Triple FLOW: 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.
Triple FLOW
Largest movements
- Cash -€30,770
down €30,770 (-51.8%), from €59,443 to €28,674
mainly Receivables within one year (-€24,140) and Contributions, distributions and other (-€15,000)
- Receivables within one year +€24,140
up €24,140 (+346.6%), from €6,964 to €31,104
of which Trade receivables: +€26,520
- Tangible fixed assets -€1,944
down €1,944 (-22.4%), from €8,698 to €6,754
of which Furniture and vehicles: -€1,973
- Deferred charges and accrued income +€840
up €840 (+24.3%), from €3,460 to €4,300
- Reserves -€14,808
down €14,808 (-35.6%), from €41,558 to €26,750
- Other debts +€4,240
up €4,240 (+39.4%), from €10,760 to €15,000
- Trade debts +€1,609
up €1,609 (+70.5%), from €2,281 to €3,890
- Tax, wage and social debts +€1,224
up €1,224 (+22.8%), from €5,366 to €6,591
- Gross operating margin -€14,119
down €14,119 (-52.2%), from €27,054 to €12,934
- Taxes -€2,591
down €2,591 (-45.4%), from €5,713 to €3,122
- Depreciation -€1,319
down €1,319 (-21.0%), from €6,277 to €4,957
- Other operating charges +€884
up €884 (+51.8%), from €1,708 to €2,592
- Financial income +€308
new in 2025: €308
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 | €78,565 | €70,831 | -€7,734 | -9.8% |
| Fixed assets | 21/28 | €8,698 | €6,754 | -€1,944 | -22.4% |
| Tangible fixed assets | 22/27 | €8,698 | €6,754 | -€1,944 | -22.4% |
| Plant, machinery and equipment | 23 | €5,759 | €5,788 | +€29 | +0.5% |
| Furniture and vehicles | 24 | €2,939 | €966 | -€1,973 | -67.1% |
| Current assets | 29/58 | €69,867 | €64,077 | -€5,790 | -8.3% |
| Amounts receivable within one year | 40/41 | €6,964 | €31,104 | +€24,140 | +346.6% |
| Trade receivables | 40 | - | €26,520 | +€26,520 | |
| Other amounts receivable | 41 | €6,964 | €4,584 | -€2,380 | -34.2% |
| Cash at bank and in hand | 54/58 | €59,443 | €28,674 | -€30,770 | -51.8% |
| Deferred charges and accrued income | 490/1 | €3,460 | €4,300 | +€840 | +24.3% |
| Total equity and liabilities | 10/49 | €78,565 | €70,831 | -€7,734 | -9.8% |
| Equity | 10/15 | €60,158 | €45,350 | -€14,808 | -24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,558 | €26,750 | -€14,808 | -35.6% |
| Distributable reserves | 133 | €41,558 | €26,750 | -€14,808 | -35.6% |
| Amounts payable | 17/49 | €18,408 | €25,481 | +€7,074 | +38.4% |
| Amounts payable within one year | 42/48 | €18,408 | €25,481 | +€7,074 | +38.4% |
| Trade debts | 44 | €2,281 | €3,890 | +€1,609 | +70.5% |
| Suppliers | 440/4 | €2,281 | €3,890 | +€1,609 | +70.5% |
| Taxes, remuneration and social security | 45 | €5,366 | €6,591 | +€1,224 | +22.8% |
| Taxes | 450/3 | €5,366 | €6,591 | +€1,224 | +22.8% |
| Other amounts payable | 47/48 | €10,760 | €15,000 | +€4,240 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,277 | €4,957 | -€1,319 | -21.0% |
| Other operating charges | 640/8 | €1,708 | €2,592 | +€884 | +51.8% |
| Gross operating margin | 9900 | €27,054 | €12,934 | -€14,119 | -52.2% |
| Operating profit (loss) | 9901 | €19,069 | €5,384 | -€13,685 | -71.8% |
| Financial income | 75/76B | - | €308 | +€308 | |
| Recurring financial income | 75 | - | €308 | +€308 | |
| Financial charges | 65/66B | €2,596 | €2,379 | -€218 | -8.4% |
| Recurring financial charges | 65 | €2,596 | €2,379 | -€218 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €16,473 | €3,314 | -€13,159 | -79.9% |
| Income taxes | 67/77 | €5,713 | €3,122 | -€2,591 | -45.4% |
| Profit (loss) for the period | 9904 | €10,760 | €192 | -€10,568 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,760 | €192 | -€10,568 | -98.2% |
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 11 October 2026 via checked.be.