FLOWMED.BE: 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.
FLOWMED.BE
Largest movements
- Cash +€212,412
up €212,412 (+51.7%), from €410,639 to €623,051
mainly Net result for the year (+€432,225) and Depreciation (+€53,737)
- Tangible fixed assets -€53,737
down €53,737 (-4.9%), from €1.1m to €1.0m
of which Land and buildings: -€47,459
- Receivables within one year +€26,772
up €26,772 (+73.1%), from €36,616 to €63,388
of which Trade receivables: +€38,224
- Reserves +€175,225
up €175,225 (+15.3%), from €1.1m to €1.3m
of which Distributable reserves: +€175,225
- Tax, wage and social debts -€60,596
down €60,596 (-42.0%), from €144,400 to €83,803
of which Taxes: -€60,596
- Short-term financial debts +€39,630
up €39,630, from €0 to €39,630
- Trade debts +€34,109
up €34,109 (+1,183%), from €2,884 to €36,993
- Turnover +€1.3m
new in 2025: €1.3m
- Purchases and services +€623,111
new in 2025: €623,111
- Depreciation -€39,714
down €39,714 (-42.5%), from €93,451 to €53,737
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 | €1,538,254 | €1,723,701 | +€185,447 | +12.1% |
| Fixed assets | 21/28 | €1,090,999 | €1,037,262 | -€53,737 | -4.9% |
| Tangible fixed assets | 22/27 | €1,090,999 | €1,037,262 | -€53,737 | -4.9% |
| Land and buildings | 22 | €1,062,344 | €1,014,884 | -€47,459 | -4.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €28,656 | €22,378 | -€6,278 | -21.9% |
| Current assets | 29/58 | €447,255 | €686,439 | +€239,184 | +53.5% |
| Amounts receivable within one year | 40/41 | €36,616 | €63,388 | +€26,772 | +73.1% |
| Trade receivables | 40 | €0 | €38,224 | +€38,224 | |
| Other amounts receivable | 41 | €36,616 | €25,164 | -€11,452 | -31.3% |
| Cash at bank and in hand | 54/58 | €410,639 | €623,051 | +€212,412 | +51.7% |
| Total equity and liabilities | 10/49 | €1,538,254 | €1,723,701 | +€185,447 | +12.1% |
| Equity | 10/15 | €1,193,519 | €1,368,744 | +€175,225 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,143,372 | €1,318,598 | +€175,225 | +15.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,141,512 | €1,316,738 | +€175,225 | +15.4% |
| Profit (loss) carried forward | 14 | €31,546 | €31,546 | = | 0.0% |
| Amounts payable | 17/49 | €344,735 | €354,957 | +€10,222 | +3.0% |
| Amounts payable within one year | 42/48 | €344,735 | €354,957 | +€10,222 | +3.0% |
| Financial debts | 43 | €0 | €39,630 | +€39,630 | |
| Credit institutions | 430/8 | €0 | €39,630 | +€39,630 | |
| Trade debts | 44 | €2,884 | €36,993 | +€34,109 | +1,183% |
| Suppliers | 440/4 | €2,884 | €36,993 | +€34,109 | +1,183% |
| Taxes, remuneration and social security | 45 | €144,400 | €83,803 | -€60,596 | -42.0% |
| Taxes | 450/3 | €144,400 | €83,803 | -€60,596 | -42.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €197,452 | €194,531 | -€2,921 | -1.5% |
| Turnover | 70 | - | €1,297,985 | +€1.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €623,111 | +€623,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,451 | €53,737 | -€39,714 | -42.5% |
| Other operating charges | 640/8 | €4,739 | €7,812 | +€3,073 | +64.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €679,354 | €690,704 | +€11,350 | +1.7% |
| Operating profit (loss) | 9901 | €581,164 | €629,155 | +€47,991 | +8.3% |
| Financial income | 75/76B | €174 | - | -€174 | |
| Recurring financial income | 75 | €174 | - | -€174 | |
| Financial charges | 65/66B | €3,923 | €2,727 | -€1,196 | -30.5% |
| Recurring financial charges | 65 | €3,923 | €2,727 | -€1,196 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €577,416 | €626,428 | +€49,013 | +8.5% |
| Income taxes | 67/77 | €183,004 | €194,203 | +€11,199 | +6.1% |
| Profit (loss) for the period | 9904 | €394,412 | €432,225 | +€37,814 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €394,412 | €432,225 | +€37,814 | +9.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.