FLAMME: 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.
FLAMME
Largest movements
- Cash +€26,310
up €26,310 (+24173.2%), from €109 to €26,419
mainly Net result for the year (+€24,039) and Tax, wage and social debts (+€4,773)
- Receivables within one year +€1,210
up €1,210 (+183.1%), from €661 to €1,871
of which Trade receivables: +€1,210
- Profit (loss) carried forward +€24,039
up €24,039 (+31.1%), from -€77,271 to -€53,232
- Tax, wage and social debts +€4,773
new in 2025: €4,773
- Other debts -€2,320
down €2,320 (-23.6%), from €9,841 to €7,521
- Trade debts +€1,027
new in 2025: €1,027
- Gross operating margin +€25,911
up €25,911, from -€1,793 to €24,117
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 | €770 | €28,290 | +€27,520 | +3575.1% |
| Current assets | 29/58 | €770 | €28,290 | +€27,520 | +3575.1% |
| Amounts receivable within one year | 40/41 | €661 | €1,871 | +€1,210 | +183.1% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €661 | €661 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €109 | €26,419 | +€26,310 | +24173.2% |
| Total equity and liabilities | 10/49 | €770 | €28,290 | +€27,520 | +3575.1% |
| Equity | 10/15 | -€9,071 | €14,968 | +€24,039 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,271 | -€53,232 | +€24,039 | +31.1% |
| Amounts payable | 17/49 | €9,841 | €13,321 | +€3,481 | +35.4% |
| Amounts payable within one year | 42/48 | €9,841 | €13,321 | +€3,481 | +35.4% |
| Trade debts | 44 | - | €1,027 | +€1,027 | |
| Suppliers | 440/4 | - | €1,027 | +€1,027 | |
| Taxes, remuneration and social security | 45 | - | €4,773 | +€4,773 | |
| Taxes | 450/3 | - | €4,773 | +€4,773 | |
| Other amounts payable | 47/48 | €9,841 | €7,521 | -€2,320 | -23.6% |
| Gross operating margin | 9900 | -€1,793 | €24,117 | +€25,911 | |
| Operating profit (loss) | 9901 | -€1,793 | €24,117 | +€25,911 | |
| Financial charges | 65/66B | €78 | €78 | = | 0.0% |
| Recurring financial charges | 65 | €78 | €78 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,871 | €24,039 | +€25,911 | |
| Profit (loss) for the period | 9904 | -€1,871 | €24,039 | +€25,911 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,871 | €24,039 | +€25,911 |
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 7 October 2026 via checked.be.