FLOWMOTION: 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.
FLOWMOTION
Largest movements
- Cash +€167,814
up €167,814 (+33.8%), from €496,872 to €664,685
mainly Net result for the year (+€211,660) and Trade debts (+€110,185)
- Stocks and contracts -€47,309
down €47,309 (-24.1%), from €196,153 to €148,844
- Current investments +€19,096
up €19,096 (+238%), from €8,009 to €27,105
- Reserves +€128,640
up €128,640 (+22.4%), from €574,692 to €703,332
of which Distributable reserves: +€130,500
- Trade debts +€110,185
up €110,185 (+138%), from €79,608 to €189,793
- Tax, wage and social debts -€53,655
down €53,655 (-40.1%), from €133,932 to €80,277
of which Taxes: -€51,104
- Accrued charges and deferred income -€36,458
down €36,458 (-75.2%), from €48,458 to €12,000
- Debts after one year -€17,535
down €17,535 (-10.1%), from €173,390 to €155,855
- Gross operating margin +€113,501
up €113,501 (+27.2%), from €416,687 to €530,187
- Staff costs +€57,314
up €57,314 (+52.0%), from €110,145 to €167,458
- Taxes +€25,188
up €25,188 (+32.5%), from €77,588 to €102,776
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 | €1,187,464 | €1,329,372 | +€141,908 | +12.0% |
| Fixed assets | 21/28 | €194,976 | €189,535 | -€5,442 | -2.8% |
| Intangible fixed assets | 21 | €3,501 | €10,408 | +€6,907 | +197% |
| Tangible fixed assets | 22/27 | €191,475 | €179,126 | -€12,349 | -6.4% |
| Land and buildings | 22 | €116,146 | €101,146 | -€15,000 | -12.9% |
| Plant, machinery and equipment | 23 | €5,679 | €2,817 | -€2,862 | -50.4% |
| Furniture and vehicles | 24 | €40,634 | €33,496 | -€7,139 | -17.6% |
| Other tangible fixed assets | 26 | €29,016 | €41,667 | +€12,651 | +43.6% |
| Current assets | 29/58 | €992,488 | €1,139,837 | +€147,350 | +14.8% |
| Stocks and contracts in progress | 3 | €196,153 | €148,844 | -€47,309 | -24.1% |
| Stocks | 30/36 | €196,153 | €148,844 | -€47,309 | -24.1% |
| Amounts receivable within one year | 40/41 | €288,324 | €295,684 | +€7,360 | +2.6% |
| Trade receivables | 40 | €281,416 | €291,651 | +€10,236 | +3.6% |
| Other amounts receivable | 41 | €6,909 | €4,033 | -€2,876 | -41.6% |
| Current investments | 50/53 | €8,009 | €27,105 | +€19,096 | +238% |
| Cash at bank and in hand | 54/58 | €496,872 | €664,685 | +€167,814 | +33.8% |
| Deferred charges and accrued income | 490/1 | €3,130 | €3,518 | +€388 | +12.4% |
| Total equity and liabilities | 10/49 | €1,187,464 | €1,329,372 | +€141,908 | +12.0% |
| Equity | 10/15 | €649,382 | €778,022 | +€128,640 | +19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €574,692 | €703,332 | +€128,640 | +22.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €35,326 | €35,326 | = | 0.0% |
| Distributable reserves | 133 | €537,506 | €668,006 | +€130,500 | +24.3% |
| Profit (loss) carried forward | 14 | €68,490 | €68,490 | = | 0.0% |
| Amounts payable | 17/49 | €538,082 | €551,350 | +€13,268 | +2.5% |
| Amounts payable after more than one year | 17 | €173,390 | €155,855 | -€17,535 | -10.1% |
| Financial debts | 170/4 | €173,390 | €155,855 | -€17,535 | -10.1% |
| Amounts payable within one year | 42/48 | €316,235 | €383,495 | +€67,260 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €17,137 | €17,535 | +€398 | +2.3% |
| Trade debts | 44 | €79,608 | €189,793 | +€110,185 | +138% |
| Suppliers | 440/4 | €79,608 | €189,793 | +€110,185 | +138% |
| Advances received on contracts in progress | 46 | €238 | €1,278 | +€1,040 | +437% |
| Taxes, remuneration and social security | 45 | €133,932 | €80,277 | -€53,655 | -40.1% |
| Taxes | 450/3 | €91,506 | €40,402 | -€51,104 | -55.8% |
| Remuneration and social security | 454/9 | €42,426 | €39,875 | -€2,551 | -6.0% |
| Other amounts payable | 47/48 | €85,319 | €94,611 | +€9,293 | +10.9% |
| Accrued charges and deferred income | 492/3 | €48,458 | €12,000 | -€36,458 | -75.2% |
| Remuneration, social security and pensions | 62 | €110,145 | €167,458 | +€57,314 | +52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,240 | €38,982 | -€2,258 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €9,131 | €5,680 | -€3,451 | -37.8% |
| Gross operating margin | 9900 | €416,687 | €530,187 | +€113,501 | +27.2% |
| Operating profit (loss) | 9901 | €256,170 | €318,067 | +€61,897 | +24.2% |
| Financial income | 75/76B | €1,147 | €2,330 | +€1,182 | +103% |
| Recurring financial income | 75 | €1,147 | €2,330 | +€1,182 | +103% |
| Financial charges | 65/66B | €5,691 | €5,961 | +€270 | +4.7% |
| Recurring financial charges | 65 | €5,691 | €5,961 | +€270 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €251,627 | €314,436 | +€62,809 | +25.0% |
| Income taxes | 67/77 | €77,588 | €102,776 | +€25,188 | +32.5% |
| Profit (loss) for the period | 9904 | €174,039 | €211,660 | +€37,621 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €174,039 | €211,660 | +€37,621 | +21.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.