FlashGourmandise: 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.
FlashGourmandise
Largest movements
- Stocks and contracts -€4,211
down €4,211 (-17.3%), from €24,364 to €20,153
- Tangible fixed assets +€2,155
up €2,155 (+38.6%), from €5,587 to €7,742
of which Plant, machinery and equipment: +€2,354
- Cash -€1,495
down €1,495 (-6.2%), from €23,935 to €22,439
mainly Net result for the year (-€10,414) and Investment in fixed assets (net) (-€4,127)
- Receivables within one year +€1,278
up €1,278 (+358.8%), from €356 to €1,635
of which Trade receivables: +€1,233
- Other debts +€11,676
up €11,676 (+8.8%), from €132,920 to €144,595
- Profit (loss) carried forward -€10,414
down €10,414 (-9.7%), from -€107,610 to -€118,024
- Trade debts -€3,297
down €3,297 (-47.6%), from €6,931 to €3,634
- Accrued charges and deferred income -€1,137
no longer reported in 2025 (was €1,137)
- Tax, wage and social debts +€898
up €898 (+221.9%), from €405 to €1,303
- Gross operating margin -€6,463
down €6,463, from €704 to -€5,759
- Depreciation +€1,530
up €1,530 (+345.4%), from €443 to €1,972
- Financial charges +€1,412
up €1,412 (+227.8%), from €620 to €2,032
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 | €54,242 | €51,969 | -€2,273 | -4.2% |
| Fixed assets | 21/28 | €5,587 | €7,742 | +€2,155 | +38.6% |
| Tangible fixed assets | 22/27 | €5,587 | €7,742 | +€2,155 | +38.6% |
| Land and buildings | 22 | - | €1,211 | +€1,211 | |
| Plant, machinery and equipment | 23 | - | €2,354 | +€2,354 | |
| Furniture and vehicles | 24 | €5,587 | €4,177 | -€1,410 | -25.2% |
| Current assets | 29/58 | €48,655 | €44,227 | -€4,427 | -9.1% |
| Stocks and contracts in progress | 3 | €24,364 | €20,153 | -€4,211 | -17.3% |
| Stocks | 30/36 | €24,364 | €20,153 | -€4,211 | -17.3% |
| Amounts receivable within one year | 40/41 | €356 | €1,635 | +€1,278 | +358.8% |
| Trade receivables | 40 | €356 | €1,590 | +€1,233 | +346.2% |
| Other amounts receivable | 41 | - | €45 | +€45 | |
| Cash at bank and in hand | 54/58 | €23,935 | €22,439 | -€1,495 | -6.2% |
| Total equity and liabilities | 10/49 | €54,242 | €51,969 | -€2,273 | -4.2% |
| Equity | 10/15 | -€87,150 | -€97,564 | -€10,414 | -11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,610 | -€118,024 | -€10,414 | -9.7% |
| Amounts payable | 17/49 | €141,392 | €149,533 | +€8,141 | +5.8% |
| Amounts payable within one year | 42/48 | €140,255 | €149,533 | +€9,277 | +6.6% |
| Trade debts | 44 | €6,931 | €3,634 | -€3,297 | -47.6% |
| Suppliers | 440/4 | €6,931 | €3,634 | -€3,297 | -47.6% |
| Taxes, remuneration and social security | 45 | €405 | €1,303 | +€898 | +221.9% |
| Taxes | 450/3 | €405 | €1,303 | +€898 | +221.9% |
| Other amounts payable | 47/48 | €132,920 | €144,595 | +€11,676 | +8.8% |
| Accrued charges and deferred income | 492/3 | €1,137 | - | -€1,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443 | €1,972 | +€1,530 | +345.4% |
| Other operating charges | 640/8 | €700 | €651 | -€49 | -7.0% |
| Gross operating margin | 9900 | €704 | -€5,759 | -€6,463 | |
| Operating profit (loss) | 9901 | -€439 | -€8,382 | -€7,943 | -1809.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +175.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +175.0% |
| Financial charges | 65/66B | €620 | €2,032 | +€1,412 | +227.8% |
| Recurring financial charges | 65 | €620 | €2,032 | +€1,412 | +227.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,059 | -€10,414 | -€9,355 | -883.7% |
| Profit (loss) for the period | 9904 | -€1,059 | -€10,414 | -€9,355 | -883.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,059 | -€10,414 | -€9,355 | -883.7% |
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 9 October 2026 via checked.be.