FLAMENT-COMINOTTO: 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.
FLAMENT-COMINOTTO
Largest movements
- Receivables within one year -€202,356
down €202,356 (-44.8%), from €451,653 to €249,297
of which Other amounts receivable: -€184,877
- Cash +€139,926
up €139,926 (+21.3%), from €656,279 to €796,205
mainly Receivables within one year (+€202,356) and Net result for the year (+€37,568)
- Reserves -€25,562
down €25,562 (-1.9%), from €1.3m to €1.3m
- Debts after one year -€18,450
down €18,450 (-100.0%), from €18,450 to €0
- Financial income -€623,339
down €623,339 (-97.9%), from €636,675 to €13,336
- Gross operating margin -€118,105
down €118,105 (-61.9%), from €190,678 to €72,573
- Taxes -€105,256
down €105,256 (-85.0%), from €123,894 to €18,638
- Other operating charges +€15,301
up €15,301 (+1467.2%), from €1,043 to €16,343
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 | €1,493,062 | €1,430,117 | -€62,945 | -4.2% |
| Fixed assets | 21/28 | €47,034 | €34,609 | -€12,426 | -26.4% |
| Tangible fixed assets | 22/27 | €47,034 | €34,609 | -€12,426 | -26.4% |
| Plant, machinery and equipment | 23 | €23,950 | €16,002 | -€7,947 | -33.2% |
| Furniture and vehicles | 24 | €2,979 | €629 | -€2,350 | -78.9% |
| Other tangible fixed assets | 26 | €20,105 | €17,977 | -€2,128 | -10.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,446,028 | €1,395,509 | -€50,519 | -3.5% |
| Amounts receivable after more than one year | 29 | €306,897 | €314,758 | +€7,861 | +2.6% |
| Other amounts receivable | 291 | €306,897 | €314,758 | +€7,861 | +2.6% |
| Stocks and contracts in progress | 3 | €9,575 | €7,773 | -€1,802 | -18.8% |
| Stocks | 30/36 | €9,575 | €7,773 | -€1,802 | -18.8% |
| Amounts receivable within one year | 40/41 | €451,653 | €249,297 | -€202,356 | -44.8% |
| Trade receivables | 40 | €43,216 | €25,737 | -€17,480 | -40.4% |
| Other amounts receivable | 41 | €408,437 | €223,560 | -€184,877 | -45.3% |
| Current investments | 50/53 | €7,175 | €11,111 | +€3,936 | +54.9% |
| Cash at bank and in hand | 54/58 | €656,279 | €796,205 | +€139,926 | +21.3% |
| Deferred charges and accrued income | 490/1 | €14,449 | €16,365 | +€1,917 | +13.3% |
| Total equity and liabilities | 10/49 | €1,493,062 | €1,430,117 | -€62,945 | -4.2% |
| Equity | 10/15 | €1,354,592 | €1,329,030 | -€25,562 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,348,392 | €1,322,830 | -€25,562 | -1.9% |
| Distributable reserves | 133 | €1,348,392 | €1,322,830 | -€25,562 | -1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €138,470 | €101,087 | -€37,383 | -27.0% |
| Amounts payable after more than one year | 17 | €18,450 | €0 | -€18,450 | -100.0% |
| Financial debts | 170/4 | €18,450 | €0 | -€18,450 | -100.0% |
| Amounts payable within one year | 42/48 | €120,020 | €101,087 | -€18,933 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €29,164 | €18,450 | -€10,714 | -36.7% |
| Trade debts | 44 | €7,377 | €9,902 | +€2,525 | +34.2% |
| Suppliers | 440/4 | €7,377 | €9,902 | +€2,525 | +34.2% |
| Advances received on contracts in progress | 46 | - | €5,067 | +€5,067 | |
| Taxes, remuneration and social security | 45 | €76,041 | €67,618 | -€8,424 | -11.1% |
| Taxes | 450/3 | €73,291 | €66,243 | -€7,049 | -9.6% |
| Remuneration and social security | 454/9 | €2,750 | €1,375 | -€1,375 | -50.0% |
| Other amounts payable | 47/48 | €7,438 | €51 | -€7,387 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,318 | €8,268 | +€950 | +13.0% |
| Other operating charges | 640/8 | €1,043 | €16,343 | +€15,301 | +1467.2% |
| Gross operating margin | 9900 | €190,678 | €72,573 | -€118,105 | -61.9% |
| Operating profit (loss) | 9901 | €182,317 | €47,962 | -€134,355 | -73.7% |
| Financial income | 75/76B | €636,675 | €13,336 | -€623,339 | -97.9% |
| Recurring financial income | 75 | €636,675 | €13,336 | -€623,339 | -97.9% |
| Financial charges | 65/66B | €4,544 | €5,091 | +€547 | +12.0% |
| Recurring financial charges | 65 | €4,544 | €5,091 | +€547 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €814,447 | €56,206 | -€758,241 | -93.1% |
| Income taxes | 67/77 | €123,894 | €18,638 | -€105,256 | -85.0% |
| Profit (loss) for the period | 9904 | €690,553 | €37,568 | -€652,985 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €690,553 | €37,568 | -€652,985 | -94.6% |
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 10 October 2026 via checked.be.