Studio Flowmotion: 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.
Studio Flowmotion
Largest movements
- Tangible fixed assets -€7,008
down €7,008 (-40.5%), from €17,322 to €10,314
- Deferred charges and accrued income +€2,380
up €2,380 (+16.6%), from €14,362 to €16,742
- Cash +€1,892
up €1,892 (+193.1%), from €980 to €2,872
mainly Net result for the year (+€11,663) and Depreciation (+€7,007)
- Reserves +€11,663
up €11,663 (+33.7%), from €34,589 to €46,252
of which Distributable reserves: +€11,663
- Current portion of long-term debt -€11,510
down €11,510 (-83.4%), from €13,795 to €2,285
- Trade debts -€6,621
down €6,621 (-86.8%), from €7,624 to €1,003
- Tax, wage and social debts +€5,231
up €5,231 (+261.7%), from €1,999 to €7,230
- Other debts -€2,219
no longer reported in 2025 (was €2,219)
- Gross operating margin -€9,472
down €9,472 (-27.5%), from €34,450 to €24,978
- Purchases and services +€4,501
up €4,501 (+4.3%), from €104,024 to €108,525
- Turnover -€4,318
down €4,318 (-3.2%), from €135,283 to €130,965
- Taxes +€3,132
up €3,132 (+232.0%), from €1,350 to €4,482
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 | €81,880 | €79,222 | -€2,658 | -3.2% |
| Fixed assets | 21/28 | €28,353 | €21,345 | -€7,008 | -24.7% |
| Tangible fixed assets | 22/27 | €17,322 | €10,314 | -€7,008 | -40.5% |
| Plant, machinery and equipment | 23 | €4,240 | €1,811 | -€2,429 | -57.3% |
| Furniture and vehicles | 24 | €3,719 | €669 | -€3,050 | -82.0% |
| Other tangible fixed assets | 26 | €9,363 | €7,834 | -€1,529 | -16.3% |
| Financial fixed assets | 28 | €11,031 | €11,031 | = | 0.0% |
| Current assets | 29/58 | €53,527 | €57,877 | +€4,350 | +8.1% |
| Amounts receivable within one year | 40/41 | €38,185 | €38,263 | +€78 | +0.2% |
| Other amounts receivable | 41 | €38,185 | €38,263 | +€78 | +0.2% |
| Cash at bank and in hand | 54/58 | €980 | €2,872 | +€1,892 | +193.1% |
| Deferred charges and accrued income | 490/1 | €14,362 | €16,742 | +€2,380 | +16.6% |
| Total equity and liabilities | 10/49 | €81,880 | €79,222 | -€2,658 | -3.2% |
| Equity | 10/15 | €54,589 | €66,252 | +€11,663 | +21.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €34,589 | €46,252 | +€11,663 | +33.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €32,589 | €44,252 | +€11,663 | +35.8% |
| Amounts payable | 17/49 | €27,291 | €12,970 | -€14,321 | -52.5% |
| Amounts payable within one year | 42/48 | €25,637 | €10,518 | -€15,119 | -59.0% |
| Current portion of amounts payable after more than one year | 42 | €13,795 | €2,285 | -€11,510 | -83.4% |
| Trade debts | 44 | €7,624 | €1,003 | -€6,621 | -86.8% |
| Suppliers | 440/4 | €7,624 | €1,003 | -€6,621 | -86.8% |
| Taxes, remuneration and social security | 45 | €1,999 | €7,230 | +€5,231 | +261.7% |
| Taxes | 450/3 | €1,999 | €7,230 | +€5,231 | +261.7% |
| Other amounts payable | 47/48 | €2,219 | - | -€2,219 | |
| Accrued charges and deferred income | 492/3 | €1,654 | €2,452 | +€798 | +48.2% |
| Turnover | 70 | €135,283 | €130,965 | -€4,318 | -3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,024 | €108,525 | +€4,501 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,007 | €7,007 | = | 0.0% |
| Other operating charges | 640/8 | €1,932 | €1,602 | -€330 | -17.1% |
| Gross operating margin | 9900 | €34,450 | €24,978 | -€9,472 | -27.5% |
| Operating profit (loss) | 9901 | €25,511 | €16,369 | -€9,142 | -35.8% |
| Financial income | 75/76B | €5 | €58 | +€53 | +1060.0% |
| Recurring financial income | 75 | €5 | €58 | +€53 | +1060.0% |
| Financial charges | 65/66B | €409 | €282 | -€127 | -31.1% |
| Recurring financial charges | 65 | €409 | €282 | -€127 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €25,107 | €16,145 | -€8,962 | -35.7% |
| Income taxes | 67/77 | €1,350 | €4,482 | +€3,132 | +232.0% |
| Profit (loss) for the period | 9904 | €23,757 | €11,663 | -€12,094 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,757 | €11,663 | -€12,094 | -50.9% |
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 9 October 2026 via checked.be.