FLAMEY: 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.
FLAMEY
Largest movements
- Intangible fixed assets -€3,000
down €3,000 (-21.5%), from €13,932 to €10,932
- Tangible fixed assets +€1,773
up €1,773 (+452.0%), from €392 to €2,165
- Other debts +€16,303
up €16,303 (+40.6%), from €40,159 to €56,462
- Debts after one year -€15,731
down €15,731 (-94.4%), from €16,668 to €937
- Trade debts -€3,598
down €3,598 (-53.8%), from €6,684 to €3,087
- Profit (loss) carried forward +€3,379
up €3,379 (+7.5%), from -€44,861 to -€41,482
- Current portion of long-term debt -€2,638
down €2,638 (-14.4%), from €18,369 to €15,731
- Depreciation -€8,470
down €8,470 (-71.3%), from €11,882 to €3,412
- Gross operating margin +€2,163
up €2,163 (+8.4%), from €25,742 to €27,905
- Financial charges -€781
down €781 (-16.9%), from €4,611 to €3,830
- Other operating charges -€327
down €327 (-13.8%), from €2,374 to €2,047
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 | €38,457 | €36,274 | -€2,182 | -5.7% |
| Fixed assets | 21/28 | €14,464 | €13,246 | -€1,217 | -8.4% |
| Intangible fixed assets | 21 | €13,932 | €10,932 | -€3,000 | -21.5% |
| Tangible fixed assets | 22/27 | €392 | €2,165 | +€1,773 | +452.0% |
| Plant, machinery and equipment | 23 | €392 | €2,165 | +€1,773 | +452.0% |
| Financial fixed assets | 28 | €140 | €150 | +€10 | +7.1% |
| Current assets | 29/58 | €23,993 | €23,028 | -€965 | -4.0% |
| Stocks and contracts in progress | 3 | €3,615 | €3,482 | -€133 | -3.7% |
| Stocks | 30/36 | €3,615 | €3,482 | -€133 | -3.7% |
| Amounts receivable within one year | 40/41 | €1,018 | €691 | -€328 | -32.2% |
| Trade receivables | 40 | - | €600 | +€600 | |
| Other amounts receivable | 41 | €1,018 | €91 | -€927 | -91.0% |
| Cash at bank and in hand | 54/58 | €14,943 | €14,695 | -€248 | -1.7% |
| Deferred charges and accrued income | 490/1 | €4,417 | €4,161 | -€257 | -5.8% |
| Total equity and liabilities | 10/49 | €38,457 | €36,274 | -€2,182 | -5.7% |
| Equity | 10/15 | -€43,861 | -€40,482 | +€3,379 | +7.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,861 | -€41,482 | +€3,379 | +7.5% |
| Amounts payable | 17/49 | €82,318 | €76,756 | -€5,561 | -6.8% |
| Amounts payable after more than one year | 17 | €16,668 | €937 | -€15,731 | -94.4% |
| Financial debts | 170/4 | €16,668 | €937 | -€15,731 | -94.4% |
| Amounts payable within one year | 42/48 | €65,225 | €75,344 | +€10,120 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €18,369 | €15,731 | -€2,638 | -14.4% |
| Trade debts | 44 | €6,684 | €3,087 | -€3,598 | -53.8% |
| Suppliers | 440/4 | €6,684 | €3,087 | -€3,598 | -53.8% |
| Taxes, remuneration and social security | 45 | €12 | €65 | +€52 | +424.7% |
| Taxes | 450/3 | €12 | €65 | +€52 | +424.7% |
| Other amounts payable | 47/48 | €40,159 | €56,462 | +€16,303 | +40.6% |
| Accrued charges and deferred income | 492/3 | €425 | €475 | +€50 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,882 | €3,412 | -€8,470 | -71.3% |
| Other operating charges | 640/8 | €2,374 | €2,047 | -€327 | -13.8% |
| Non-recurring operating charges | 66A | - | €15,133 | +€15,133 | |
| Gross operating margin | 9900 | €25,742 | €27,905 | +€2,163 | +8.4% |
| Operating profit (loss) | 9901 | €11,486 | €7,313 | -€4,173 | -36.3% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €4,611 | €3,830 | -€781 | -16.9% |
| Recurring financial charges | 65 | €4,611 | €3,830 | -€781 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €6,875 | €3,488 | -€3,387 | -49.3% |
| Income taxes | 67/77 | €128 | €109 | -€19 | -15.0% |
| Profit (loss) for the period | 9904 | €6,747 | €3,379 | -€3,368 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,747 | €3,379 | -€3,368 | -49.9% |
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 8 October 2026 via checked.be.