FlowTime: 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.
FlowTime
Largest movements
- Tangible fixed assets -€15,476
down €15,476 (-5.2%), from €299,455 to €283,979
of which Land and buildings: -€14,588
- Cash -€11,966
down €11,966 (-26.2%), from €45,607 to €33,641
mainly Contributions, distributions and other (-€175,000) and Receivables within one year (-€7,948)
- Receivables within one year +€7,948
up €7,948 (+42.8%), from €18,559 to €26,507
of which Other amounts receivable: +€7,404
- Profit (loss) carried forward -€160,174
down €160,174 (-99.1%), from €161,662 to €1,488
- Other debts +€137,821
up €137,821 (+71.4%), from €193,144 to €330,965
- Tax, wage and social debts +€3,835
up €3,835 (+39.0%), from €9,827 to €13,663
- Gross operating margin -€39,551
down €39,551 (-43.7%), from €90,487 to €50,935
- Taxes -€8,087
down €8,087 (-63.8%), from €12,684 to €4,596
- Financial charges -€908
down €908 (-7.4%), from €12,337 to €11,430
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 | €367,383 | €348,598 | -€18,785 | -5.1% |
| Fixed assets | 21/28 | €302,455 | €286,979 | -€15,476 | -5.1% |
| Tangible fixed assets | 22/27 | €299,455 | €283,979 | -€15,476 | -5.2% |
| Land and buildings | 22 | €288,341 | €273,753 | -€14,588 | -5.1% |
| Furniture and vehicles | 24 | €11,114 | €10,226 | -€888 | -8.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €64,928 | €61,619 | -€3,309 | -5.1% |
| Amounts receivable within one year | 40/41 | €18,559 | €26,507 | +€7,948 | +42.8% |
| Trade receivables | 40 | €17,243 | €17,787 | +€545 | +3.2% |
| Other amounts receivable | 41 | €1,316 | €8,720 | +€7,404 | +562.4% |
| Cash at bank and in hand | 54/58 | €45,607 | €33,641 | -€11,966 | -26.2% |
| Deferred charges and accrued income | 490/1 | €763 | €1,472 | +€709 | +92.9% |
| Total equity and liabilities | 10/49 | €367,383 | €348,598 | -€18,785 | -5.1% |
| Equity | 10/15 | €162,662 | €2,488 | -€160,174 | -98.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,662 | €1,488 | -€160,174 | -99.1% |
| Amounts payable | 17/49 | €204,721 | €346,110 | +€141,389 | +69.1% |
| Amounts payable within one year | 42/48 | €204,721 | €346,110 | +€141,389 | +69.1% |
| Trade debts | 44 | €1,750 | €1,482 | -€267 | -15.3% |
| Suppliers | 440/4 | €1,750 | €1,482 | -€267 | -15.3% |
| Taxes, remuneration and social security | 45 | €9,827 | €13,663 | +€3,835 | +39.0% |
| Taxes | 450/3 | €9,827 | €13,663 | +€3,835 | +39.0% |
| Other amounts payable | 47/48 | €193,144 | €330,965 | +€137,821 | +71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,415 | €16,748 | +€333 | +2.0% |
| Other operating charges | 640/8 | €2,961 | €3,336 | +€374 | +12.6% |
| Gross operating margin | 9900 | €90,487 | €50,935 | -€39,551 | -43.7% |
| Operating profit (loss) | 9901 | €71,111 | €30,852 | -€40,259 | -56.6% |
| Financial charges | 65/66B | €12,337 | €11,430 | -€908 | -7.4% |
| Recurring financial charges | 65 | €12,337 | €11,430 | -€908 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €58,774 | €19,422 | -€39,351 | -67.0% |
| Income taxes | 67/77 | €12,684 | €4,596 | -€8,087 | -63.8% |
| Profit (loss) for the period | 9904 | €46,090 | €14,826 | -€31,264 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,090 | €14,826 | -€31,264 | -67.8% |
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 28 September 2026 via checked.be.