FLAMEY & C°: 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.
FLAMEY & C°
Largest movements
- Cash +€90,770
up €90,770 (+146%), from €62,227 to €152,997
mainly Receivables within one year (+€86,203) and Depreciation (+€59,417)
- Receivables within one year -€86,203
down €86,203 (-74.1%), from €116,390 to €30,188
- Tangible fixed assets -€57,269
down €57,269 (-7.9%), from €721,114 to €663,845
of which Land and buildings: -€47,936
- Trade debts -€49,792
down €49,792 (-62.6%), from €79,548 to €29,756
- Debts after one year -€17,679
down €17,679 (-31.5%), from €56,175 to €38,495
- Tax, wage and social debts +€12,824
up €12,824 (+59.7%), from €21,486 to €34,309
of which Taxes: +€15,888
- Taxes +€60,954
up €60,954 (+2,458%), from €2,480 to €63,433
- Other operating charges -€39,900
down €39,900 (-82.4%), from €48,419 to €8,519
- Depreciation -€13,118
down €13,118 (-18.1%), from €72,535 to €59,417
- Gross operating margin +€12,619
up €12,619 (+5.1%), from €248,228 to €260,847
- Staff costs -€11,131
down €11,131 (-8.0%), from €139,957 to €128,826
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.
Derived cash bridge
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 | €899,731 | €847,030 | -€52,701 | -5.9% |
| Fixed assets | 21/28 | €721,114 | €663,845 | -€57,269 | -7.9% |
| Tangible fixed assets | 22/27 | €721,114 | €663,845 | -€57,269 | -7.9% |
| Land and buildings | 22 | €638,245 | €590,309 | -€47,936 | -7.5% |
| Plant, machinery and equipment | 23 | €15,082 | €10,193 | -€4,889 | -32.4% |
| Furniture and vehicles | 24 | €16,798 | €14,391 | -€2,407 | -14.3% |
| Other tangible fixed assets | 26 | €50,989 | €48,952 | -€2,037 | -4.0% |
| Current assets | 29/58 | €178,617 | €183,185 | +€4,568 | +2.6% |
| Amounts receivable within one year | 40/41 | €116,390 | €30,188 | -€86,203 | -74.1% |
| Trade receivables | 40 | €116,390 | €30,188 | -€86,203 | -74.1% |
| Cash at bank and in hand | 54/58 | €62,227 | €152,997 | +€90,770 | +146% |
| Total equity and liabilities | 10/49 | €899,731 | €847,030 | -€52,701 | -5.9% |
| Equity | 10/15 | €669,714 | €666,230 | -€3,484 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €663,514 | €660,030 | -€3,484 | -0.5% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €588,514 | €585,030 | -€3,484 | -0.6% |
| Amounts payable | 17/49 | €230,017 | €180,800 | -€49,217 | -21.4% |
| Amounts payable after more than one year | 17 | €56,175 | €38,495 | -€17,679 | -31.5% |
| Financial debts | 170/4 | €56,175 | €38,495 | -€17,679 | -31.5% |
| Amounts payable within one year | 42/48 | €173,842 | €142,304 | -€31,538 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €17,487 | €17,679 | +€192 | +1.1% |
| Trade debts | 44 | €79,548 | €29,756 | -€49,792 | -62.6% |
| Suppliers | 440/4 | €79,548 | €29,756 | -€49,792 | -62.6% |
| Taxes, remuneration and social security | 45 | €21,486 | €34,309 | +€12,824 | +59.7% |
| Taxes | 450/3 | €3,958 | €19,846 | +€15,888 | +401% |
| Remuneration and social security | 454/9 | €17,528 | €14,464 | -€3,065 | -17.5% |
| Other amounts payable | 47/48 | €55,322 | €60,560 | +€5,238 | +9.5% |
| Non-recurring operating income | 76A | €0 | €23,580 | +€23,580 | |
| Remuneration, social security and pensions | 62 | €139,957 | €128,826 | -€11,131 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,535 | €59,417 | -€13,118 | -18.1% |
| Other operating charges | 640/8 | €48,419 | €8,519 | -€39,900 | -82.4% |
| Non-recurring operating charges | 66A | €12,399 | €0 | -€12,399 | -100% |
| Gross operating margin | 9900 | €248,228 | €260,847 | +€12,619 | +5.1% |
| Operating profit (loss) | 9901 | -€25,081 | €64,085 | +€89,167 | |
| Financial income | 75/76B | €283 | €455 | +€173 | +61.0% |
| Recurring financial income | 75 | €283 | €455 | +€173 | +61.0% |
| Financial charges | 65/66B | €6,158 | €4,592 | -€1,566 | -25.4% |
| Recurring financial charges | 65 | €6,158 | €4,592 | -€1,566 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,957 | €59,949 | +€90,906 | |
| Income taxes | 67/77 | €2,480 | €63,433 | +€60,954 | +2,458% |
| Profit (loss) for the period | 9904 | -€33,436 | -€3,484 | +€29,952 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,436 | -€3,484 | +€29,952 | +89.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.