ACCOUNTANCY FLAMEE: 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.
ACCOUNTANCY FLAMEE
Largest movements
- Tangible fixed assets +€934,060
up €934,060 (+232%), from €402,110 to €1.3m
of which Other tangible fixed assets: +€953,072
- Current investments -€250,000
down €250,000 (-100%), from €250,000 to €0
- Cash +€111,239
up €111,239 (+669%), from €16,619 to €127,857
mainly Debts after one year (+€361,935) and Current investments (+€250,000)
- Receivables within one year -€38,969
down €38,969 (-73.5%), from €52,997 to €14,028
of which Other amounts receivable: -€38,969
- Financial fixed assets -€35,000
down €35,000 (-20.0%), from €175,000 to €140,000
- Debts after one year +€361,935
up €361,935 (+96.9%), from €373,622 to €735,556
of which Other amounts payable: +€450,000
- Contributions +€291,276
up €291,276 (+1,456%), from €20,000 to €311,276
- Other debts +€215,099
up €215,099 (+449%), from €47,898 to €262,997
- Reserves -€125,620
down €125,620 (-33.6%), from €373,927 to €248,307
of which Distributable reserves: -€125,620
- Current portion of long-term debt -€16,270
down €16,270 (-27.4%), from €59,335 to €43,065
- Gross operating margin +€27,925
up €27,925 (+14.4%), from €193,671 to €221,596
- Financial income -€7,605
down €7,605 (-48.0%), from €15,829 to €8,224
- Taxes +€7,007
up €7,007 (+21.2%), from €33,083 to €40,090
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 | €896,940 | €1,618,055 | +€721,116 | +80.4% |
| Fixed assets | 21/28 | €577,110 | €1,476,170 | +€899,060 | +156% |
| Tangible fixed assets | 22/27 | €402,110 | €1,336,170 | +€934,060 | +232% |
| Furniture and vehicles | 24 | €26,722 | €7,709 | -€19,013 | -71.2% |
| Other tangible fixed assets | 26 | €375,388 | €1,328,461 | +€953,072 | +254% |
| Financial fixed assets | 28 | €175,000 | €140,000 | -€35,000 | -20.0% |
| Current assets | 29/58 | €319,830 | €141,886 | -€177,944 | -55.6% |
| Amounts receivable within one year | 40/41 | €52,997 | €14,028 | -€38,969 | -73.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €52,997 | €14,028 | -€38,969 | -73.5% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100% |
| Cash at bank and in hand | 54/58 | €16,619 | €127,857 | +€111,239 | +669% |
| Deferred charges and accrued income | 490/1 | €214 | €0 | -€214 | -100% |
| Total equity and liabilities | 10/49 | €896,940 | €1,618,055 | +€721,116 | +80.4% |
| Equity | 10/15 | €394,248 | €559,904 | +€165,656 | +42.0% |
| Contributions | 10/11 | €20,000 | €311,276 | +€291,276 | +1,456% |
| Reserves | 13 | €373,927 | €248,307 | -€125,620 | -33.6% |
| 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 | €371,927 | €246,307 | -€125,620 | -33.8% |
| Profit (loss) carried forward | 14 | €321 | €321 | = | 0.0% |
| Amounts payable | 17/49 | €502,692 | €1,058,152 | +€555,460 | +110% |
| Amounts payable after more than one year | 17 | €373,622 | €735,556 | +€361,935 | +96.9% |
| Financial debts | 170/4 | €273,622 | €185,556 | -€88,065 | -32.2% |
| Other amounts payable | 178/9 | €100,000 | €550,000 | +€450,000 | +450% |
| Amounts payable within one year | 42/48 | €129,070 | €322,595 | +€193,525 | +150% |
| Current portion of amounts payable after more than one year | 42 | €59,335 | €43,065 | -€16,270 | -27.4% |
| Trade debts | 44 | €55 | €4,550 | +€4,495 | +8,137% |
| Suppliers | 440/4 | €55 | €4,550 | +€4,495 | +8,137% |
| Taxes, remuneration and social security | 45 | €21,782 | €11,984 | -€9,798 | -45.0% |
| Taxes | 450/3 | €21,782 | €11,984 | -€9,798 | -45.0% |
| Other amounts payable | 47/48 | €47,898 | €262,997 | +€215,099 | +449% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,637 | €71,178 | -€1,459 | -2.0% |
| Other operating charges | 640/8 | €11,387 | €11,717 | +€329 | +2.9% |
| Gross operating margin | 9900 | €193,671 | €221,596 | +€27,925 | +14.4% |
| Operating profit (loss) | 9901 | €109,647 | €138,702 | +€29,055 | +26.5% |
| Financial income | 75/76B | €15,829 | €8,224 | -€7,605 | -48.0% |
| Recurring financial income | 75 | €15,829 | €8,224 | -€7,605 | -48.0% |
| Financial charges | 65/66B | €12,281 | €11,171 | -€1,110 | -9.0% |
| Recurring financial charges | 65 | €12,281 | €11,171 | -€1,110 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €113,195 | €135,755 | +€22,560 | +19.9% |
| Income taxes | 67/77 | €33,083 | €40,090 | +€7,007 | +21.2% |
| Profit (loss) for the period | 9904 | €80,112 | €95,665 | +€15,554 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,112 | €95,665 | +€15,554 | +19.4% |
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 24 October 2026 via checked.be.