HR Flow Partner: 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.
HR Flow Partner
Largest movements
- Cash +€51,950
up €51,950 (+262.1%), from €19,823 to €71,772
mainly Net result for the year (+€63,284) and Tax, wage and social debts (+€3,357)
- Receivables within one year +€10,530
up €10,530 (+91.5%), from €11,506 to €22,036
- Tangible fixed assets +€5,070
up €5,070 (+720.0%), from €704 to €5,775
of which Other tangible fixed assets: +€5,333
- Reserves +€63,284
up €63,284 (+399.5%), from €15,841 to €79,126
- Tax, wage and social debts +€3,357
up €3,357 (+29.8%), from €11,282 to €14,639
- Gross operating margin +€59,259
up €59,259 (+260.0%), from €22,792 to €82,051
- Taxes +€12,460
up €12,460 (+276.7%), from €4,503 to €16,963
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 | €33,539 | €101,081 | +€67,542 | +201.4% |
| Fixed assets | 21/28 | €800 | €5,871 | +€5,070 | +633.5% |
| Tangible fixed assets | 22/27 | €704 | €5,775 | +€5,070 | +720.0% |
| Furniture and vehicles | 24 | €704 | €441 | -€263 | -37.3% |
| Other tangible fixed assets | 26 | - | €5,333 | +€5,333 | |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €32,738 | €95,210 | +€62,471 | +190.8% |
| Amounts receivable within one year | 40/41 | €11,506 | €22,036 | +€10,530 | +91.5% |
| Trade receivables | 40 | €11,506 | €22,036 | +€10,530 | +91.5% |
| Cash at bank and in hand | 54/58 | €19,823 | €71,772 | +€51,950 | +262.1% |
| Deferred charges and accrued income | 490/1 | €1,410 | €1,401 | -€8 | -0.6% |
| Total equity and liabilities | 10/49 | €33,539 | €101,081 | +€67,542 | +201.4% |
| Equity | 10/15 | €20,841 | €84,126 | +€63,284 | +303.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,841 | €79,126 | +€63,284 | +399.5% |
| Distributable reserves | 133 | €15,841 | €79,126 | +€63,284 | +399.5% |
| Amounts payable | 17/49 | €12,697 | €16,955 | +€4,257 | +33.5% |
| Amounts payable within one year | 42/48 | €12,697 | €16,955 | +€4,257 | +33.5% |
| Trade debts | 44 | €1,415 | €2,017 | +€601 | +42.5% |
| Suppliers | 440/4 | €1,415 | €2,017 | +€601 | +42.5% |
| Taxes, remuneration and social security | 45 | €11,282 | €14,639 | +€3,357 | +29.8% |
| Taxes | 450/3 | €11,282 | €14,639 | +€3,357 | +29.8% |
| Other amounts payable | 47/48 | - | €299 | +€299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €970 | €371 | -€600 | -61.8% |
| Other operating charges | 640/8 | €825 | €463 | -€362 | -43.9% |
| Gross operating margin | 9900 | €22,792 | €82,051 | +€59,259 | +260.0% |
| Operating profit (loss) | 9901 | €20,996 | €81,217 | +€60,221 | +286.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €652 | €969 | +€318 | +48.7% |
| Recurring financial charges | 65 | €652 | €969 | +€318 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €20,344 | €80,248 | +€59,903 | +294.5% |
| Income taxes | 67/77 | €4,503 | €16,963 | +€12,460 | +276.7% |
| Profit (loss) for the period | 9904 | €15,841 | €63,284 | +€47,443 | +299.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,841 | €63,284 | +€47,443 | +299.5% |
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 9 October 2026 via checked.be.