FLASH CORPORATION: 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.
FLASH CORPORATION
Largest movements
- Stocks and contracts -€78,260
down €78,260 (-30.6%), from €255,576 to €177,316
- Tangible fixed assets +€18,589
up €18,589 (+51.5%), from €36,121 to €54,711
- Receivables within one year -€8,010
down €8,010 (-20.6%), from €38,859 to €30,849
of which Other amounts receivable: -€7,295
- Trade debts -€78,185
down €78,185 (-35.7%), from €218,741 to €140,556
- Debts after one year +€8,519
up €8,519 (+18.7%), from €45,477 to €53,996
of which Financial debts: +€13,519
- Profit (loss) carried forward +€4,989
up €4,989 (+16.5%), from €30,181 to €35,170
- Current portion of long-term debt -€3,750
no longer reported in 2025 (was €3,750)
- Purchases and services +€578,175
up €578,175 (+67.0%), from €863,415 to €1.4m
- Turnover +€574,965
up €574,965 (+65.4%), from €878,655 to €1.5m
- Depreciation +€15,558
up €15,558 (+364%), from €4,271 to €19,829
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 | €348,164 | €283,958 | -€64,205 | -18.4% |
| Fixed assets | 21/28 | €50,621 | €69,211 | +€18,589 | +36.7% |
| Tangible fixed assets | 22/27 | €36,121 | €54,711 | +€18,589 | +51.5% |
| Furniture and vehicles | 24 | €36,121 | €54,711 | +€18,589 | +51.5% |
| Financial fixed assets | 28 | €14,500 | €14,500 | = | 0.0% |
| Current assets | 29/58 | €297,542 | €214,748 | -€82,795 | -27.8% |
| Stocks and contracts in progress | 3 | €255,576 | €177,316 | -€78,260 | -30.6% |
| Stocks | 30/36 | €255,576 | €177,316 | -€78,260 | -30.6% |
| Amounts receivable within one year | 40/41 | €38,859 | €30,849 | -€8,010 | -20.6% |
| Trade receivables | 40 | €25,209 | €24,494 | -€715 | -2.8% |
| Other amounts receivable | 41 | €13,650 | €6,355 | -€7,295 | -53.4% |
| Cash at bank and in hand | 54/58 | €1,404 | €4,700 | +€3,296 | +235% |
| Deferred charges and accrued income | 490/1 | €1,703 | €1,882 | +€179 | +10.5% |
| Total equity and liabilities | 10/49 | €348,164 | €283,958 | -€64,205 | -18.4% |
| Equity | 10/15 | €48,781 | €53,770 | +€4,989 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,181 | €35,170 | +€4,989 | +16.5% |
| Amounts payable | 17/49 | €299,383 | €230,189 | -€69,195 | -23.1% |
| Amounts payable after more than one year | 17 | €45,477 | €53,996 | +€8,519 | +18.7% |
| Financial debts | 170/4 | €35,877 | €49,396 | +€13,519 | +37.7% |
| Other amounts payable | 178/9 | €9,600 | €4,600 | -€5,000 | -52.1% |
| Amounts payable within one year | 42/48 | €253,906 | €176,193 | -€77,713 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €3,750 | - | -€3,750 | |
| Trade debts | 44 | €218,741 | €140,556 | -€78,185 | -35.7% |
| Suppliers | 440/4 | €218,741 | €140,556 | -€78,185 | -35.7% |
| Taxes, remuneration and social security | 45 | €14,708 | €16,829 | +€2,121 | +14.4% |
| Taxes | 450/3 | €4,900 | €6,281 | +€1,381 | +28.2% |
| Remuneration and social security | 454/9 | €9,808 | €10,548 | +€741 | +7.6% |
| Other amounts payable | 47/48 | €16,708 | €18,808 | +€2,100 | +12.6% |
| Turnover | 70 | €878,655 | €1,453,620 | +€574,965 | +65.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €863,415 | €1,441,590 | +€578,175 | +67.0% |
| Remuneration, social security and pensions | 62 | - | €11,582 | +€11,582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,271 | €19,829 | +€15,558 | +364% |
| Other operating charges | 640/8 | €1,272 | €1,013 | -€259 | -20.3% |
| Gross operating margin | 9900 | €29,066 | €40,064 | +€10,998 | +37.8% |
| Operating profit (loss) | 9901 | €23,523 | €7,639 | -€15,883 | -67.5% |
| Financial income | 75/76B | €565 | - | -€565 | |
| Recurring financial income | 75 | €565 | - | -€565 | |
| Financial charges | 65/66B | €353 | €1,403 | +€1,050 | +297% |
| Recurring financial charges | 65 | €353 | €1,403 | +€1,050 | +297% |
| Profit (loss) for the period before taxes | 9903 | €23,735 | €6,237 | -€17,498 | -73.7% |
| Income taxes | 67/77 | €5,194 | €1,247 | -€3,947 | -76.0% |
| Profit (loss) for the period | 9904 | €18,541 | €4,989 | -€13,551 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,541 | €4,989 | -€13,551 | -73.1% |
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 1 November 2026 via checked.be.