FLOWTRONIC SA: 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.
FLOWTRONIC SA
Largest movements
- Cash +€1.0m
up €1.0m (+121%), from €846,961 to €1.9m
mainly Net result for the year (+€869,053) and Other debts (+€800,571)
- Receivables within one year -€186,011
down €186,011 (-31.7%), from €587,539 to €401,528
of which Trade receivables: -€146,312
- Tangible fixed assets -€85,049
down €85,049 (-5.9%), from €1.4m to €1.4m
of which Land and buildings: -€69,497
- Other debts +€800,571
up €800,571 (+2,746%), from €29,153 to €829,724
- Investment grants +€118,593
up €118,593 (+88.6%), from €133,849 to €252,442
- Debts after one year -€101,910
down €101,910 (-11.2%), from €908,428 to €806,518
- Profit (loss) carried forward +€81,860
up €81,860 (+3.7%), from €2.2m to €2.3m
- Trade debts -€57,846
down €57,846 (-20.3%), from €284,415 to €226,569
- Taxes +€106,472
up €106,472 (+70.8%), from €150,428 to €256,900
- Gross operating margin +€51,536
up €51,536 (+2.4%), from €2.2m to €2.2m
- Staff costs +€42,887
up €42,887 (+5.0%), from €855,295 to €898,182
- Financial income +€23,176
up €23,176 (+79.7%), from €29,091 to €52,267
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 | €4,335,298 | €5,090,418 | +€755,120 | +17.4% |
| Fixed assets | 21/28 | €1,703,678 | €1,667,638 | -€36,040 | -2.1% |
| Intangible fixed assets | 21 | €258,722 | €295,453 | +€36,731 | +14.2% |
| Tangible fixed assets | 22/27 | €1,438,277 | €1,353,228 | -€85,049 | -5.9% |
| Land and buildings | 22 | €1,339,585 | €1,270,087 | -€69,497 | -5.2% |
| Plant, machinery and equipment | 23 | €16,080 | €18,127 | +€2,048 | +12.7% |
| Furniture and vehicles | 24 | €79,749 | €63,228 | -€16,520 | -20.7% |
| Leasing and similar rights | 25 | €2,863 | €1,785 | -€1,079 | -37.7% |
| Financial fixed assets | 28 | €6,679 | €18,957 | +€12,278 | +184% |
| Current assets | 29/58 | €2,631,620 | €3,422,781 | +€791,160 | +30.1% |
| Stocks and contracts in progress | 3 | €1,172,057 | €1,124,112 | -€47,945 | -4.1% |
| Stocks | 30/36 | €1,172,057 | €1,124,112 | -€47,945 | -4.1% |
| Amounts receivable within one year | 40/41 | €587,539 | €401,528 | -€186,011 | -31.7% |
| Trade receivables | 40 | €481,636 | €335,324 | -€146,312 | -30.4% |
| Other amounts receivable | 41 | €105,903 | €66,204 | -€39,699 | -37.5% |
| Current investments | 50/53 | €1,237 | €1,243 | +€6 | +0.5% |
| Cash at bank and in hand | 54/58 | €846,961 | €1,868,496 | +€1.0m | +121% |
| Deferred charges and accrued income | 490/1 | €23,826 | €27,402 | +€3,575 | +15.0% |
| Total equity and liabilities | 10/49 | €4,335,298 | €5,090,418 | +€755,120 | +17.4% |
| Equity | 10/15 | €2,731,234 | €2,906,426 | +€175,192 | +6.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €87,459 | €62,199 | -€25,261 | -28.9% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,459 | €32,199 | -€25,261 | -44.0% |
| Profit (loss) carried forward | 14 | €2,209,925 | €2,291,786 | +€81,860 | +3.7% |
| Investment grants | 15 | €133,849 | €252,442 | +€118,593 | +88.6% |
| Amounts payable | 17/49 | €1,604,064 | €2,183,992 | +€579,928 | +36.2% |
| Amounts payable after more than one year | 17 | €908,428 | €806,518 | -€101,910 | -11.2% |
| Financial debts | 170/4 | €908,428 | €806,518 | -€101,910 | -11.2% |
| Amounts payable within one year | 42/48 | €695,637 | €1,377,474 | +€681,838 | +98.0% |
| Current portion of amounts payable after more than one year | 42 | €113,556 | €101,910 | -€11,646 | -10.3% |
| Trade debts | 44 | €284,415 | €226,569 | -€57,846 | -20.3% |
| Suppliers | 440/4 | €284,415 | €226,569 | -€57,846 | -20.3% |
| Taxes, remuneration and social security | 45 | €268,513 | €219,272 | -€49,241 | -18.3% |
| Taxes | 450/3 | €172,730 | €74,888 | -€97,842 | -56.6% |
| Remuneration and social security | 454/9 | €95,783 | €144,384 | +€48,601 | +50.7% |
| Other amounts payable | 47/48 | €29,153 | €829,724 | +€800,571 | +2,746% |
| Remuneration, social security and pensions | 62 | €855,295 | €898,182 | +€42,887 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €214,614 | €207,148 | -€7,466 | -3.5% |
| Other operating charges | 640/8 | €17,299 | €14,222 | -€3,077 | -17.8% |
| Gross operating margin | 9900 | €2,164,760 | €2,216,296 | +€51,536 | +2.4% |
| Operating profit (loss) | 9901 | €1,077,553 | €1,096,745 | +€19,192 | +1.8% |
| Financial income | 75/76B | €29,091 | €52,267 | +€23,176 | +79.7% |
| Recurring financial income | 75 | €29,091 | €52,267 | +€23,176 | +79.7% |
| Financial charges | 65/66B | €32,300 | €23,059 | -€9,241 | -28.6% |
| Recurring financial charges | 65 | €32,300 | €23,059 | -€9,241 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €1,074,344 | €1,125,953 | +€51,609 | +4.8% |
| Income taxes | 67/77 | €150,428 | €256,900 | +€106,472 | +70.8% |
| Profit (loss) for the period | 9904 | €923,916 | €869,053 | -€54,862 | -5.9% |
| Transfer from tax-exempt reserves | 789 | €50,521 | €25,261 | -€25,261 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €974,437 | €894,314 | -€80,123 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.