FLAMAND ENTERPRISE: 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.
FLAMAND ENTERPRISE
Largest movements
- Receivables within one year +€7,263
up €7,263 (+25.8%), from €28,174 to €35,438
of which Trade receivables: +€34,438
- Tangible fixed assets -€1,310
down €1,310 (-10.5%), from €12,440 to €11,130
- Profit (loss) carried forward -€59,204
down €59,204 (-69.9%), from €84,649 to €25,445
- Other debts +€56,335
new in 2025: €56,335
- Tax, wage and social debts +€8,275
up €8,275 (+25.2%), from €32,804 to €41,079
- Gross operating margin +€30,133
up €30,133 (+47.6%), from €63,323 to €93,456
- Taxes +€6,248
up €6,248 (+45.7%), from €13,680 to €19,928
- Other operating charges +€1,720
up €1,720 (+731%), from €235 to €1,955
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 | €121,704 | €127,562 | +€5,858 | +4.8% |
| Fixed assets | 21/28 | €12,490 | €11,180 | -€1,310 | -10.5% |
| Tangible fixed assets | 22/27 | €12,440 | €11,130 | -€1,310 | -10.5% |
| Furniture and vehicles | 24 | €12,440 | €11,130 | -€1,310 | -10.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €109,214 | €116,382 | +€7,168 | +6.6% |
| Amounts receivable within one year | 40/41 | €28,174 | €35,438 | +€7,263 | +25.8% |
| Trade receivables | 40 | €1,000 | €35,438 | +€34,438 | +3,444% |
| Other amounts receivable | 41 | €27,174 | - | -€27,174 | |
| Cash at bank and in hand | 54/58 | €80,791 | €80,900 | +€108 | +0.1% |
| Deferred charges and accrued income | 490/1 | €248 | €45 | -€203 | -81.9% |
| Total equity and liabilities | 10/49 | €121,704 | €127,562 | +€5,858 | +4.8% |
| Equity | 10/15 | €87,649 | €28,445 | -€59,204 | -67.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,649 | €25,445 | -€59,204 | -69.9% |
| Amounts payable | 17/49 | €34,055 | €99,117 | +€65,062 | +191% |
| Amounts payable within one year | 42/48 | €34,055 | €99,117 | +€65,062 | +191% |
| Trade debts | 44 | €1,250 | €1,703 | +€453 | +36.2% |
| Suppliers | 440/4 | €1,250 | €1,703 | +€453 | +36.2% |
| Taxes, remuneration and social security | 45 | €32,804 | €41,079 | +€8,275 | +25.2% |
| Taxes | 450/3 | €32,804 | €41,079 | +€8,275 | +25.2% |
| Other amounts payable | 47/48 | - | €56,335 | +€56,335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €663 | €1,310 | +€647 | +97.7% |
| Other operating charges | 640/8 | €235 | €1,955 | +€1,720 | +731% |
| Gross operating margin | 9900 | €63,323 | €93,456 | +€30,133 | +47.6% |
| Operating profit (loss) | 9901 | €62,425 | €90,191 | +€27,766 | +44.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,088 | €3,466 | +€378 | +12.2% |
| Recurring financial charges | 65 | €3,088 | €3,466 | +€378 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €59,337 | €86,724 | +€27,388 | +46.2% |
| Income taxes | 67/77 | €13,680 | €19,928 | +€6,248 | +45.7% |
| Profit (loss) for the period | 9904 | €45,656 | €66,796 | +€21,140 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,656 | €66,796 | +€21,140 | +46.3% |
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 16 October 2026 via checked.be.