FLAMEY - VERHULST: 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 - VERHULST
Largest movements
- Current assets +€10,824
up €10,824 (+46.1%), from €23,466 to €34,290
- Tangible fixed assets +€869
up €869 (+200%), from €433 to €1,302
- Reserves +€7,878
up €7,878 (+58.4%), from €13,480 to €21,358
- Debts within one year +€3,814
up €3,814 (+69.2%), from €5,509 to €9,324
- Gross operating margin -€7,430
down €7,430 (-36.4%), from €20,403 to €12,973
- Taxes -€2,484
down €2,484 (-39.2%), from €6,333 to €3,850
- Depreciation +€543
up €543 (+250%), from €217 to €759
From the 2014 result to the 2015 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,989 | €35,682 | +€11,693 | +48.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €523 | €1,392 | +€869 | +166% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €433 | €1,302 | +€869 | +200% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €23,466 | €34,290 | +€10,824 | +46.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,718 | €3,658 | +€1,940 | +113% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €21,747 | €17,118 | -€4,630 | -21.3% |
| Total equity and liabilities | 10/49 | €23,989 | €35,682 | +€11,693 | +48.7% |
| Equity | 10/15 | €18,480 | €26,358 | +€7,878 | +42.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,480 | €21,358 | +€7,878 | +58.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,509 | €9,324 | +€3,814 | +69.2% |
| Amounts payable within one year | 42/48 | €5,509 | €9,324 | +€3,814 | +69.2% |
| Trade debts | 44 | €2,743 | €4,918 | +€2,175 | +79.3% |
| Turnover | 70 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | €759 | +€543 | +250% |
| Gross operating margin | 9900 | €20,403 | €12,973 | -€7,430 | -36.4% |
| Operating profit (loss) | 9901 | €19,839 | €11,717 | -€8,122 | -40.9% |
| Recurring financial income | 75 | €19 | €11 | -€8 | -42.4% |
| Recurring financial charges | 65 | €45 | €0 | -€45 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €19,813 | €11,728 | -€8,085 | -40.8% |
| Income taxes | 67/77 | €6,333 | €3,850 | -€2,484 | -39.2% |
| Profit (loss) for the period | 9904 | €13,480 | €7,878 | -€5,602 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,480 | €7,878 | -€5,602 | -41.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2014 and 31 December 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.