FLUSH SERVICES: 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.
FLUSH SERVICES
Largest movements
- Tangible fixed assets -€4,483
down €4,483 (-26.0%), from €17,221 to €12,738
- Receivables within one year -€3,700
down €3,700 (-13.7%), from €27,098 to €23,397
of which Other amounts receivable: -€12,675
- Advances received -€9,287
down €9,287 (-49.4%), from €18,801 to €9,513
- Other debts -€7,500
no longer reported in 2023 (was €7,500)
- Profit (loss) carried forward +€4,704
up €4,704 (+36.2%), from €13,003 to €17,707
- Tax, wage and social debts +€2,971
up €2,971 (+64.7%), from €4,589 to €7,561
- Trade debts +€1,000
new in 2023: €1,000
- Gross operating margin -€19,167
down €19,167 (-60.9%), from €31,476 to €12,309
- Taxes -€1,557
down €1,557 (-40.5%), from €3,842 to €2,285
- Financial charges -€868
down €868 (-59.2%), from €1,467 to €599
- Other operating charges -€683
down €683 (-37.1%), from €1,840 to €1,157
- Financial income +€452
up €452 (+71.1%), from €636 to €1,089
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,893 | €37,781 | -€8,112 | -17.7% |
| Formation expenses | 20 | €574 | €403 | -€170 | -29.7% |
| Fixed assets | 21/28 | €17,221 | €12,738 | -€4,483 | -26.0% |
| Tangible fixed assets | 22/27 | €17,221 | €12,738 | -€4,483 | -26.0% |
| Furniture and vehicles | 24 | €17,221 | €12,738 | -€4,483 | -26.0% |
| Current assets | 29/58 | €28,099 | €24,640 | -€3,459 | -12.3% |
| Amounts receivable within one year | 40/41 | €27,098 | €23,397 | -€3,700 | -13.7% |
| Trade receivables | 40 | - | €8,975 | +€8,975 | |
| Other amounts receivable | 41 | €27,098 | €14,423 | -€12,675 | -46.8% |
| Cash at bank and in hand | 54/58 | €1,001 | €1,242 | +€241 | +24.0% |
| Total equity and liabilities | 10/49 | €45,893 | €37,781 | -€8,112 | -17.7% |
| Equity | 10/15 | €15,003 | €19,707 | +€4,704 | +31.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,003 | €17,707 | +€4,704 | +36.2% |
| Amounts payable | 17/49 | €30,890 | €18,074 | -€12,816 | -41.5% |
| Amounts payable within one year | 42/48 | €30,890 | €18,074 | -€12,816 | -41.5% |
| Trade debts | 44 | - | €1,000 | +€1,000 | |
| Suppliers | 440/4 | - | €1,000 | +€1,000 | |
| Advances received on contracts in progress | 46 | €18,801 | €9,513 | -€9,287 | -49.4% |
| Taxes, remuneration and social security | 45 | €4,589 | €7,561 | +€2,971 | +64.7% |
| Taxes | 450/3 | €4,589 | €7,561 | +€2,971 | +64.7% |
| Other amounts payable | 47/48 | €7,500 | - | -€7,500 | |
| Remuneration, social security and pensions | 62 | €41 | - | -€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,419 | €4,653 | +€234 | +5.3% |
| Other operating charges | 640/8 | €1,840 | €1,157 | -€683 | -37.1% |
| Gross operating margin | 9900 | €31,476 | €12,309 | -€19,167 | -60.9% |
| Operating profit (loss) | 9901 | €25,176 | €6,499 | -€18,677 | -74.2% |
| Financial income | 75/76B | €636 | €1,089 | +€452 | +71.1% |
| Recurring financial income | 75 | €636 | €1,089 | +€452 | +71.1% |
| Financial charges | 65/66B | €1,467 | €599 | -€868 | -59.2% |
| Recurring financial charges | 65 | €1,467 | €599 | -€868 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €24,345 | €6,989 | -€17,356 | -71.3% |
| Income taxes | 67/77 | €3,842 | €2,285 | -€1,557 | -40.5% |
| Profit (loss) for the period | 9904 | €20,503 | €4,704 | -€15,799 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,503 | €4,704 | -€15,799 | -77.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.