FLAVICIM: 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.
FLAVICIM
Largest movements
- Receivables within one year +€7,636
up €7,636 (+122.1%), from €6,254 to €13,890
of which Other amounts receivable: +€5,497
- Cash -€827
down €827 (-13.2%), from €6,275 to €5,448
mainly Receivables within one year (-€7,636) and Trade debts (-€1,690)
- Stocks and contracts -€630
no longer reported in 2025 (was €630)
- Profit (loss) carried forward +€6,061
up €6,061 (+41.9%), from -€14,479 to -€8,418
- Advances received +€2,492
new in 2025: €2,492
- Trade debts -€1,690
down €1,690 (-33.8%), from €5,000 to €3,310
- Other debts -€690
down €690 (-94.3%), from €732 to €42
- Gross operating margin +€15,345
up €15,345, from -€9,061 to €6,283
- Other operating charges -€1,005
no longer reported in 2025 (was €1,005)
- Financial charges -€866
down €866 (-79.0%), from €1,096 to €230
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 | €13,259 | €19,437 | +€6,179 | +46.6% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €13,159 | €19,337 | +€6,179 | +47.0% |
| Stocks and contracts in progress | 3 | €630 | - | -€630 | |
| Stocks | 30/36 | €630 | - | -€630 | |
| Amounts receivable within one year | 40/41 | €6,254 | €13,890 | +€7,636 | +122.1% |
| Trade receivables | 40 | €5,997 | €8,135 | +€2,138 | +35.7% |
| Other amounts receivable | 41 | €257 | €5,755 | +€5,497 | +2136.1% |
| Cash at bank and in hand | 54/58 | €6,275 | €5,448 | -€827 | -13.2% |
| Total equity and liabilities | 10/49 | €13,259 | €19,437 | +€6,179 | +46.6% |
| Equity | 10/15 | €7,521 | €13,582 | +€6,061 | +80.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,479 | -€8,418 | +€6,061 | +41.9% |
| Amounts payable | 17/49 | €5,737 | €5,855 | +€118 | +2.1% |
| Amounts payable within one year | 42/48 | €5,737 | €5,855 | +€118 | +2.1% |
| Trade debts | 44 | €5,000 | €3,310 | -€1,690 | -33.8% |
| Suppliers | 440/4 | €5,000 | €3,310 | -€1,690 | -33.8% |
| Advances received on contracts in progress | 46 | - | €2,492 | +€2,492 | |
| Taxes, remuneration and social security | 45 | €5 | €12 | +€6 | +119.3% |
| Taxes | 450/3 | €5 | €12 | +€6 | +119.3% |
| Other amounts payable | 47/48 | €732 | €42 | -€690 | -94.3% |
| Other operating charges | 640/8 | €1,005 | - | -€1,005 | |
| Gross operating margin | 9900 | -€9,061 | €6,283 | +€15,345 | |
| Operating profit (loss) | 9901 | -€10,067 | €6,283 | +€16,350 | |
| Financial income | 75/76B | €23 | €8 | -€15 | -64.9% |
| Recurring financial income | 75 | €23 | €8 | -€15 | -64.9% |
| Financial charges | 65/66B | €1,096 | €230 | -€866 | -79.0% |
| Recurring financial charges | 65 | €1,096 | €230 | -€866 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,140 | €6,061 | +€17,201 | |
| Profit (loss) for the period | 9904 | -€11,140 | €6,061 | +€17,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,140 | €6,061 | +€17,201 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.