FLANDRIA MATIC: 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.
FLANDRIA MATIC
Largest movements
- Intangible fixed assets +€599,208
up €599,208 (+330%), from €181,447 to €780,655
- Cash +€416,428
up €416,428 (+31.4%), from €1.3m to €1.7m
mainly Net result for the year (+€1.9m) and Trade debts (+€432,041)
- Receivables within one year +€355,815
up €355,815 (+92.4%), from €385,185 to €741,000
of which Other amounts receivable: +€406,434
- Tangible fixed assets +€39,716
up €39,716 (+344%), from €11,544 to €51,260
of which Assets under construction and advance payments: +€40,800
- Reserves +€1.1m
up €1.1m (+98.0%), from €1.1m to €2.2m
of which Distributable reserves: +€1.1m
- Trade debts +€432,041
up €432,041 (+76.0%), from €568,215 to €1.0m
- Tax, wage and social debts -€81,306
down €81,306 (-74.0%), from €109,897 to €28,591
of which Taxes: -€83,937
- Gross operating margin +€473,629
up €473,629 (+26.1%), from €1.8m to €2.3m
- Taxes -€448,197
down €448,197, from €385,414 to -€62,783
- Depreciation +€113,180
up €113,180 (+305%), from €37,055 to €150,235
- Provisions -€61,394
down €61,394, from €60,899 to -€495
- Staff costs +€60,839
up €60,839 (+29.8%), from €203,936 to €264,775
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,931,523 | €3,349,272 | +€1.4m | +73.4% |
| Fixed assets | 21/28 | €211,090 | €850,016 | +€638,925 | +303% |
| Intangible fixed assets | 21 | €181,447 | €780,655 | +€599,208 | +330% |
| Tangible fixed assets | 22/27 | €11,544 | €51,260 | +€39,716 | +344% |
| Furniture and vehicles | 24 | €11,544 | €10,460 | -€1,084 | -9.4% |
| Assets under construction and advance payments | 27 | - | €40,800 | +€40,800 | |
| Financial fixed assets | 28 | €18,100 | €18,101 | +€1 | 0.0% |
| Current assets | 29/58 | €1,720,433 | €2,499,257 | +€778,824 | +45.3% |
| Amounts receivable within one year | 40/41 | €385,185 | €741,000 | +€355,815 | +92.4% |
| Trade receivables | 40 | €380,507 | €329,888 | -€50,619 | -13.3% |
| Other amounts receivable | 41 | €4,677 | €411,111 | +€406,434 | +8,689% |
| Cash at bank and in hand | 54/58 | €1,324,124 | €1,740,551 | +€416,428 | +31.4% |
| Deferred charges and accrued income | 490/1 | €11,124 | €17,706 | +€6,582 | +59.2% |
| Total equity and liabilities | 10/49 | €1,931,523 | €3,349,272 | +€1.4m | +73.4% |
| Equity | 10/15 | €1,158,489 | €2,229,022 | +€1.1m | +92.4% |
| Contributions | 10/11 | €66,500 | €66,500 | = | 0.0% |
| Capital | 10 | €66,500 | €66,500 | = | 0.0% |
| Issued capital | 100 | €66,500 | €66,500 | = | 0.0% |
| Reserves | 13 | €1,091,989 | €2,162,522 | +€1.1m | +98.0% |
| Non-distributable reserves | 130/1 | €6,650 | €6,650 | = | 0.0% |
| Legal reserve | 130 | €6,650 | €6,650 | = | 0.0% |
| Distributable reserves | 133 | €1,085,339 | €2,155,872 | +€1.1m | +98.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €60,899 | €60,404 | -€495 | -0.8% |
| Provisions for liabilities and charges | 160/5 | €60,899 | €60,404 | -€495 | -0.8% |
| Other liabilities and charges | 164/5 | €60,899 | €60,404 | -€495 | -0.8% |
| Amounts payable | 17/49 | €712,135 | €1,059,847 | +€347,711 | +48.8% |
| Amounts payable within one year | 42/48 | €712,135 | €1,059,847 | +€347,711 | +48.8% |
| Trade debts | 44 | €568,215 | €1,000,256 | +€432,041 | +76.0% |
| Suppliers | 440/4 | €568,215 | €1,000,256 | +€432,041 | +76.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €109,897 | €28,591 | -€81,306 | -74.0% |
| Taxes | 450/3 | €87,452 | €3,514 | -€83,937 | -96.0% |
| Remuneration and social security | 454/9 | €22,445 | €25,076 | +€2,631 | +11.7% |
| Other amounts payable | 47/48 | €34,023 | €31,000 | -€3,023 | -8.9% |
| Remuneration, social security and pensions | 62 | €203,936 | €264,775 | +€60,839 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,055 | €150,235 | +€113,180 | +305% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €60,899 | -€495 | -€61,394 | |
| Other operating charges | 640/8 | €12,153 | €20,981 | +€8,828 | +72.6% |
| Gross operating margin | 9900 | €1,812,188 | €2,285,817 | +€473,629 | +26.1% |
| Operating profit (loss) | 9901 | €1,498,145 | €1,850,320 | +€352,175 | +23.5% |
| Financial income | 75/76B | €0 | €5,032 | +€5,032 | +16,772,300% |
| Recurring financial income | 75 | €0 | €5,032 | +€5,032 | +16,772,300% |
| Financial charges | 65/66B | €585 | €56,602 | +€56,017 | +9,568% |
| Recurring financial charges | 65 | €585 | €56,602 | +€56,017 | +9,568% |
| Profit (loss) for the period before taxes | 9903 | €1,497,560 | €1,798,750 | +€301,190 | +20.1% |
| Income taxes | 67/77 | €385,414 | -€62,783 | -€448,197 | |
| Profit (loss) for the period | 9904 | €1,112,146 | €1,861,533 | +€749,387 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,112,146 | €1,861,533 | +€749,387 | +67.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.