FLAM & co: 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.
FLAM & co
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Current portion of long-term debt -€2,217
no longer reported in 2025 (was €2,217)
- Profit (loss) carried forward +€1,896
up €1,896 (+1.3%), from €141,822 to €143,718
- Gross operating margin +€1,102
up €1,102 (+40.4%), from €2,727 to €3,829
- Other operating charges +€962
up €962 (+205%), from €469 to €1,431
- Taxes -€153
down €153 (-27.0%), from €567 to €414
- Financial charges -€122
down €122 (-46.7%), from €261 to €139
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 | €154,649 | €155,428 | +€779 | +0.5% |
| Fixed assets | 21/28 | €35,000 | €35,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €35,000 | €35,000 | = | 0.0% |
| Land and buildings | 22 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €119,649 | €120,428 | +€779 | +0.7% |
| Amounts receivable within one year | 40/41 | €112,830 | €112,192 | -€638 | -0.6% |
| Other amounts receivable | 41 | €112,830 | €112,192 | -€638 | -0.6% |
| Cash at bank and in hand | 54/58 | €6,819 | €8,237 | +€1,417 | +20.8% |
| Total equity and liabilities | 10/49 | €154,649 | €155,428 | +€779 | +0.5% |
| Equity | 10/15 | €149,882 | €151,778 | +€1,896 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,822 | €143,718 | +€1,896 | +1.3% |
| Amounts payable | 17/49 | €4,767 | €3,650 | -€1,117 | -23.4% |
| Amounts payable within one year | 42/48 | €4,767 | €3,650 | -€1,117 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €2,217 | - | -€2,217 | |
| Trade debts | 44 | - | €701 | +€701 | |
| Suppliers | 440/4 | - | €701 | +€701 | |
| Taxes, remuneration and social security | 45 | €550 | €949 | +€399 | +72.5% |
| Taxes | 450/3 | €550 | €949 | +€399 | +72.5% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €469 | €1,431 | +€962 | +205% |
| Gross operating margin | 9900 | €2,727 | €3,829 | +€1,102 | +40.4% |
| Operating profit (loss) | 9901 | €2,258 | €2,398 | +€140 | +6.2% |
| Financial income | 75/76B | €58 | €51 | -€7 | -12.1% |
| Recurring financial income | 75 | €58 | €51 | -€7 | -12.1% |
| Financial charges | 65/66B | €261 | €139 | -€122 | -46.7% |
| Recurring financial charges | 65 | €261 | €139 | -€122 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €2,055 | €2,310 | +€255 | +12.4% |
| Income taxes | 67/77 | €567 | €414 | -€153 | -27.0% |
| Profit (loss) for the period | 9904 | €1,488 | €1,896 | +€408 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,488 | €1,896 | +€408 | +27.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.