FLUENTS: 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.
FLUENTS
Largest movements
- Cash +€13,878
up €13,878 (+49.8%), from €27,849 to €41,727
mainly Other debts (+€52,908) and Net result for the year (+€32,639)
- Receivables within one year +€13,518
up €13,518 (+108.1%), from €12,505 to €26,023
of which Trade receivables: +€13,410
- Tangible fixed assets -€8,332
down €8,332 (-23.8%), from €35,018 to €26,686
- Other debts +€52,908
up €52,908 (+569.8%), from €9,285 to €62,193
- Reserves -€29,554
down €29,554 (-100.0%), from €29,554 to €0
- Tax, wage and social debts +€12,237
up €12,237 (+95.2%), from €12,856 to €25,093
- Current portion of long-term debt -€7,141
down €7,141 (-56.9%), from €12,546 to €5,405
- Debts after one year -€5,405
down €5,405 (-100.0%), from €5,405 to €0
- Depreciation +€1,536
up €1,536 (+21.5%), from €7,136 to €8,673
- Financial charges -€893
down €893 (-40.5%), from €2,205 to €1,312
- Taxes +€762
up €762 (+8.2%), from €9,275 to €10,037
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 | €76,115 | €95,115 | +€19,000 | +25.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €35,698 | €27,026 | -€8,673 | -24.3% |
| Intangible fixed assets | 21 | €681 | €340 | -€341 | -50.0% |
| Tangible fixed assets | 22/27 | €35,018 | €26,686 | -€8,332 | -23.8% |
| Furniture and vehicles | 24 | €35,018 | €26,686 | -€8,332 | -23.8% |
| Current assets | 29/58 | €40,417 | €68,089 | +€27,672 | +68.5% |
| Amounts receivable within one year | 40/41 | €12,505 | €26,023 | +€13,518 | +108.1% |
| Trade receivables | 40 | €12,505 | €25,915 | +€13,410 | +107.2% |
| Other amounts receivable | 41 | €0 | €108 | +€108 | |
| Cash at bank and in hand | 54/58 | €27,849 | €41,727 | +€13,878 | +49.8% |
| Deferred charges and accrued income | 490/1 | €63 | €340 | +€277 | +440.0% |
| Total equity and liabilities | 10/49 | €76,115 | €95,115 | +€19,000 | +25.0% |
| Equity | 10/15 | €30,554 | €1,000 | -€29,554 | -96.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €29,554 | €0 | -€29,554 | -100.0% |
| Distributable reserves | 133 | €29,554 | €0 | -€29,554 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,561 | €94,115 | +€48,554 | +106.6% |
| Amounts payable after more than one year | 17 | €5,405 | €0 | -€5,405 | -100.0% |
| Financial debts | 170/4 | €5,405 | €0 | -€5,405 | -100.0% |
| Amounts payable within one year | 42/48 | €39,655 | €93,786 | +€54,131 | +136.5% |
| Current portion of amounts payable after more than one year | 42 | €12,546 | €5,405 | -€7,141 | -56.9% |
| Trade debts | 44 | €4,968 | €1,095 | -€3,873 | -78.0% |
| Suppliers | 440/4 | €4,968 | €1,095 | -€3,873 | -78.0% |
| Taxes, remuneration and social security | 45 | €12,856 | €25,093 | +€12,237 | +95.2% |
| Taxes | 450/3 | €12,856 | €25,093 | +€12,237 | +95.2% |
| Other amounts payable | 47/48 | €9,285 | €62,193 | +€52,908 | +569.8% |
| Accrued charges and deferred income | 492/3 | €501 | €329 | -€172 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,136 | €8,673 | +€1,536 | +21.5% |
| Other operating charges | 640/8 | €1,545 | €1,102 | -€442 | -28.6% |
| Gross operating margin | 9900 | €53,258 | €53,751 | +€493 | +0.9% |
| Operating profit (loss) | 9901 | €44,577 | €43,976 | -€601 | -1.3% |
| Financial income | 75/76B | €0 | €11 | +€11 | +52950.0% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +52950.0% |
| Financial charges | 65/66B | €2,205 | €1,312 | -€893 | -40.5% |
| Recurring financial charges | 65 | €2,205 | €1,312 | -€893 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €42,373 | €42,675 | +€303 | +0.7% |
| Income taxes | 67/77 | €9,275 | €10,037 | +€762 | +8.2% |
| Profit (loss) for the period | 9904 | €33,098 | €32,639 | -€459 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,098 | €32,639 | -€459 | -1.4% |
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 29 September 2026 via checked.be.