FLAMMANG - LEONARD: what changed
FLAMMANG - LEONARD
Largest movements
- Cash +€16,229
up €16,229 (+14.1%), from €114,841 to €131,070
mainly Other debts (+€40,971) and Trade debts (+€11,288)
- Tangible fixed assets -€9,798
down €9,798 (-33.7%), from €29,065 to €19,267
of which Furniture and vehicles: -€7,436
- Stocks and contracts -€9,774
down €9,774 (-16.9%), from €57,816 to €48,042
- Receivables within one year -€8,468
down €8,468 (-12.4%), from €68,081 to €59,613
of which Trade receivables: -€4,692
- Other debts +€40,971
up €40,971 (+11,876%), from €345 to €41,316
- Reserves -€37,000
down €37,000 (-41.8%), from €88,600 to €51,600
of which Distributable reserves: -€37,000
- Profit (loss) carried forward -€18,418
down €18,418 (-71.0%), from -€25,954 to -€44,373
- Trade debts +€11,288
up €11,288 (+40.0%), from €28,214 to €39,502
- Tax, wage and social debts -€4,955
no longer reported in 2025 (was €4,955)
- Gross operating margin +€7,953
up €7,953 (+58.7%), from -€13,548 to -€5,595
- Other operating charges +€292
up €292 (+13.6%), from €2,145 to €2,437
- Financial income -€225
down €225 (-70.2%), from €320 to €95
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,803 | €259,352 | -€10,450 | -3.9% |
| Fixed assets | 21/28 | €29,065 | €19,267 | -€9,798 | -33.7% |
| Tangible fixed assets | 22/27 | €29,065 | €19,267 | -€9,798 | -33.7% |
| Land and buildings | 22 | €18,626 | €17,043 | -€1,583 | -8.5% |
| Plant, machinery and equipment | 23 | €1,311 | €533 | -€778 | -59.3% |
| Furniture and vehicles | 24 | €9,127 | €1,691 | -€7,436 | -81.5% |
| Current assets | 29/58 | €240,738 | €240,085 | -€653 | -0.3% |
| Stocks and contracts in progress | 3 | €57,816 | €48,042 | -€9,774 | -16.9% |
| Stocks | 30/36 | €57,816 | €48,042 | -€9,774 | -16.9% |
| Amounts receivable within one year | 40/41 | €68,081 | €59,613 | -€8,468 | -12.4% |
| Trade receivables | 40 | €63,385 | €58,693 | -€4,692 | -7.4% |
| Other amounts receivable | 41 | €4,696 | €920 | -€3,776 | -80.4% |
| Cash at bank and in hand | 54/58 | €114,841 | €131,070 | +€16,229 | +14.1% |
| Deferred charges and accrued income | 490/1 | - | €1,360 | +€1,360 | |
| Total equity and liabilities | 10/49 | €269,803 | €259,352 | -€10,450 | -3.9% |
| Equity | 10/15 | €81,396 | €25,977 | -€55,418 | -68.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €88,600 | €51,600 | -€37,000 | -41.8% |
| Non-distributable reserves | 130/1 | €9,600 | €9,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,600 | €9,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,000 | €42,000 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | - | -€37,000 | |
| Profit (loss) carried forward | 14 | -€25,954 | -€44,373 | -€18,418 | -71.0% |
| Provisions and deferred taxes | 16 | €152,557 | €152,557 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €152,557 | €152,557 | = | 0.0% |
| Other liabilities and charges | 164/5 | €152,557 | €152,557 | = | 0.0% |
| Amounts payable | 17/49 | €35,850 | €80,818 | +€44,968 | +125% |
| Amounts payable within one year | 42/48 | €35,850 | €80,818 | +€44,968 | +125% |
| Current portion of amounts payable after more than one year | 42 | €2,336 | - | -€2,336 | |
| Trade debts | 44 | €28,214 | €39,502 | +€11,288 | +40.0% |
| Suppliers | 440/4 | €28,214 | €39,502 | +€11,288 | +40.0% |
| Taxes, remuneration and social security | 45 | €4,955 | - | -€4,955 | |
| Taxes | 450/3 | €4,955 | - | -€4,955 | |
| Other amounts payable | 47/48 | €345 | €41,316 | +€40,971 | +11,876% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,798 | €9,798 | = | 0.0% |
| Other operating charges | 640/8 | €2,145 | €2,437 | +€292 | +13.6% |
| Gross operating margin | 9900 | -€13,548 | -€5,595 | +€7,953 | +58.7% |
| Operating profit (loss) | 9901 | -€25,490 | -€17,829 | +€7,661 | +30.1% |
| Financial income | 75/76B | €320 | €95 | -€225 | -70.2% |
| Recurring financial income | 75 | €320 | €95 | -€225 | -70.2% |
| Financial charges | 65/66B | €784 | €685 | -€100 | -12.7% |
| Recurring financial charges | 65 | €784 | €685 | -€100 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,954 | -€18,418 | +€7,536 | +29.0% |
| Profit (loss) for the period | 9904 | -€25,954 | -€18,418 | +€7,536 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,954 | -€18,418 | +€7,536 | +29.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.