FLOWTECHNIC: what changed
Two fiscal 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.
FLOWTECHNIC
Largest movements
- Cash +€13,655
up €13,655 (+17.8%), from €76,888 to €90,543
mainly Net result for the year (+€7,880) and Receivables within one year (+€7,054)
- Receivables within one year -€7,054
down €7,054 (-13.0%), from €54,212 to €47,159
of which Trade receivables: -€12,054
- Tangible fixed assets +€5,117
up €5,117 (+53.0%), from €9,659 to €14,776
of which Plant, machinery and equipment: +€6,161
- Deferred charges and accrued income -€3,048
down €3,048 (-24.6%), from €12,369 to €9,321
- Stocks and contracts -€1,988
down €1,988 (-62.8%), from €3,163 to €1,176
- Reserves +€7,021
up €7,021 (+7.4%), from €94,667 to €101,688
- Other debts -€4,530
down €4,530 (-22.7%), from €19,941 to €15,411
- Tax, wage and social debts +€3,352
up €3,352 (+14.9%), from €22,474 to €25,826
- Gross operating margin -€32,000
down €32,000 (-67.2%), from €47,627 to €15,627
- Taxes -€10,387
down €10,387 (-76.9%), from €13,502 to €3,116
- Depreciation +€2,302
up €2,302 (+145.7%), from €1,580 to €3,883
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.
Cash bridge derived
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 | €156,291 | €162,974 | +€6,684 | +4.3% |
| Fixed assets | 21/28 | €9,659 | €14,776 | +€5,117 | +53.0% |
| Tangible fixed assets | 22/27 | €9,659 | €14,776 | +€5,117 | +53.0% |
| Plant, machinery and equipment | 23 | €6,965 | €13,126 | +€6,161 | +88.5% |
| Furniture and vehicles | 24 | €2,694 | €1,650 | -€1,043 | -38.7% |
| Current assets | 29/58 | €146,632 | €148,198 | +€1,566 | +1.1% |
| Stocks and contracts in progress | 3 | €3,163 | €1,176 | -€1,988 | -62.8% |
| Stocks | 30/36 | €3,163 | €1,176 | -€1,988 | -62.8% |
| Amounts receivable within one year | 40/41 | €54,212 | €47,159 | -€7,054 | -13.0% |
| Trade receivables | 40 | €54,212 | €42,159 | -€12,054 | -22.2% |
| Other amounts receivable | 41 | €0 | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €76,888 | €90,543 | +€13,655 | +17.8% |
| Deferred charges and accrued income | 490/1 | €12,369 | €9,321 | -€3,048 | -24.6% |
| Total equity and liabilities | 10/49 | €156,291 | €162,974 | +€6,684 | +4.3% |
| Equity | 10/15 | €107,067 | €114,088 | +€7,021 | +6.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €94,667 | €101,688 | +€7,021 | +7.4% |
| Distributable reserves | 133 | €94,667 | €101,688 | +€7,021 | +7.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,224 | €48,887 | -€337 | -0.7% |
| Amounts payable within one year | 42/48 | €49,224 | €48,887 | -€337 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,809 | €7,650 | +€840 | +12.3% |
| Suppliers | 440/4 | €6,809 | €7,650 | +€840 | +12.3% |
| Taxes, remuneration and social security | 45 | €22,474 | €25,826 | +€3,352 | +14.9% |
| Taxes | 450/3 | €22,474 | €25,826 | +€3,352 | +14.9% |
| Other amounts payable | 47/48 | €19,941 | €15,411 | -€4,530 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,580 | €3,883 | +€2,302 | +145.7% |
| Other operating charges | 640/8 | €1,088 | €1,039 | -€49 | -4.5% |
| Gross operating margin | 9900 | €47,627 | €15,627 | -€32,000 | -67.2% |
| Operating profit (loss) | 9901 | €44,960 | €10,706 | -€34,253 | -76.2% |
| Financial income | 75/76B | €344 | €572 | +€228 | +66.2% |
| Recurring financial income | 75 | €344 | €572 | +€228 | +66.2% |
| Financial charges | 65/66B | €200 | €283 | +€82 | +41.0% |
| Recurring financial charges | 65 | €200 | €283 | +€82 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €45,104 | €10,996 | -€34,108 | -75.6% |
| Income taxes | 67/77 | €13,502 | €3,116 | -€10,387 | -76.9% |
| Profit (loss) for the period | 9904 | €31,601 | €7,880 | -€23,721 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,601 | €7,880 | -€23,721 | -75.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.