FLOWZ-IT: 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.
FLOWZ-IT
Largest movements
- Cash -€14,171
down €14,171 (-52.0%), from €27,274 to €13,103
mainly Net result for the year (-€13,679) and Trade debts (-€12,695)
- Stocks and contracts -€7,501
no longer reported in 2025 (was €7,501)
- Tangible fixed assets -€1,932
down €1,932 (-33.1%), from €5,839 to €3,907
- Profit (loss) carried forward -€13,679
down €13,679, from €12,438 to -€1,241
- Trade debts -€12,695
down €12,695 (-30.1%), from €42,204 to €29,508
- Other debts +€3,681
up €3,681 (+371778.8%), from €1 to €3,682
- Tax, wage and social debts -€1,754
down €1,754 (-100.0%), from €1,754 to €0
of which Taxes: -€1,351
- Gross operating margin -€21,494
down €21,494, from €10,225 to -€11,269
- Staff costs -€7,480
down €7,480 (-98.3%), from €7,611 to €131
- Taxes -€758
down €758 (-99.8%), from €759 to €1
- Depreciation +€547
up €547 (+39.5%), from €1,385 to €1,932
- Financial income -€313
down €313 (-98.6%), from €317 to €4
of which Non-recurring financial income: -€269
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 | €90,497 | €66,049 | -€24,448 | -27.0% |
| Fixed assets | 21/28 | €6,190 | €4,258 | -€1,932 | -31.2% |
| Tangible fixed assets | 22/27 | €5,839 | €3,907 | -€1,932 | -33.1% |
| Furniture and vehicles | 24 | €5,839 | €3,907 | -€1,932 | -33.1% |
| Financial fixed assets | 28 | €351 | €351 | = | 0.0% |
| Current assets | 29/58 | €84,308 | €61,791 | -€22,516 | -26.7% |
| Stocks and contracts in progress | 3 | €7,501 | - | -€7,501 | |
| Stocks | 30/36 | €7,501 | - | -€7,501 | |
| Amounts receivable within one year | 40/41 | €49,533 | €48,688 | -€845 | -1.7% |
| Trade receivables | 40 | €37,069 | €23,859 | -€13,209 | -35.6% |
| Other amounts receivable | 41 | €12,464 | €24,829 | +€12,365 | +99.2% |
| Cash at bank and in hand | 54/58 | €27,274 | €13,103 | -€14,171 | -52.0% |
| Total equity and liabilities | 10/49 | €90,497 | €66,049 | -€24,448 | -27.0% |
| Equity | 10/15 | €46,538 | €32,859 | -€13,679 | -29.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Contributions outside capital | 11 | €31,000 | €31,000 | = | 0.0% |
| Other | 1109/19 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,438 | -€1,241 | -€13,679 | |
| Amounts payable | 17/49 | €43,959 | €33,190 | -€10,769 | -24.5% |
| Amounts payable within one year | 42/48 | €43,959 | €33,190 | -€10,769 | -24.5% |
| Trade debts | 44 | €42,204 | €29,508 | -€12,695 | -30.1% |
| Suppliers | 440/4 | €42,204 | €29,508 | -€12,695 | -30.1% |
| Taxes, remuneration and social security | 45 | €1,754 | €0 | -€1,754 | -100.0% |
| Taxes | 450/3 | €1,351 | €0 | -€1,351 | -100.0% |
| Remuneration and social security | 454/9 | €403 | - | -€403 | |
| Other amounts payable | 47/48 | €1 | €3,682 | +€3,681 | +371778.8% |
| Non-recurring operating income | 76A | - | €4,352 | +€4,352 | |
| Remuneration, social security and pensions | 62 | €7,611 | €131 | -€7,480 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €1,932 | +€547 | +39.5% |
| Other operating charges | 640/8 | €350 | €200 | -€150 | -42.9% |
| Gross operating margin | 9900 | €10,225 | -€11,269 | -€21,494 | |
| Operating profit (loss) | 9901 | €880 | -€13,531 | -€14,411 | |
| Financial income | 75/76B | €317 | €4 | -€313 | -98.6% |
| Recurring financial income | 75 | €49 | €4 | -€44 | -90.9% |
| Non-recurring financial income | 76B | €269 | - | -€269 | |
| Financial charges | 65/66B | €350 | €151 | -€200 | -57.0% |
| Recurring financial charges | 65 | €350 | €151 | -€200 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €846 | -€13,678 | -€14,524 | |
| Income taxes | 67/77 | €759 | €1 | -€758 | -99.8% |
| Profit (loss) for the period | 9904 | €87 | -€13,679 | -€13,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €87 | -€13,679 | -€13,767 |
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 10 October 2026 via checked.be.