FlowFactor: 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.
What changed
FlowFactor
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€18,589
2024 · €60,839-€79,428
Equity
€384,241
2024 · €402,830-€18,589
Cash
€15,980
2024 · €15,354+€626
Balance sheet total
€854,136
2024 · €1.3m-€463,986
Largest movements
Assets
- Receivables within one year -€292,925
down €292,925 (-28.6%), from €1.0m to €731,429
of which Trade receivables: -€276,418
- Deferred charges and accrued income -€163,053
down €163,053 (-77.0%), from €211,739 to €48,686
Equity and liabilities
- Trade debts -€210,563
down €210,563 (-44.2%), from €476,857 to €266,294
- Accrued charges and deferred income -€166,938
no longer reported in 2025 (was €166,938)
- Tax, wage and social debts -€63,614
down €63,614 (-23.9%), from €266,498 to €202,884
of which Taxes: -€54,443
- Reserves -€19,000
down €19,000 (-5.6%), from €340,820 to €321,820
of which Distributable reserves: -€19,000
Income statement
- Purchases and services +€268,908
up €268,908 (+15.0%), from €1.8m to €2.1m
- Gross operating margin -€237,116
down €237,116 (-14.6%), from €1.6m to €1.4m
- Staff costs -€119,810
down €119,810 (-8.2%), from €1.5m to €1.3m
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.
Result 2024
€60,839
Gross operating margin
-€237,116
Staff costs
+€119,810
Depreciation
+€3,704
Provisions
-€717
Other operating charges
+€4,307
Other operating items
-€716
Financial income
+€202
Financial charges
+€2,258
Taxes
+€28,841
Result 2025
-€18,589
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.
From operations
+€10,216
Investment
-€9,590
Financing
€0
Cash 2024
€15,354
From operations (derived)
+€10,216
Net result for the year
-€18,589
Depreciation
+€18,224
Receivables within one year
+€292,925
Deferred charges and accrued income
+€163,053
Provisions
+€717
Trade debts
-€210,563
Tax, wage and social debts
-€63,614
Other debts
-€5,000
Accrued charges and deferred income
-€166,938
Investment (derived)
-€9,590
Investment in fixed assets (net)
-€9,590
Cash 2025
€15,980
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,318,122 | €854,136 | -€463,986 | -35.2% |
| Fixed assets | 21/28 | €66,676 | €58,042 | -€8,633 | -12.9% |
| Tangible fixed assets | 22/27 | €41,876 | €33,242 | -€8,633 | -20.6% |
| Plant, machinery and equipment | 23 | €40,982 | €32,475 | -€8,506 | -20.8% |
| Leasing and similar rights | 25 | €894 | €767 | -€127 | -14.2% |
| Financial fixed assets | 28 | €24,800 | €24,800 | = | 0.0% |
| Current assets | 29/58 | €1,251,447 | €796,094 | -€455,353 | -36.4% |
| Amounts receivable within one year | 40/41 | €1,024,353 | €731,429 | -€292,925 | -28.6% |
| Trade receivables | 40 | €744,421 | €468,004 | -€276,418 | -37.1% |
| Other amounts receivable | 41 | €279,932 | €263,425 | -€16,507 | -5.9% |
| Cash at bank and in hand | 54/58 | €15,354 | €15,980 | +€626 | +4.1% |
| Deferred charges and accrued income | 490/1 | €211,739 | €48,686 | -€163,053 | -77.0% |
| Total equity and liabilities | 10/49 | €1,318,122 | €854,136 | -€463,986 | -35.2% |
| Equity | 10/15 | €402,830 | €384,241 | -€18,589 | -4.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €340,820 | €321,820 | -€19,000 | -5.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,050 | €21,050 | = | 0.0% |
| Distributable reserves | 133 | €313,570 | €294,570 | -€19,000 | -6.1% |
| Profit (loss) carried forward | 14 | €10 | €421 | +€411 | +4137.2% |
| Provisions and deferred taxes | 16 | - | €717 | +€717 | |
| Provisions for liabilities and charges | 160/5 | - | €717 | +€717 | |
| Pensions and similar obligations | 160 | - | €717 | +€717 | |
| Amounts payable | 17/49 | €915,292 | €469,178 | -€446,114 | -48.7% |
| Amounts payable within one year | 42/48 | €748,355 | €469,178 | -€279,177 | -37.3% |
| Trade debts | 44 | €476,857 | €266,294 | -€210,563 | -44.2% |
| Suppliers | 440/4 | €476,857 | €266,294 | -€210,563 | -44.2% |
| Taxes, remuneration and social security | 45 | €266,498 | €202,884 | -€63,614 | -23.9% |
| Taxes | 450/3 | €100,950 | €46,507 | -€54,443 | -53.9% |
| Remuneration and social security | 454/9 | €165,548 | €156,377 | -€9,171 | -5.5% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | €166,938 | - | -€166,938 | |
| Turnover | 70 | €3,405,157 | €3,400,727 | -€4,430 | -0.1% |
| Non-recurring operating income | 76A | €80 | €12,951 | +€12,872 | +16185.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,793,547 | €2,062,455 | +€268,908 | +15.0% |
| Remuneration, social security and pensions | 62 | €1,456,255 | €1,336,445 | -€119,810 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,928 | €18,224 | -€3,704 | -16.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €717 | +€717 | |
| Other operating charges | 640/8 | €10,460 | €6,153 | -€4,307 | -41.2% |
| Non-recurring operating charges | 66A | €2,927 | €3,643 | +€716 | +24.5% |
| Gross operating margin | 9900 | €1,624,292 | €1,387,175 | -€237,116 | -14.6% |
| Operating profit (loss) | 9901 | €132,722 | €21,993 | -€110,729 | -83.4% |
| Financial income | 75/76B | €1,176 | €1,378 | +€202 | +17.1% |
| Recurring financial income | 75 | €1,035 | €1,378 | +€343 | +33.1% |
| Non-recurring financial income | 76B | €141 | - | -€141 | |
| Financial charges | 65/66B | €35,700 | €33,442 | -€2,258 | -6.3% |
| Recurring financial charges | 65 | €35,700 | €33,442 | -€2,258 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €98,199 | -€10,070 | -€108,269 | |
| Income taxes | 67/77 | €37,359 | €8,518 | -€28,841 | -77.2% |
| Profit (loss) for the period | 9904 | €60,839 | -€18,589 | -€79,428 | |
| Transfer from tax-exempt reserves | 789 | €71,570 | - | -€71,570 | |
| Transfer to tax-exempt reserves | 689 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,359 | -€18,589 | -€129,948 |
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 6 October 2026 via checked.be.