FLANDERS AUTO: 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.
FLANDERS AUTO
Largest movements
- Cash -€5,856
down €5,856 (-20.6%), from €28,365 to €22,509
mainly Net result for the year (-€10,089) and Trade debts (-€1,535)
- Tangible fixed assets -€500
down €500 (-50.0%), from €1,000 to €500
- Receivables within one year -€460
down €460 (-50.8%), from €905 to €445
- Profit (loss) carried forward -€10,090
down €10,090, from €2,697 to -€7,393
- Other debts +€4,809
up €4,809 (+37.2%), from €12,933 to €17,742
- Trade debts -€1,535
down €1,535 (-27.2%), from €5,640 to €4,105
- Taxes -€4,605
no longer reported in 2024 (was €4,605)
- Gross operating margin -€539
down €539 (-6.4%), from -€8,368 to -€8,907
- Other operating charges +€377
up €377 (+159.1%), from €237 to €614
- Financial income +€207
new in 2024: €207
of which Financial income: +€207
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,270 | €24,454 | -€6,816 | -21.8% |
| Fixed assets | 21/28 | €2,000 | €1,500 | -€500 | -25.0% |
| Tangible fixed assets | 22/27 | €1,000 | €500 | -€500 | -50.0% |
| Furniture and vehicles | 24 | €1,000 | €500 | -€500 | -50.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €29,270 | €22,954 | -€6,316 | -21.6% |
| Amounts receivable within one year | 40/41 | €905 | €445 | -€460 | -50.8% |
| Other amounts receivable | 41 | €905 | €445 | -€460 | -50.8% |
| Cash at bank and in hand | 54/58 | €28,365 | €22,509 | -€5,856 | -20.6% |
| Total equity and liabilities | 10/49 | €31,270 | €24,454 | -€6,816 | -21.8% |
| Equity | 10/15 | €12,697 | €2,607 | -€10,090 | -79.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,697 | -€7,393 | -€10,090 | |
| Amounts payable | 17/49 | €18,573 | €21,847 | +€3,274 | +17.6% |
| Amounts payable within one year | 42/48 | €18,573 | €21,847 | +€3,274 | +17.6% |
| Trade debts | 44 | €5,640 | €4,105 | -€1,535 | -27.2% |
| Suppliers | 440/4 | €5,640 | €4,105 | -€1,535 | -27.2% |
| Other amounts payable | 47/48 | €12,933 | €17,742 | +€4,809 | +37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €237 | €614 | +€377 | +159.1% |
| Gross operating margin | 9900 | -€8,368 | -€8,907 | -€539 | -6.4% |
| Operating profit (loss) | 9901 | -€9,105 | -€10,021 | -€916 | -10.1% |
| Financial income | 75/76B | - | €207 | +€207 | |
| Recurring financial income | 75 | - | €207 | +€207 | |
| Non-recurring financial income | 76B | - | €207 | +€207 | |
| Financial charges | 65/66B | €235 | €275 | +€40 | +17.0% |
| Recurring financial charges | 65 | €235 | €275 | +€40 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,340 | -€10,089 | -€749 | -8.0% |
| Income taxes | 67/77 | €4,605 | - | -€4,605 | |
| Profit (loss) for the period | 9904 | -€13,945 | -€10,089 | +€3,856 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,945 | -€10,089 | +€3,856 | +27.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.