €13,133 to €5,631
of which Furniture and vehicles: -€6,765
- Intangible fixed assets -€4,060
down €4,060 (-23.8%), from €17,057 to €12,997
- Other debts -€6,612
down €6,612 (-25.3%), from €26,164 to €19,552
- Short-term financial debts +€2,860
new in 2025: €2,860
- Tax, wage and social debts +€874
up €874 (+11.6%), from €7,514 to €8,387
of which Taxes: +€2,374
- Reserves +€684
up €684 (+3.5%), from €19,801 to €20,485
- Gross operating margin -€20,456
down €20,456 (-66.9%), from €30,554 to €10,099
- Depreciation -€3,074
down €3,074 (-33.4%), from €9,192 to €6,118
- Taxes -€2,110
down €2,110 (-49.7%), from €4,248 to €2,137
- Financial charges -€1,824
down €1,824 (-89.5%), from €2,038 to €214
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 | €64,499 | €62,834 | -€1,665 | -2.6% |
| Fixed assets | 21/28 | €30,190 | €18,628 | -€11,562 | -38.3% |
| Intangible fixed assets | 21 | €17,057 | €12,997 | -€4,060 | -23.8% |
| Tangible fixed assets | 22/27 | €13,133 | €5,631 | -€7,502 | -57.1% |
| Land and buildings | 22 | €5,131 | €4,393 | -€737 | -14.4% |
| Furniture and vehicles | 24 | €8,003 | €1,238 | -€6,765 | -84.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €34,309 | €44,206 | +€9,897 | +28.8% |
| Amounts receivable within one year | 40/41 | €1,393 | €23,193 | +€21,800 | +1564.8% |
| Trade receivables | 40 | €1,320 | €16,830 | +€15,510 | +1175.0% |
| Other amounts receivable | 41 | €73 | €6,363 | +€6,289 | +8596.7% |
| Cash at bank and in hand | 54/58 | €31,908 | €20,311 | -€11,597 | -36.3% |
| Deferred charges and accrued income | 490/1 | €1,008 | €702 | -€306 | -30.3% |
| Total equity and liabilities | 10/49 | €64,499 | €62,834 | -€1,665 | -2.6% |
| Equity | 10/15 | €29,801 | €30,485 | +€684 | +2.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,801 | €20,485 | +€684 | +3.5% |
| Distributable reserves | 133 | €19,801 | €20,485 | +€684 | +3.5% |
| Amounts payable | 17/49 | €34,698 | €32,349 | -€2,349 | -6.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,698 | €32,349 | -€2,349 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €2,860 | +€2,860 | |
| Credit institutions | 430/8 | - | €2,860 | +€2,860 | |
| Trade debts | 44 | €1,020 | €1,549 | +€530 | +52.0% |
| Suppliers | 440/4 | €1,020 | €1,549 | +€530 | +52.0% |
| Taxes, remuneration and social security | 45 | €7,514 | €8,387 | +€874 | +11.6% |
| Taxes | 450/3 | €6,014 | €8,387 | +€2,374 | +39.5% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €26,164 | €19,552 | -€6,612 | -25.3% |
| Non-recurring operating income | 76A | - | €60 | +€60 | |
| Remuneration, social security and pensions | 62 | €390 | €350 | -€40 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,192 | €6,118 | -€3,074 | -33.4% |
| Other operating charges | 640/8 | €681 | €627 | -€53 | -7.8% |
| Non-recurring operating charges | 66A | €943 | €0 | -€943 | -100.0% |
| Gross operating margin | 9900 | €30,554 | €10,099 | -€20,456 | -66.9% |
| Operating profit (loss) | 9901 | €19,349 | €3,004 | -€16,346 | -84.5% |
| Financial income | 75/76B | €12 | €32 | +€20 | +163.6% |
| Recurring financial income | 75 | €12 | €32 | +€20 | +163.6% |
| Financial charges | 65/66B | €2,038 | €214 | -€1,824 | -89.5% |
| Recurring financial charges | 65 | €2,038 | €214 | -€1,824 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €17,324 | €2,822 | -€14,502 | -83.7% |
| Income taxes | 67/77 | €4,248 | €2,137 | -€2,110 | -49.7% |
| Profit (loss) for the period | 9904 | €13,076 | €684 | -€12,392 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,076 | €684 | -€12,392 | -94.8% |
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 3 October 2026 via checked.be.