flowTAB: 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.
flowTAB
Largest movements
- Receivables within one year +€25,463
up €25,463 (+2,292%), from €1,111 to €26,574
of which Trade receivables: +€26,574
- Cash -€12,947
down €12,947 (-74.2%), from €17,447 to €4,499
mainly Receivables within one year (-€25,463) and Net result for the year (-€20,613)
- Deferred charges and accrued income -€5,581
down €5,581 (-44.1%), from €12,657 to €7,076
- Tangible fixed assets -€4,417
down €4,417 (-42.8%), from €10,319 to €5,902
of which Furniture and vehicles: -€3,673
- Reserves -€20,613
down €20,613 (-64.2%), from €32,121 to €11,508
- Debts after one year +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€9,962
up €9,962 (+765%), from €1,302 to €11,264
- Trade debts +€1,769
up €1,769 (+148%), from €1,196 to €2,964
- Other debts +€1,211
up €1,211 (+50.1%), from €2,416 to €3,627
- Gross operating margin -€21,249
down €21,249, from €7,593 to -€13,657
- Taxes -€691
down €691 (-81.1%), from €853 to €161
- Depreciation -€353
down €353 (-7.4%), from €4,770 to €4,417
- Other operating charges +€202
up €202 (+63.4%), from €318 to €520
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 | €41,534 | €44,051 | +€2,517 | +6.1% |
| Fixed assets | 21/28 | €10,319 | €5,902 | -€4,417 | -42.8% |
| Tangible fixed assets | 22/27 | €10,319 | €5,902 | -€4,417 | -42.8% |
| Furniture and vehicles | 24 | €6,460 | €2,786 | -€3,673 | -56.9% |
| Other tangible fixed assets | 26 | €3,859 | €3,116 | -€743 | -19.3% |
| Current assets | 29/58 | €31,215 | €38,149 | +€6,934 | +22.2% |
| Amounts receivable within one year | 40/41 | €1,111 | €26,574 | +€25,463 | +2,292% |
| Trade receivables | 40 | - | €26,574 | +€26,574 | |
| Other amounts receivable | 41 | €1,111 | - | -€1,111 | |
| Cash at bank and in hand | 54/58 | €17,447 | €4,499 | -€12,947 | -74.2% |
| Deferred charges and accrued income | 490/1 | €12,657 | €7,076 | -€5,581 | -44.1% |
| Total equity and liabilities | 10/49 | €41,534 | €44,051 | +€2,517 | +6.1% |
| Equity | 10/15 | €36,621 | €16,008 | -€20,613 | -56.3% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €32,121 | €11,508 | -€20,613 | -64.2% |
| Distributable reserves | 133 | €32,121 | €11,508 | -€20,613 | -64.2% |
| Amounts payable | 17/49 | €4,913 | €28,043 | +€23,131 | +471% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Financial debts | 170/4 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €4,913 | €17,855 | +€12,942 | +263% |
| Trade debts | 44 | €1,196 | €2,964 | +€1,769 | +148% |
| Suppliers | 440/4 | €1,196 | €2,964 | +€1,769 | +148% |
| Taxes, remuneration and social security | 45 | €1,302 | €11,264 | +€9,962 | +765% |
| Taxes | 450/3 | €1,302 | €11,264 | +€9,962 | +765% |
| Other amounts payable | 47/48 | €2,416 | €3,627 | +€1,211 | +50.1% |
| Accrued charges and deferred income | 492/3 | - | €188 | +€188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,770 | €4,417 | -€353 | -7.4% |
| Other operating charges | 640/8 | €318 | €520 | +€202 | +63.4% |
| Gross operating margin | 9900 | €7,593 | -€13,657 | -€21,249 | |
| Operating profit (loss) | 9901 | €2,505 | -€18,593 | -€21,098 | |
| Financial income | 75/76B | €20 | €39 | +€19 | +91.3% |
| Recurring financial income | 75 | €20 | €39 | +€19 | +91.3% |
| Financial charges | 65/66B | €2,008 | €1,898 | -€110 | -5.5% |
| Recurring financial charges | 65 | €2,008 | €1,898 | -€110 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €517 | -€20,452 | -€20,969 | |
| Income taxes | 67/77 | €853 | €161 | -€691 | -81.1% |
| Profit (loss) for the period | 9904 | -€335 | -€20,613 | -€20,278 | -6,047% |
| Profit (loss) for the period to be appropriated | 9905 | -€335 | -€20,613 | -€20,278 | -6,047% |
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 24 October 2026 via checked.be.