Flamis: 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.
Flamis
Largest movements
- Cash +€360,750
up €360,750 (+3,452%), from €10,451 to €371,201
mainly Stocks and contracts (+€340,148) and Net result for the year (+€56,874)
- Stocks and contracts -€340,148
down €340,148 (-48.7%), from €698,457 to €358,308
- Trade debts -€28,395
down €28,395 (-82.9%), from €34,236 to €5,841
- Debts after one year +€18,065
up €18,065 (+3.7%), from €485,939 to €504,004
- Tax, wage and social debts +€15,462
new in 2025: €15,462
- Other debts +€15,405
up €15,405 (+31.8%), from €48,370 to €63,775
- Gross operating margin +€72,466
up €72,466 (+338%), from €21,409 to €93,875
- Taxes +€14,082
up €14,082 (+1,020%), from €1,381 to €15,462
- Financial charges +€7,160
up €7,160 (+55.0%), from €13,009 to €20,169
- Other operating charges -€1,309
down €1,309 (-48.9%), from €2,678 to €1,369
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 | €719,176 | €737,569 | +€18,393 | +2.6% |
| Current assets | 29/58 | €719,176 | €737,569 | +€18,393 | +2.6% |
| Stocks and contracts in progress | 3 | €698,457 | €358,308 | -€340,148 | -48.7% |
| Stocks | 30/36 | €698,457 | €358,308 | -€340,148 | -48.7% |
| Amounts receivable within one year | 40/41 | €10,250 | €8,048 | -€2,202 | -21.5% |
| Trade receivables | 40 | €2,984 | €7,603 | +€4,619 | +155% |
| Other amounts receivable | 41 | €7,267 | €445 | -€6,821 | -93.9% |
| Cash at bank and in hand | 54/58 | €10,451 | €371,201 | +€360,750 | +3,452% |
| Deferred charges and accrued income | 490/1 | €19 | €12 | -€7 | -36.4% |
| Total equity and liabilities | 10/49 | €719,176 | €737,569 | +€18,393 | +2.6% |
| Equity | 10/15 | €149,021 | €146,895 | -€2,126 | -1.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,021 | €141,895 | -€2,126 | -1.5% |
| Distributable reserves | 133 | €144,021 | €141,895 | -€2,126 | -1.5% |
| Amounts payable | 17/49 | €570,155 | €590,674 | +€20,519 | +3.6% |
| Amounts payable after more than one year | 17 | €485,939 | €504,004 | +€18,065 | +3.7% |
| Financial debts | 170/4 | €485,939 | €504,004 | +€18,065 | +3.7% |
| Amounts payable within one year | 42/48 | €82,606 | €85,078 | +€2,473 | +3.0% |
| Trade debts | 44 | €34,236 | €5,841 | -€28,395 | -82.9% |
| Suppliers | 440/4 | €34,236 | €5,841 | -€28,395 | -82.9% |
| Taxes, remuneration and social security | 45 | - | €15,462 | +€15,462 | |
| Taxes | 450/3 | - | €15,462 | +€15,462 | |
| Other amounts payable | 47/48 | €48,370 | €63,775 | +€15,405 | +31.8% |
| Accrued charges and deferred income | 492/3 | €1,610 | €1,591 | -€19 | -1.2% |
| Other operating charges | 640/8 | €2,678 | €1,369 | -€1,309 | -48.9% |
| Gross operating margin | 9900 | €21,409 | €93,875 | +€72,466 | +338% |
| Operating profit (loss) | 9901 | €18,731 | €92,506 | +€73,775 | +394% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €13,009 | €20,169 | +€7,160 | +55.0% |
| Recurring financial charges | 65 | €13,009 | €20,169 | +€7,160 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €5,722 | €72,337 | +€66,614 | +1,164% |
| Income taxes | 67/77 | €1,381 | €15,462 | +€14,082 | +1,020% |
| Profit (loss) for the period | 9904 | €4,342 | €56,874 | +€52,532 | +1,210% |
| Profit (loss) for the period to be appropriated | 9905 | €4,342 | €56,874 | +€52,532 | +1,210% |
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 17 October 2026 via checked.be.