Flownergy: 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.
Flownergy
Largest movements
- Receivables within one year +€5,270
up €5,270 (+49.2%), from €10,716 to €15,986
of which Trade receivables: +€5,477
- Tangible fixed assets +€2,578
up €2,578 (+141%), from €1,824 to €4,402
- Cash -€1,128
down €1,128 (-1.3%), from €87,840 to €86,712
mainly Trade debts (-€7,215) and Receivables within one year (-€5,270)
- Reserves +€21,000
up €21,000 (+45.7%), from €46,000 to €67,000
- Trade debts -€7,215
down €7,215 (-57.6%), from €12,519 to €5,304
- Tax, wage and social debts -€4,155
down €4,155 (-17.3%), from €24,031 to €19,876
of which Taxes: -€2,655
- Other debts -€4,144
down €4,144 (-46.6%), from €8,885 to €4,741
- Profit (loss) carried forward +€1,118
up €1,118 (+26.1%), from €4,287 to €5,405
- Gross operating margin -€13,222
down €13,222 (-25.7%), from €51,379 to €38,157
- Taxes -€3,791
down €3,791 (-31.6%), from €11,992 to €8,201
- Depreciation +€657
up €657 (+77.0%), from €853 to €1,510
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 | €100,722 | €107,327 | +€6,605 | +6.6% |
| Fixed assets | 21/28 | €1,824 | €4,402 | +€2,578 | +141% |
| Tangible fixed assets | 22/27 | €1,824 | €4,402 | +€2,578 | +141% |
| Furniture and vehicles | 24 | €1,824 | €4,402 | +€2,578 | +141% |
| Current assets | 29/58 | €98,898 | €102,925 | +€4,027 | +4.1% |
| Amounts receivable within one year | 40/41 | €10,716 | €15,986 | +€5,270 | +49.2% |
| Trade receivables | 40 | €9,372 | €14,849 | +€5,477 | +58.4% |
| Other amounts receivable | 41 | €1,344 | €1,137 | -€207 | -15.4% |
| Cash at bank and in hand | 54/58 | €87,840 | €86,712 | -€1,128 | -1.3% |
| Deferred charges and accrued income | 490/1 | €342 | €227 | -€115 | -33.7% |
| Total equity and liabilities | 10/49 | €100,722 | €107,327 | +€6,605 | +6.6% |
| Equity | 10/15 | €55,287 | €77,405 | +€22,118 | +40.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €67,000 | +€21,000 | +45.7% |
| Distributable reserves | 133 | €46,000 | €67,000 | +€21,000 | +45.7% |
| Profit (loss) carried forward | 14 | €4,287 | €5,405 | +€1,118 | +26.1% |
| Amounts payable | 17/49 | €45,435 | €29,922 | -€15,513 | -34.1% |
| Amounts payable within one year | 42/48 | €45,435 | €29,922 | -€15,513 | -34.1% |
| Trade debts | 44 | €12,519 | €5,304 | -€7,215 | -57.6% |
| Suppliers | 440/4 | €12,519 | €5,304 | -€7,215 | -57.6% |
| Taxes, remuneration and social security | 45 | €24,031 | €19,876 | -€4,155 | -17.3% |
| Taxes | 450/3 | €22,531 | €19,876 | -€2,655 | -11.8% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €8,885 | €4,741 | -€4,144 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €1,510 | +€657 | +77.0% |
| Other operating charges | 640/8 | €387 | €399 | +€12 | +3.1% |
| Gross operating margin | 9900 | €51,379 | €38,157 | -€13,222 | -25.7% |
| Operating profit (loss) | 9901 | €50,139 | €36,248 | -€13,891 | -27.7% |
| Financial charges | 65/66B | €6,319 | €5,928 | -€391 | -6.2% |
| Recurring financial charges | 65 | €6,319 | €5,928 | -€391 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €43,820 | €30,319 | -€13,500 | -30.8% |
| Income taxes | 67/77 | €11,992 | €8,201 | -€3,791 | -31.6% |
| Profit (loss) for the period | 9904 | €31,828 | €22,118 | -€9,710 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,828 | €22,118 | -€9,710 | -30.5% |
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 20 October 2026 via checked.be.