FLOWCUS DETECT: 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.
FLOWCUS DETECT
Largest movements
- Receivables within one year +€104,582
up €104,582 (+190.1%), from €55,006 to €159,588
of which Other amounts receivable: +€109,114
- Cash +€50,728
up €50,728 (+23.4%), from €217,210 to €267,938
mainly Net result for the year (+€183,465) and Depreciation (+€17,200)
- Tangible fixed assets -€15,180
down €15,180 (-26.4%), from €57,551 to €42,371
of which Furniture and vehicles: -€12,180
- Reserves +€84,200
up €84,200 (+100.0%), from €84,200 to €168,400
- Profit (loss) carried forward +€73,665
up €73,665 (+57.4%), from €128,416 to €202,081
- Debts after one year -€17,290
down €17,290 (-55.7%), from €31,038 to €13,748
- Trade debts +€12,041
up €12,041 (+451.2%), from €2,669 to €14,710
- Tax, wage and social debts -€11,036
down €11,036 (-24.4%), from €45,229 to €34,193
of which Taxes: -€18,444
- Gross operating margin +€77,072
up €77,072 (+24.9%), from €309,353 to €386,425
- Staff costs +€64,985
up €64,985 (+101.8%), from €63,821 to €128,806
- Financial income +€5,014
new in 2025: €5,014
- Taxes +€4,842
up €4,842 (+9.2%), from €52,567 to €57,409
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 | €332,118 | €471,967 | +€139,850 | +42.1% |
| Fixed assets | 21/28 | €57,551 | €42,371 | -€15,180 | -26.4% |
| Tangible fixed assets | 22/27 | €57,551 | €42,371 | -€15,180 | -26.4% |
| Plant, machinery and equipment | 23 | €10,479 | €7,479 | -€3,000 | -28.6% |
| Furniture and vehicles | 24 | €47,072 | €34,892 | -€12,180 | -25.9% |
| Current assets | 29/58 | €274,566 | €429,596 | +€155,030 | +56.5% |
| Amounts receivable within one year | 40/41 | €55,006 | €159,588 | +€104,582 | +190.1% |
| Trade receivables | 40 | €54,823 | €50,292 | -€4,532 | -8.3% |
| Other amounts receivable | 41 | €183 | €109,297 | +€109,114 | +59687.0% |
| Cash at bank and in hand | 54/58 | €217,210 | €267,938 | +€50,728 | +23.4% |
| Deferred charges and accrued income | 490/1 | €2,350 | €2,070 | -€280 | -11.9% |
| Total equity and liabilities | 10/49 | €332,118 | €471,967 | +€139,850 | +42.1% |
| Equity | 10/15 | €215,616 | €373,481 | +€157,865 | +73.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €84,200 | €168,400 | +€84,200 | +100.0% |
| Tax-exempt reserves | 132 | €84,200 | €168,400 | +€84,200 | +100.0% |
| Profit (loss) carried forward | 14 | €128,416 | €202,081 | +€73,665 | +57.4% |
| Amounts payable | 17/49 | €116,502 | €98,487 | -€18,015 | -15.5% |
| Amounts payable after more than one year | 17 | €31,038 | €13,748 | -€17,290 | -55.7% |
| Financial debts | 170/4 | €31,038 | €13,748 | -€17,290 | -55.7% |
| Amounts payable within one year | 42/48 | €85,463 | €84,438 | -€1,025 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €11,788 | €15,535 | +€3,748 | +31.8% |
| Trade debts | 44 | €2,669 | €14,710 | +€12,041 | +451.2% |
| Suppliers | 440/4 | €2,669 | €14,710 | +€12,041 | +451.2% |
| Taxes, remuneration and social security | 45 | €45,229 | €34,193 | -€11,036 | -24.4% |
| Taxes | 450/3 | €39,332 | €20,887 | -€18,444 | -46.9% |
| Remuneration and social security | 454/9 | €5,897 | €13,306 | +€7,408 | +125.6% |
| Other amounts payable | 47/48 | €25,778 | €20,000 | -€5,778 | -22.4% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €63,821 | €128,806 | +€64,985 | +101.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,438 | €17,200 | +€1,763 | +11.4% |
| Other operating charges | 640/8 | €1,162 | €1,358 | +€195 | +16.8% |
| Gross operating margin | 9900 | €309,353 | €386,425 | +€77,072 | +24.9% |
| Operating profit (loss) | 9901 | €228,932 | €239,061 | +€10,130 | +4.4% |
| Financial income | 75/76B | - | €5,014 | +€5,014 | |
| Recurring financial income | 75 | - | €5,014 | +€5,014 | |
| Financial charges | 65/66B | €2,866 | €3,202 | +€335 | +11.7% |
| Recurring financial charges | 65 | €2,866 | €3,202 | +€335 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €226,065 | €240,874 | +€14,809 | +6.6% |
| Income taxes | 67/77 | €52,567 | €57,409 | +€4,842 | +9.2% |
| Profit (loss) for the period | 9904 | €173,498 | €183,465 | +€9,967 | +5.7% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €84,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,298 | €99,265 | +€9,967 | +11.2% |
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 7 October 2026 via checked.be.