Flanders Fine Technics: 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.
Flanders Fine Technics
Largest movements
- Receivables within one year +€7,476
up €7,476 (+28.6%), from €26,178 to €33,654
of which Other amounts receivable: +€6,099
- Cash -€3,900
down €3,900 (-43.1%), from €9,046 to €5,145
mainly Receivables within one year (-€7,476) and Stocks and contracts (-€1,679)
- Stocks and contracts +€1,679
up €1,679 (+63.8%), from €2,633 to €4,312
- Tangible fixed assets -€983
down €983 (-52.3%), from €1,880 to €897
- Reserves +€2,213
up €2,213 (+9.1%), from €24,300 to €26,514
- Trade debts +€2,062
up €2,062 (+50.8%), from €4,056 to €6,119
- Gross operating margin -€1,743
down €1,743 (-24.5%), from €7,119 to €5,376
- Taxes -€618
down €618 (-27.2%), from €2,273 to €1,654
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 | €39,737 | €44,008 | +€4,271 | +10.7% |
| Fixed assets | 21/28 | €1,880 | €897 | -€983 | -52.3% |
| Tangible fixed assets | 22/27 | €1,880 | €897 | -€983 | -52.3% |
| Plant, machinery and equipment | 23 | €1,880 | €897 | -€983 | -52.3% |
| Current assets | 29/58 | €37,856 | €43,111 | +€5,255 | +13.9% |
| Stocks and contracts in progress | 3 | €2,633 | €4,312 | +€1,679 | +63.8% |
| Stocks | 30/36 | €2,633 | €4,312 | +€1,679 | +63.8% |
| Amounts receivable within one year | 40/41 | €26,178 | €33,654 | +€7,476 | +28.6% |
| Trade receivables | 40 | €5,403 | €6,781 | +€1,377 | +25.5% |
| Other amounts receivable | 41 | €20,774 | €26,873 | +€6,099 | +29.4% |
| Cash at bank and in hand | 54/58 | €9,046 | €5,145 | -€3,900 | -43.1% |
| Total equity and liabilities | 10/49 | €39,737 | €44,008 | +€4,271 | +10.7% |
| Equity | 10/15 | €30,500 | €32,714 | +€2,213 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,300 | €26,514 | +€2,213 | +9.1% |
| Distributable reserves | 133 | €24,300 | €26,514 | +€2,213 | +9.1% |
| Amounts payable | 17/49 | €9,237 | €11,295 | +€2,058 | +22.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,237 | €11,295 | +€2,058 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €138 | €0 | -€138 | -100% |
| Trade debts | 44 | €4,056 | €6,119 | +€2,062 | +50.8% |
| Suppliers | 440/4 | €4,056 | €6,119 | +€2,062 | +50.8% |
| Taxes, remuneration and social security | 45 | €5,043 | €5,176 | +€133 | +2.6% |
| Taxes | 450/3 | €5,043 | €5,176 | +€133 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €983 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €7,119 | €5,376 | -€1,743 | -24.5% |
| Operating profit (loss) | 9901 | €6,017 | €4,272 | -€1,745 | -29.0% |
| Financial charges | 65/66B | €340 | €404 | +€64 | +18.9% |
| Recurring financial charges | 65 | €340 | €404 | +€64 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €5,677 | €3,868 | -€1,809 | -31.9% |
| Income taxes | 67/77 | €2,273 | €1,654 | -€618 | -27.2% |
| Profit (loss) for the period | 9904 | €3,404 | €2,213 | -€1,191 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,404 | €2,213 | -€1,191 | -35.0% |
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 14 October 2026 via checked.be.