FLAMDIS: 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.
FLAMDIS
Largest movements
- Tangible fixed assets +€11,476
up €11,476 (+2603.7%), from €441 to €11,917
- Cash +€4,510
up €4,510 (+32.7%), from €13,787 to €18,297
mainly Other debts (+€44,470) and Net result for the year (+€13,762)
- Receivables within one year +€2,616
up €2,616 (+8.8%), from €29,707 to €32,322
of which Other amounts receivable: +€2,532
- Other debts +€44,470
new in 2025: €44,470
- Profit (loss) carried forward -€30,708
no longer reported in 2025 (was €30,708)
- Tax, wage and social debts +€6,649
up €6,649 (+113.4%), from €5,861 to €12,510
- Trade debts -€1,809
down €1,809 (-41.5%), from €4,365 to €2,556
- Gross operating margin +€11,002
up €11,002 (+92.5%), from €11,889 to €22,891
- Taxes +€7,174
up €7,174 (+5304.0%), from €135 to €7,309
- Other operating charges +€540
up €540 (+85.5%), from €631 to €1,171
- Depreciation -€517
down €517 (-49.6%), from €1,041 to €524
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 | €43,934 | €62,536 | +€18,601 | +42.3% |
| Fixed assets | 21/28 | €441 | €11,917 | +€11,476 | +2603.7% |
| Tangible fixed assets | 22/27 | €441 | €11,917 | +€11,476 | +2603.7% |
| Plant, machinery and equipment | 23 | €441 | €11,917 | +€11,476 | +2603.7% |
| Current assets | 29/58 | €43,494 | €50,619 | +€7,126 | +16.4% |
| Amounts receivable within one year | 40/41 | €29,707 | €32,322 | +€2,616 | +8.8% |
| Trade receivables | 40 | €15,438 | €15,521 | +€84 | +0.5% |
| Other amounts receivable | 41 | €14,269 | €16,801 | +€2,532 | +17.7% |
| Cash at bank and in hand | 54/58 | €13,787 | €18,297 | +€4,510 | +32.7% |
| Total equity and liabilities | 10/49 | €43,934 | €62,536 | +€18,601 | +42.3% |
| Equity | 10/15 | €33,708 | €3,000 | -€30,708 | -91.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,708 | - | -€30,708 | |
| Amounts payable | 17/49 | €10,226 | €59,536 | +€49,310 | +482.2% |
| Amounts payable within one year | 42/48 | €10,226 | €59,536 | +€49,310 | +482.2% |
| Trade debts | 44 | €4,365 | €2,556 | -€1,809 | -41.5% |
| Suppliers | 440/4 | €4,365 | €2,556 | -€1,809 | -41.5% |
| Taxes, remuneration and social security | 45 | €5,861 | €12,510 | +€6,649 | +113.4% |
| Taxes | 450/3 | €5,861 | €12,510 | +€6,649 | +113.4% |
| Other amounts payable | 47/48 | - | €44,470 | +€44,470 | |
| Remuneration, social security and pensions | 62 | €208 | - | -€208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,041 | €524 | -€517 | -49.6% |
| Other operating charges | 640/8 | €631 | €1,171 | +€540 | +85.5% |
| Gross operating margin | 9900 | €11,889 | €22,891 | +€11,002 | +92.5% |
| Operating profit (loss) | 9901 | €10,009 | €21,196 | +€11,187 | +111.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €248 | €125 | -€123 | -49.5% |
| Recurring financial charges | 65 | €248 | €125 | -€123 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €9,761 | €21,071 | +€11,310 | +115.9% |
| Income taxes | 67/77 | €135 | €7,309 | +€7,174 | +5304.0% |
| Profit (loss) for the period | 9904 | €9,626 | €13,762 | +€4,136 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,626 | €13,762 | +€4,136 | +43.0% |
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 7 October 2026 via checked.be.