Atelier FLEMAL: 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.
Atelier FLEMAL
Largest movements
- Tangible fixed assets +€84,053
up €84,053 (+66.2%), from €126,936 to €210,990
of which Plant, machinery and equipment: +€60,328
- Current investments -€26,713
down €26,713 (-44.6%), from €59,872 to €33,159
- Receivables within one year +€15,353
up €15,353 (+65.1%), from €23,586 to €38,939
of which Trade receivables: +€17,276
- Profit (loss) carried forward +€53,759
up €53,759 (+22.0%), from €244,512 to €298,271
- Other debts +€30,006
up €30,006 (+7,067%), from €425 to €30,430
- Trade debts -€8,342
down €8,342 (-73.9%), from €11,285 to €2,943
- Gross operating margin +€23,468
up €23,468 (+10.1%), from €232,566 to €256,034
- Staff costs -€15,194
down €15,194 (-11.3%), from €135,025 to €119,831
- Depreciation +€11,640
up €11,640 (+95.6%), from €12,176 to €23,816
- Taxes +€8,364
up €8,364 (+36.9%), from €22,696 to €31,060
- Financial income +€3,693
up €3,693 (+186%), from €1,987 to €5,680
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 | €509,977 | €582,948 | +€72,971 | +14.3% |
| Fixed assets | 21/28 | €130,766 | €215,524 | +€84,759 | +64.8% |
| Tangible fixed assets | 22/27 | €126,936 | €210,990 | +€84,053 | +66.2% |
| Plant, machinery and equipment | 23 | €121,613 | €181,940 | +€60,328 | +49.6% |
| Furniture and vehicles | 24 | €5,324 | €29,049 | +€23,726 | +446% |
| Financial fixed assets | 28 | €3,829 | €4,535 | +€706 | +18.4% |
| Current assets | 29/58 | €379,211 | €367,424 | -€11,787 | -3.1% |
| Amounts receivable within one year | 40/41 | €23,586 | €38,939 | +€15,353 | +65.1% |
| Trade receivables | 40 | €17,248 | €34,524 | +€17,276 | +100% |
| Other amounts receivable | 41 | €6,338 | €4,415 | -€1,923 | -30.3% |
| Current investments | 50/53 | €59,872 | €33,159 | -€26,713 | -44.6% |
| Cash at bank and in hand | 54/58 | €289,741 | €288,386 | -€1,355 | -0.5% |
| Deferred charges and accrued income | 490/1 | €6,012 | €6,940 | +€927 | +15.4% |
| Total equity and liabilities | 10/49 | €509,977 | €582,948 | +€72,971 | +14.3% |
| Equity | 10/15 | €475,881 | €529,640 | +€53,759 | +11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €225,169 | €225,169 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €221,169 | €221,169 | = | 0.0% |
| Profit (loss) carried forward | 14 | €244,512 | €298,271 | +€53,759 | +22.0% |
| Amounts payable | 17/49 | €34,095 | €53,308 | +€19,213 | +56.4% |
| Amounts payable within one year | 42/48 | €32,900 | €52,196 | +€19,295 | +58.6% |
| Trade debts | 44 | €11,285 | €2,943 | -€8,342 | -73.9% |
| Suppliers | 440/4 | €11,285 | €2,943 | -€8,342 | -73.9% |
| Advances received on contracts in progress | 46 | €4,841 | €0 | -€4,841 | -100% |
| Taxes, remuneration and social security | 45 | €16,350 | €18,823 | +€2,473 | +15.1% |
| Taxes | 450/3 | €2,419 | €5,637 | +€3,219 | +133% |
| Remuneration and social security | 454/9 | €13,931 | €13,185 | -€746 | -5.4% |
| Other amounts payable | 47/48 | €425 | €30,430 | +€30,006 | +7,067% |
| Accrued charges and deferred income | 492/3 | €1,195 | €1,113 | -€83 | -6.9% |
| Remuneration, social security and pensions | 62 | €135,025 | €119,831 | -€15,194 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,176 | €23,816 | +€11,640 | +95.6% |
| Other operating charges | 640/8 | €1,540 | €1,381 | -€158 | -10.3% |
| Gross operating margin | 9900 | €232,566 | €256,034 | +€23,468 | +10.1% |
| Operating profit (loss) | 9901 | €83,825 | €111,006 | +€27,181 | +32.4% |
| Financial income | 75/76B | €1,987 | €5,680 | +€3,693 | +186% |
| Recurring financial income | 75 | €1,987 | €5,680 | +€3,693 | +186% |
| Financial charges | 65/66B | €499 | €1,868 | +€1,369 | +274% |
| Recurring financial charges | 65 | €499 | €1,868 | +€1,369 | +274% |
| Profit (loss) for the period before taxes | 9903 | €85,314 | €114,818 | +€29,505 | +34.6% |
| Income taxes | 67/77 | €22,696 | €31,060 | +€8,364 | +36.9% |
| Profit (loss) for the period | 9904 | €62,618 | €83,759 | +€21,141 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,618 | €83,759 | +€21,141 | +33.8% |
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 20 October 2026 via checked.be.