FLOWHR: what changed
FLOWHR
Largest movements
- Cash +€303,229
up €303,229 (+232%), from €130,946 to €434,175
mainly Net result for the year (+€271,032) and Trade debts (+€184,711)
- Deferred charges and accrued income -€79,510
down €79,510 (-96.7%), from €82,229 to €2,719
- Receivables within one year +€13,989
up €13,989 (+3.7%), from €382,591 to €396,580
of which Trade receivables: +€36,381
- Trade debts +€184,711
up €184,711 (+157%), from €117,524 to €302,235
- Profit (loss) carried forward +€96,032
up €96,032 (+46.3%), from €207,212 to €303,243
- Accrued charges and deferred income -€33,816
down €33,816 (-67.7%), from €49,966 to €16,150
- Tax, wage and social debts -€18,204
down €18,204 (-11.3%), from €160,661 to €142,457
of which Remuneration and social security: -€14,474
- Staff costs -€306,665
down €306,665 (-45.4%), from €676,130 to €369,465
- Gross operating margin -€193,792
down €193,792 (-21.2%), from €914,133 to €720,342
- Financial income +€28,838
new in 2025: €28,838
- Taxes +€27,320
up €27,320 (+38.6%), from €70,786 to €98,106
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €600,732 | €836,115 | +€235,384 | +39.2% |
| Fixed assets | 21/28 | €4,966 | €2,642 | -€2,324 | -46.8% |
| Tangible fixed assets | 22/27 | €4,966 | €2,642 | -€2,324 | -46.8% |
| Furniture and vehicles | 24 | €4,966 | €2,642 | -€2,324 | -46.8% |
| Current assets | 29/58 | €595,765 | €833,473 | +€237,708 | +39.9% |
| Amounts receivable within one year | 40/41 | €382,591 | €396,580 | +€13,989 | +3.7% |
| Trade receivables | 40 | €353,556 | €389,937 | +€36,381 | +10.3% |
| Other amounts receivable | 41 | €29,035 | €6,643 | -€22,392 | -77.1% |
| Cash at bank and in hand | 54/58 | €130,946 | €434,175 | +€303,229 | +232% |
| Deferred charges and accrued income | 490/1 | €82,229 | €2,719 | -€79,510 | -96.7% |
| Total equity and liabilities | 10/49 | €600,732 | €836,115 | +€235,384 | +39.2% |
| Equity | 10/15 | €272,580 | €368,612 | +€96,032 | +35.2% |
| Contributions | 10/11 | €911 | €911 | = | 0.0% |
| Reserves | 13 | €64,457 | €64,457 | = | 0.0% |
| Distributable reserves | 133 | €64,457 | €64,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,212 | €303,243 | +€96,032 | +46.3% |
| Amounts payable | 17/49 | €328,151 | €467,504 | +€139,352 | +42.5% |
| Amounts payable within one year | 42/48 | €278,185 | €451,353 | +€173,169 | +62.2% |
| Trade debts | 44 | €117,524 | €302,235 | +€184,711 | +157% |
| Suppliers | 440/4 | €117,524 | €302,235 | +€184,711 | +157% |
| Advances received on contracts in progress | 46 | - | €2,512 | +€2,512 | |
| Taxes, remuneration and social security | 45 | €160,661 | €142,457 | -€18,204 | -11.3% |
| Taxes | 450/3 | €116,588 | €112,858 | -€3,730 | -3.2% |
| Remuneration and social security | 454/9 | €44,073 | €29,599 | -€14,474 | -32.8% |
| Other amounts payable | 47/48 | - | €4,150 | +€4,150 | |
| Accrued charges and deferred income | 492/3 | €49,966 | €16,150 | -€33,816 | -67.7% |
| Remuneration, social security and pensions | 62 | €676,130 | €369,465 | -€306,665 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,423 | €2,324 | -€1,099 | -32.1% |
| Other operating charges | 640/8 | €715 | €1,034 | +€319 | +44.5% |
| Gross operating margin | 9900 | €914,133 | €720,342 | -€193,792 | -21.2% |
| Operating profit (loss) | 9901 | €233,866 | €347,519 | +€113,653 | +48.6% |
| Financial income | 75/76B | - | €28,838 | +€28,838 | |
| Recurring financial income | 75 | - | €28,838 | +€28,838 | |
| Financial charges | 65/66B | €1,130 | €7,219 | +€6,089 | +539% |
| Recurring financial charges | 65 | €1,130 | €7,219 | +€6,089 | +539% |
| Profit (loss) for the period before taxes | 9903 | €232,736 | €369,137 | +€136,402 | +58.6% |
| Income taxes | 67/77 | €70,786 | €98,106 | +€27,320 | +38.6% |
| Profit (loss) for the period | 9904 | €161,950 | €271,032 | +€109,082 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €161,950 | €271,032 | +€109,082 | +67.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.