FLOWTOGRAPHY: 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.
FLOWTOGRAPHY
Largest movements
- Cash +€4,202
up €4,202 (+172.5%), from €2,435 to €6,637
mainly Net result for the year (+€6,185) and Tax, wage and social debts (+€2,100)
- Receivables within one year +€2,920
up €2,920 (+440.8%), from €663 to €3,583
of which Trade receivables: +€2,939
- Profit (loss) carried forward +€6,185
up €6,185 (+20.1%), from -€30,739 to -€24,554
- Tax, wage and social debts +€2,100
up €2,100 (+146.9%), from €1,429 to €3,529
- Other debts -€2,087
down €2,087 (-14.7%), from €14,202 to €12,115
- Trade debts +€837
up €837 (+28.6%), from €2,925 to €3,762
- Gross operating margin +€16,058
up €16,058, from -€7,583 to €8,475
- Depreciation -€1,087
down €1,087 (-45.8%), from €2,372 to €1,285
- Financial charges -€163
down €163 (-36.5%), from €447 to €284
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 | €8,635 | €15,670 | +€7,035 | +81.5% |
| Fixed assets | 21/28 | €5,537 | €5,449 | -€88 | -1.6% |
| Tangible fixed assets | 22/27 | €2,987 | €2,899 | -€88 | -2.9% |
| Furniture and vehicles | 24 | €2,987 | €2,899 | -€88 | -2.9% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €3,098 | €10,220 | +€7,123 | +229.9% |
| Amounts receivable within one year | 40/41 | €663 | €3,583 | +€2,920 | +440.8% |
| Trade receivables | 40 | €644 | €3,583 | +€2,939 | +456.0% |
| Other amounts receivable | 41 | €18 | - | -€18 | |
| Cash at bank and in hand | 54/58 | €2,435 | €6,637 | +€4,202 | +172.5% |
| Total equity and liabilities | 10/49 | €8,635 | €15,670 | +€7,035 | +81.5% |
| Equity | 10/15 | -€9,921 | -€3,736 | +€6,185 | +62.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,618 | €14,618 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,758 | €12,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,739 | -€24,554 | +€6,185 | +20.1% |
| Amounts payable | 17/49 | €18,556 | €19,406 | +€850 | +4.6% |
| Amounts payable within one year | 42/48 | €18,556 | €19,406 | +€850 | +4.6% |
| Trade debts | 44 | €2,925 | €3,762 | +€837 | +28.6% |
| Suppliers | 440/4 | €2,925 | €3,762 | +€837 | +28.6% |
| Taxes, remuneration and social security | 45 | €1,429 | €3,529 | +€2,100 | +146.9% |
| Taxes | 450/3 | €1,429 | €3,529 | +€2,100 | +146.9% |
| Other amounts payable | 47/48 | €14,202 | €12,115 | -€2,087 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,372 | €1,285 | -€1,087 | -45.8% |
| Other operating charges | 640/8 | €508 | €520 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€7,583 | €8,475 | +€16,058 | |
| Operating profit (loss) | 9901 | -€10,463 | €6,670 | +€17,133 | |
| Financial income | 75/76B | €2 | €9 | +€7 | +348.5% |
| Recurring financial income | 75 | €2 | €9 | +€7 | +348.5% |
| Financial charges | 65/66B | €447 | €284 | -€163 | -36.5% |
| Recurring financial charges | 65 | €447 | €284 | -€163 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,908 | €6,395 | +€17,303 | |
| Income taxes | 67/77 | €217 | €210 | -€8 | -3.7% |
| Profit (loss) for the period | 9904 | -€11,126 | €6,185 | +€17,311 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,126 | €6,185 | +€17,311 |
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 2 October 2026 via checked.be.