FLAMBÉ: what changed
Two fiscal 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.
FLAMBÉ
Largest movements
- Tangible fixed assets +€67,488
new in 2025: €67,488
- Cash -€25,936
down €25,936 (-48.1%), from €53,962 to €28,026
mainly Investment in fixed assets (net) (-€71,733) and Receivables within one year (-€14,843)
- Receivables within one year +€14,843
up €14,843 (+104.5%), from €14,199 to €29,042
of which Trade receivables: +€14,922
- Debts after one year +€60,000
new in 2025: €60,000
- Current portion of long-term debt +€16,000
new in 2025: €16,000
- Trade debts -€14,258
down €14,258 (-96.7%), from €14,745 to €487
- Tax, wage and social debts -€11,220
down €11,220 (-65.4%), from €17,160 to €5,940
- Reserves +€5,776
up €5,776 (+32.7%), from €17,673 to €23,449
- Depreciation +€4,245
new in 2025: €4,245
- Gross operating margin -€3,178
down €3,178 (-18.3%), from €17,395 to €14,217
- Financial charges +€548
up €548 (+357.3%), from €153 to €701
- Taxes -€395
down €395 (-11.8%), from €3,364 to €2,968
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.
Cash bridge derived
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 | €68,206 | €124,555 | +€56,349 | +82.6% |
| Fixed assets | 21/28 | - | €67,488 | +€67,488 | |
| Tangible fixed assets | 22/27 | - | €67,488 | +€67,488 | |
| Furniture and vehicles | 24 | - | €67,488 | +€67,488 | |
| Current assets | 29/58 | €68,206 | €57,068 | -€11,139 | -16.3% |
| Amounts receivable within one year | 40/41 | €14,199 | €29,042 | +€14,843 | +104.5% |
| Trade receivables | 40 | €14,118 | €29,040 | +€14,922 | +105.7% |
| Other amounts receivable | 41 | €81 | €2 | -€79 | -97.9% |
| Cash at bank and in hand | 54/58 | €53,962 | €28,026 | -€25,936 | -48.1% |
| Deferred charges and accrued income | 490/1 | €45 | €0 | -€45 | -100.0% |
| Total equity and liabilities | 10/49 | €68,206 | €124,555 | +€56,349 | +82.6% |
| Equity | 10/15 | €36,223 | €41,999 | +€5,776 | +15.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €17,673 | €23,449 | +€5,776 | +32.7% |
| Distributable reserves | 133 | €17,673 | €23,449 | +€5,776 | +32.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €31,983 | €82,556 | +€50,573 | +158.1% |
| Amounts payable after more than one year | 17 | - | €60,000 | +€60,000 | |
| Financial debts | 170/4 | - | €60,000 | +€60,000 | |
| Amounts payable within one year | 42/48 | €31,983 | €22,556 | -€9,427 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | - | €16,000 | +€16,000 | |
| Trade debts | 44 | €14,745 | €487 | -€14,258 | -96.7% |
| Suppliers | 440/4 | €14,745 | €487 | -€14,258 | -96.7% |
| Taxes, remuneration and social security | 45 | €17,160 | €5,940 | -€11,220 | -65.4% |
| Taxes | 450/3 | €17,160 | €5,940 | -€11,220 | -65.4% |
| Other amounts payable | 47/48 | €78 | €129 | +€51 | +65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,245 | +€4,245 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €17,395 | €14,217 | -€3,178 | -18.3% |
| Operating profit (loss) | 9901 | €16,882 | €9,444 | -€7,438 | -44.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €153 | €701 | +€548 | +357.3% |
| Recurring financial charges | 65 | €153 | €701 | +€548 | +357.3% |
| Profit (loss) for the period before taxes | 9903 | €16,728 | €8,745 | -€7,984 | -47.7% |
| Income taxes | 67/77 | €3,364 | €2,968 | -€395 | -11.8% |
| Profit (loss) for the period | 9904 | €13,365 | €5,776 | -€7,588 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,365 | €5,776 | -€7,588 | -56.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.