FLOWDESIGN: 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.
FLOWDESIGN
Largest movements
- Tangible fixed assets +€23,969
up €23,969 (+10.8%), from €222,953 to €246,923
of which Land and buildings: +€38,750
- Receivables within one year -€17,863
down €17,863 (-64.8%), from €27,560 to €9,697
of which Trade receivables: -€18,150
- Cash +€12,604
up €12,604 (+64.0%), from €19,707 to €32,311
mainly Net result for the year (+€42,078) and Depreciation (+€35,281)
- Current investments +€12,000
up €12,000 (+200.0%), from €6,000 to €18,000
- Reserves +€42,078
up €42,078 (+22.1%), from €190,235 to €232,313
- Debts after one year -€9,159
down €9,159 (-62.4%), from €14,687 to €5,528
- Tax, wage and social debts -€4,640
down €4,640 (-31.0%), from €14,978 to €10,338
- Gross operating margin -€57,319
down €57,319 (-36.5%), from €157,175 to €99,855
- Taxes -€21,696
down €21,696 (-53.7%), from €40,398 to €18,701
- Depreciation +€19,071
up €19,071 (+117.7%), from €16,210 to €35,281
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 | €277,427 | €308,166 | +€30,739 | +11.1% |
| Fixed assets | 21/28 | €222,953 | €246,923 | +€23,969 | +10.8% |
| Tangible fixed assets | 22/27 | €222,953 | €246,923 | +€23,969 | +10.8% |
| Land and buildings | 22 | €102,553 | €141,303 | +€38,750 | +37.8% |
| Furniture and vehicles | 24 | €120,400 | €105,620 | -€14,781 | -12.3% |
| Current assets | 29/58 | €54,474 | €61,244 | +€6,770 | +12.4% |
| Amounts receivable within one year | 40/41 | €27,560 | €9,697 | -€17,863 | -64.8% |
| Trade receivables | 40 | €18,150 | €0 | -€18,150 | -100.0% |
| Other amounts receivable | 41 | €9,410 | €9,697 | +€287 | +3.1% |
| Current investments | 50/53 | €6,000 | €18,000 | +€12,000 | +200.0% |
| Cash at bank and in hand | 54/58 | €19,707 | €32,311 | +€12,604 | +64.0% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,236 | +€29 | +2.4% |
| Total equity and liabilities | 10/49 | €277,427 | €308,166 | +€30,739 | +11.1% |
| Equity | 10/15 | €208,835 | €250,913 | +€42,078 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,235 | €232,313 | +€42,078 | +22.1% |
| Distributable reserves | 133 | €190,235 | €232,313 | +€42,078 | +22.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,592 | €57,253 | -€11,339 | -16.5% |
| Amounts payable after more than one year | 17 | €14,687 | €5,528 | -€9,159 | -62.4% |
| Financial debts | 170/4 | €14,687 | €5,528 | -€9,159 | -62.4% |
| Amounts payable within one year | 42/48 | €52,905 | €50,725 | -€2,180 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €8,771 | €9,159 | +€387 | +4.4% |
| Trade debts | 44 | €1,425 | €3,305 | +€1,880 | +132.0% |
| Suppliers | 440/4 | €1,425 | €3,305 | +€1,880 | +132.0% |
| Taxes, remuneration and social security | 45 | €14,978 | €10,338 | -€4,640 | -31.0% |
| Taxes | 450/3 | €14,978 | €10,338 | -€4,640 | -31.0% |
| Other amounts payable | 47/48 | €27,731 | €27,924 | +€193 | +0.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,210 | €35,281 | +€19,071 | +117.7% |
| Other operating charges | 640/8 | €1,508 | €1,771 | +€263 | +17.4% |
| Gross operating margin | 9900 | €157,175 | €99,855 | -€57,319 | -36.5% |
| Operating profit (loss) | 9901 | €139,456 | €62,804 | -€76,653 | -55.0% |
| Financial income | 75/76B | €0 | €635 | +€635 | +2118066.7% |
| Recurring financial income | 75 | €0 | €635 | +€635 | +2118066.7% |
| Financial charges | 65/66B | €1,491 | €2,660 | +€1,169 | +78.4% |
| Recurring financial charges | 65 | €1,491 | €2,660 | +€1,169 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | €137,965 | €60,779 | -€77,187 | -55.9% |
| Income taxes | 67/77 | €40,398 | €18,701 | -€21,696 | -53.7% |
| Profit (loss) for the period | 9904 | €97,568 | €42,078 | -€55,490 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €97,568 | €42,078 | -€55,490 | -56.9% |
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 8 October 2026 via checked.be.