FLAMAR & COMPANY: 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.
FLAMAR & COMPANY
Largest movements
- Tangible fixed assets -€3,627
down €3,627 (-49.2%), from €7,364 to €3,737
of which Furniture and vehicles: -€3,307
- Cash +€1,555
up €1,555 (+370%), from €420 to €1,975
mainly Depreciation (+€3,627) and Other debts (+€1,949)
- Deferred charges and accrued income -€694
down €694 (-97.0%), from €715 to €21
- Receivables within one year -€678
down €678 (-7.1%), from €9,569 to €8,892
of which Other amounts receivable: -€3,505
- Profit (loss) carried forward -€5,371
down €5,371 (-119%), from -€4,522 to -€9,893
- Other debts +€1,949
up €1,949 (+16.3%), from €11,926 to €13,875
- Tax, wage and social debts -€400
down €400 (-21.2%), from €1,890 to €1,490
- Trade debts +€378
up €378 (+24.0%), from €1,578 to €1,957
- Purchases and services -€50,988
down €50,988 (-74.0%), from €68,877 to €17,889
- Turnover -€22,421
down €22,421 (-30.4%), from €73,636 to €51,215
- Gross operating margin -€8,288
down €8,288, from €4,759 to -€3,529
- Financial income +€1,999
new in 2024: €1,999
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 | €18,069 | €14,625 | -€3,444 | -19.1% |
| Fixed assets | 21/28 | €7,364 | €3,737 | -€3,627 | -49.2% |
| Tangible fixed assets | 22/27 | €7,364 | €3,737 | -€3,627 | -49.2% |
| Plant, machinery and equipment | 23 | €498 | €178 | -€320 | -64.2% |
| Furniture and vehicles | 24 | €6,866 | €3,559 | -€3,307 | -48.2% |
| Current assets | 29/58 | €10,705 | €10,888 | +€183 | +1.7% |
| Amounts receivable within one year | 40/41 | €9,569 | €8,892 | -€678 | -7.1% |
| Trade receivables | 40 | €5,342 | €8,169 | +€2,827 | +52.9% |
| Other amounts receivable | 41 | €4,227 | €722 | -€3,505 | -82.9% |
| Cash at bank and in hand | 54/58 | €420 | €1,975 | +€1,555 | +370% |
| Deferred charges and accrued income | 490/1 | €715 | €21 | -€694 | -97.0% |
| Total equity and liabilities | 10/49 | €18,069 | €14,625 | -€3,444 | -19.1% |
| Equity | 10/15 | €2,675 | -€2,696 | -€5,371 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €997 | €997 | = | 0.0% |
| Non-distributable reserves | 130/1 | €997 | €997 | = | 0.0% |
| Legal reserve | 130 | €997 | €997 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,522 | -€9,893 | -€5,371 | -119% |
| Amounts payable | 17/49 | €15,394 | €17,322 | +€1,927 | +12.5% |
| Amounts payable within one year | 42/48 | €15,394 | €17,322 | +€1,927 | +12.5% |
| Trade debts | 44 | €1,578 | €1,957 | +€378 | +24.0% |
| Suppliers | 440/4 | €1,578 | €1,957 | +€378 | +24.0% |
| Taxes, remuneration and social security | 45 | €1,890 | €1,490 | -€400 | -21.2% |
| Taxes | 450/3 | €1,890 | €1,490 | -€400 | -21.2% |
| Other amounts payable | 47/48 | €11,926 | €13,875 | +€1,949 | +16.3% |
| Turnover | 70 | €73,636 | €51,215 | -€22,421 | -30.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,877 | €17,889 | -€50,988 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,280 | €3,627 | -€653 | -15.3% |
| Other operating charges | 640/8 | €138 | €149 | +€11 | +7.7% |
| Gross operating margin | 9900 | €4,759 | -€3,529 | -€8,288 | |
| Operating profit (loss) | 9901 | €341 | -€7,305 | -€7,645 | |
| Financial income | 75/76B | - | €1,999 | +€1,999 | |
| Recurring financial income | 75 | - | €1,999 | +€1,999 | |
| Financial charges | 65/66B | €516 | €66 | -€450 | -87.3% |
| Recurring financial charges | 65 | €53 | €66 | +€13 | +24.5% |
| Non-recurring financial charges | 66B | €463 | - | -€463 | |
| Profit (loss) for the period before taxes | 9903 | -€175 | -€5,371 | -€5,196 | -2,972% |
| Profit (loss) for the period | 9904 | -€175 | -€5,371 | -€5,196 | -2,972% |
| Profit (loss) for the period to be appropriated | 9905 | -€175 | -€5,371 | -€5,196 | -2,972% |
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 1 November 2026 via checked.be.