FLUX CONSTRUCT: 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.
FLUX CONSTRUCT
Largest movements
- Receivables within one year -€19,903
down €19,903 (-52.7%), from €37,796 to €17,893
of which Trade receivables: -€12,840
- Tangible fixed assets +€8,257
up €8,257 (+276%), from €2,991 to €11,248
of which Furniture and vehicles: +€4,176
- Deferred charges and accrued income +€4,975
new in 2025: €4,975
- Cash -€3,888
down €3,888 (-17.4%), from €22,364 to €18,476
mainly Trade debts (-€29,004) and Investment in fixed assets (net) (-€11,317)
- Trade debts -€29,004
down €29,004 (-77.7%), from €37,351 to €8,347
- Profit (loss) carried forward +€14,826
up €14,826 (+80.8%), from €18,351 to €33,177
- Tax, wage and social debts +€3,020
up €3,020 (+37.5%), from €8,048 to €11,068
of which Remuneration and social security: +€5,373
- Gross operating margin -€2,970
down €2,970 (-11.2%), from €26,455 to €23,485
- Taxes -€2,343
down €2,343 (-38.1%), from €6,148 to €3,805
- Depreciation +€1,662
up €1,662 (+83.3%), from €1,996 to €3,658
- Other operating charges +€1,129
new in 2025: €1,129
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 | €63,749 | €52,592 | -€11,157 | -17.5% |
| Formation expenses | 20 | €597 | - | -€597 | |
| Fixed assets | 21/28 | €2,991 | €11,248 | +€8,257 | +276% |
| Tangible fixed assets | 22/27 | €2,991 | €11,248 | +€8,257 | +276% |
| Plant, machinery and equipment | 23 | €1,537 | €5,618 | +€4,081 | +266% |
| Furniture and vehicles | 24 | €1,454 | €5,630 | +€4,176 | +287% |
| Current assets | 29/58 | €60,160 | €41,344 | -€18,816 | -31.3% |
| Amounts receivable within one year | 40/41 | €37,796 | €17,893 | -€19,903 | -52.7% |
| Trade receivables | 40 | €26,611 | €13,771 | -€12,840 | -48.3% |
| Other amounts receivable | 41 | €11,185 | €4,122 | -€7,063 | -63.1% |
| Cash at bank and in hand | 54/58 | €22,364 | €18,476 | -€3,888 | -17.4% |
| Deferred charges and accrued income | 490/1 | - | €4,975 | +€4,975 | |
| Total equity and liabilities | 10/49 | €63,749 | €52,592 | -€11,157 | -17.5% |
| Equity | 10/15 | €18,351 | €33,177 | +€14,826 | +80.8% |
| Profit (loss) carried forward | 14 | €18,351 | €33,177 | +€14,826 | +80.8% |
| Amounts payable | 17/49 | €45,398 | €19,415 | -€25,983 | -57.2% |
| Amounts payable within one year | 42/48 | €45,398 | €19,415 | -€25,983 | -57.2% |
| Trade debts | 44 | €37,351 | €8,347 | -€29,004 | -77.7% |
| Suppliers | 440/4 | €37,351 | €8,347 | -€29,004 | -77.7% |
| Taxes, remuneration and social security | 45 | €8,048 | €11,068 | +€3,020 | +37.5% |
| Taxes | 450/3 | €6,148 | €3,795 | -€2,353 | -38.3% |
| Remuneration and social security | 454/9 | €1,900 | €7,273 | +€5,373 | +283% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996 | €3,658 | +€1,662 | +83.3% |
| Other operating charges | 640/8 | - | €1,129 | +€1,129 | |
| Gross operating margin | 9900 | €26,455 | €23,485 | -€2,970 | -11.2% |
| Operating profit (loss) | 9901 | €24,459 | €18,698 | -€5,761 | -23.6% |
| Financial income | 75/76B | €49 | €128 | +€79 | +159% |
| Recurring financial income | 75 | €49 | €128 | +€79 | +159% |
| Financial charges | 65/66B | €10 | €195 | +€185 | +1,890% |
| Recurring financial charges | 65 | €10 | €195 | +€185 | +1,890% |
| Profit (loss) for the period before taxes | 9903 | €24,499 | €18,631 | -€5,868 | -24.0% |
| Income taxes | 67/77 | €6,148 | €3,805 | -€2,343 | -38.1% |
| Profit (loss) for the period | 9904 | €18,351 | €14,826 | -€3,525 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,351 | €14,826 | -€3,525 | -19.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.