DR FLOMED: 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.
DR FLOMED
Largest movements
- Receivables within one year -€39,647
down €39,647 (-20.6%), from €192,901 to €153,254
- Cash +€30,149
up €30,149 (+23.5%), from €128,224 to €158,372
mainly Receivables within one year (+€39,647) and Net result for the year (+€16,028)
- Reserves +€36,028
up €36,028 (+16.1%), from €224,000 to €260,028
- Profit (loss) carried forward -€28,615
down €28,615 (-97.2%), from €29,447 to €832
- Trade debts -€19,157
down €19,157 (-51.2%), from €37,428 to €18,271
- Accrued charges and deferred income +€9,832
up €9,832 (+710%), from €1,384 to €11,216
- Tax, wage and social debts -€8,513
down €8,513 (-33.4%), from €25,506 to €16,992
- Taxes +€21,788
up €21,788 (+181%), from €12,068 to €33,855
- Gross operating margin +€10,418
up €10,418 (+22.9%), from €45,540 to €55,959
- Other operating charges +€2,945
up €2,945 (+137%), from €2,143 to €5,088
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €330,166 | €319,740 | -€10,426 | -3.2% |
| Fixed assets | 21/28 | €9,041 | €8,113 | -€928 | -10.3% |
| Tangible fixed assets | 22/27 | €9,041 | €8,113 | -€928 | -10.3% |
| Furniture and vehicles | 24 | €9,041 | €8,113 | -€928 | -10.3% |
| Current assets | 29/58 | €321,125 | €311,626 | -€9,498 | -3.0% |
| Amounts receivable within one year | 40/41 | €192,901 | €153,254 | -€39,647 | -20.6% |
| Other amounts receivable | 41 | €192,901 | €153,254 | -€39,647 | -20.6% |
| Cash at bank and in hand | 54/58 | €128,224 | €158,372 | +€30,149 | +23.5% |
| Total equity and liabilities | 10/49 | €330,166 | €319,740 | -€10,426 | -3.2% |
| Equity | 10/15 | €265,847 | €273,260 | +€7,413 | +2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €224,000 | €260,028 | +€36,028 | +16.1% |
| Distributable reserves | 133 | €224,000 | €260,028 | +€36,028 | +16.1% |
| Profit (loss) carried forward | 14 | €29,447 | €832 | -€28,615 | -97.2% |
| Amounts payable | 17/49 | €64,318 | €46,479 | -€17,839 | -27.7% |
| Amounts payable within one year | 42/48 | €62,934 | €35,263 | -€27,671 | -44.0% |
| Trade debts | 44 | €37,428 | €18,271 | -€19,157 | -51.2% |
| Suppliers | 440/4 | €37,428 | €18,271 | -€19,157 | -51.2% |
| Taxes, remuneration and social security | 45 | €25,506 | €16,992 | -€8,513 | -33.4% |
| Taxes | 450/3 | €25,506 | €16,992 | -€8,513 | -33.4% |
| Accrued charges and deferred income | 492/3 | €1,384 | €11,216 | +€9,832 | +710% |
| Non-recurring operating income | 76A | - | €225 | +€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,003 | €928 | -€75 | -7.5% |
| Other operating charges | 640/8 | €2,143 | €5,088 | +€2,945 | +137% |
| Non-recurring operating charges | 66A | €1,185 | - | -€1,185 | |
| Gross operating margin | 9900 | €45,540 | €55,959 | +€10,418 | +22.9% |
| Operating profit (loss) | 9901 | €41,210 | €49,943 | +€8,733 | +21.2% |
| Financial charges | 65/66B | €133 | €60 | -€73 | -54.9% |
| Recurring financial charges | 65 | €133 | €60 | -€73 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €41,077 | €49,883 | +€8,806 | +21.4% |
| Income taxes | 67/77 | €12,068 | €33,855 | +€21,788 | +181% |
| Profit (loss) for the period | 9904 | €29,009 | €16,028 | -€12,981 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,009 | €16,028 | -€12,981 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.