FLOWLYSIS: what changed
Two financial 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.
FLOWLYSIS
Largest movements
- Receivables after one year -€72,425
no longer reported in 2025 (was €72,425)
- Receivables within one year +€46,006
up €46,006 (+74.3%), from €61,893 to €107,899
of which Other amounts receivable: +€51,890
- Cash -€31,660
down €31,660 (-65.1%), from €48,604 to €16,944
mainly Investment in fixed assets (net) (-€48,990) and Receivables within one year (-€46,006)
- Tangible fixed assets +€31,463
up €31,463 (+240%), from €13,129 to €44,592
of which Other tangible fixed assets: +€20,757
- Intangible fixed assets -€6,301
no longer reported in 2025 (was €6,301)
- Debts after one year -€19,489
down €19,489 (-27.1%), from €71,956 to €52,467
- Tax, wage and social debts -€13,845
down €13,845 (-48.5%), from €28,571 to €14,726
of which Remuneration and social security: -€10,174
- Profit (loss) carried forward -€4,685
down €4,685 (-15.4%), from €30,412 to €25,727
- Trade debts +€2,238
up €2,238 (+50.3%), from €4,446 to €6,684
- Gross operating margin -€44,260
down €44,260 (-45.2%), from €97,902 to €53,642
- Staff costs -€29,995
down €29,995 (-47.6%), from €62,983 to €32,988
- Depreciation -€17,389
down €17,389 (-44.7%), from €38,867 to €21,478
- Other operating charges -€2,610
down €2,610 (-44.5%), from €5,868 to €3,258
- Financial charges -€2,281
down €2,281 (-90.4%), from €2,522 to €241
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.
Derived cash bridge
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 | €208,026 | €173,440 | -€34,586 | -16.6% |
| Fixed assets | 21/28 | €21,085 | €48,597 | +€27,512 | +130% |
| Intangible fixed assets | 21 | €6,301 | - | -€6,301 | |
| Tangible fixed assets | 22/27 | €13,129 | €44,592 | +€31,463 | +240% |
| Plant, machinery and equipment | 23 | €4,097 | €1,773 | -€2,324 | -56.7% |
| Furniture and vehicles | 24 | €891 | €15,950 | +€15,059 | +1,690% |
| Leasing and similar rights | 25 | €2,029 | - | -€2,029 | |
| Other tangible fixed assets | 26 | €6,112 | €26,869 | +€20,757 | +340% |
| Financial fixed assets | 28 | €1,655 | €4,005 | +€2,350 | +142% |
| Current assets | 29/58 | €186,941 | €124,843 | -€62,098 | -33.2% |
| Amounts receivable after more than one year | 29 | €72,425 | - | -€72,425 | |
| Trade receivables | 290 | €72,425 | - | -€72,425 | |
| Stocks and contracts in progress | 3 | €1,260 | - | -€1,260 | |
| Stocks | 30/36 | €1,260 | - | -€1,260 | |
| Amounts receivable within one year | 40/41 | €61,893 | €107,899 | +€46,006 | +74.3% |
| Trade receivables | 40 | €37,893 | €32,009 | -€5,884 | -15.5% |
| Other amounts receivable | 41 | €24,000 | €75,890 | +€51,890 | +216% |
| Cash at bank and in hand | 54/58 | €48,604 | €16,944 | -€31,660 | -65.1% |
| Deferred charges and accrued income | 490/1 | €2,759 | - | -€2,759 | |
| Total equity and liabilities | 10/49 | €208,026 | €173,440 | -€34,586 | -16.6% |
| Equity | 10/15 | €79,472 | €74,787 | -€4,685 | -5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,860 | €42,860 | = | 0.0% |
| Distributable reserves | 133 | €42,860 | €42,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,412 | €25,727 | -€4,685 | -15.4% |
| Amounts payable | 17/49 | €128,554 | €98,653 | -€29,901 | -23.3% |
| Amounts payable after more than one year | 17 | €71,956 | €52,467 | -€19,489 | -27.1% |
| Financial debts | 170/4 | €71,956 | €52,467 | -€19,489 | -27.1% |
| Amounts payable within one year | 42/48 | €56,598 | €46,186 | -€10,412 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €18,685 | €19,488 | +€803 | +4.3% |
| Trade debts | 44 | €4,446 | €6,684 | +€2,238 | +50.3% |
| Suppliers | 440/4 | €4,446 | €6,684 | +€2,238 | +50.3% |
| Taxes, remuneration and social security | 45 | €28,571 | €14,726 | -€13,845 | -48.5% |
| Taxes | 450/3 | €16,311 | €12,640 | -€3,671 | -22.5% |
| Remuneration and social security | 454/9 | €12,260 | €2,086 | -€10,174 | -83.0% |
| Other amounts payable | 47/48 | €4,896 | €5,288 | +€392 | +8.0% |
| Non-recurring operating income | 76A | - | €434 | +€434 | |
| Remuneration, social security and pensions | 62 | €62,983 | €32,988 | -€29,995 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,867 | €21,478 | -€17,389 | -44.7% |
| Other operating charges | 640/8 | €5,868 | €3,258 | -€2,610 | -44.5% |
| Non-recurring operating charges | 66A | €5 | - | -€5 | |
| Gross operating margin | 9900 | €97,902 | €53,642 | -€44,260 | -45.2% |
| Operating profit (loss) | 9901 | -€9,821 | -€4,082 | +€5,739 | +58.4% |
| Financial income | 75/76B | €6 | €54 | +€48 | +800% |
| Recurring financial income | 75 | €6 | €54 | +€48 | +800% |
| Financial charges | 65/66B | €2,522 | €241 | -€2,281 | -90.4% |
| Recurring financial charges | 65 | €2,522 | €241 | -€2,281 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,337 | -€4,269 | +€8,068 | +65.4% |
| Income taxes | 67/77 | €463 | €416 | -€47 | -10.2% |
| Profit (loss) for the period | 9904 | -€12,800 | -€4,685 | +€8,115 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,800 | -€4,685 | +€8,115 | +63.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.