FLAVYCOM: 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.
FLAVYCOM
Largest movements
- Receivables within one year +€28,768
up €28,768 (+36.7%), from €78,441 to €107,208
- Cash -€17,439
down €17,439 (-8.7%), from €201,532 to €184,093
mainly Receivables within one year (-€28,768) and Other debts (-€17,797)
- Reserves +€38,324
up €38,324 (+10.5%), from €363,817 to €402,141
of which Distributable reserves: +€38,324
- Other debts -€17,797
down €17,797 (-4.5%), from €394,850 to €377,053
- Financial income -€44,968
down €44,968 (-57.3%), from €78,418 to €33,449
- Financial charges -€5,165
down €5,165 (-81.0%), from €6,378 to €1,213
- Gross operating margin +€2,113
up €2,113 (+17.7%), from €11,947 to €14,060
- Taxes -€1,813
down €1,813 (-21.3%), from €8,507 to €6,694
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 | €847,635 | €858,939 | +€11,303 | +1.3% |
| Fixed assets | 21/28 | €567,663 | €567,638 | -€25 | 0.0% |
| Tangible fixed assets | 22/27 | €10,143 | €10,118 | -€25 | -0.2% |
| Land and buildings | 22 | €10,143 | €10,118 | -€25 | -0.2% |
| Financial fixed assets | 28 | €557,520 | €557,520 | = | 0.0% |
| Current assets | 29/58 | €279,973 | €291,301 | +€11,328 | +4.0% |
| Amounts receivable within one year | 40/41 | €78,441 | €107,208 | +€28,768 | +36.7% |
| Other amounts receivable | 41 | €78,441 | €107,208 | +€28,768 | +36.7% |
| Cash at bank and in hand | 54/58 | €201,532 | €184,093 | -€17,439 | -8.7% |
| Total equity and liabilities | 10/49 | €847,635 | €858,939 | +€11,303 | +1.3% |
| Equity | 10/15 | €438,817 | €477,141 | +€38,324 | +8.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €363,817 | €402,141 | +€38,324 | +10.5% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €356,317 | €394,641 | +€38,324 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €408,819 | €381,798 | -€27,021 | -6.6% |
| Amounts payable within one year | 42/48 | €402,669 | €380,885 | -€21,784 | -5.4% |
| Taxes, remuneration and social security | 45 | €7,819 | €3,832 | -€3,987 | -51.0% |
| Taxes | 450/3 | €7,819 | €3,832 | -€3,987 | -51.0% |
| Other amounts payable | 47/48 | €394,850 | €377,053 | -€17,797 | -4.5% |
| Accrued charges and deferred income | 492/3 | €6,150 | €913 | -€5,237 | -85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €25 | = | 0.0% |
| Other operating charges | 640/8 | €1,216 | €1,253 | +€37 | +3.1% |
| Gross operating margin | 9900 | €11,947 | €14,060 | +€2,113 | +17.7% |
| Operating profit (loss) | 9901 | €10,706 | €12,782 | +€2,076 | +19.4% |
| Financial income | 75/76B | €78,418 | €33,449 | -€44,968 | -57.3% |
| Recurring financial income | 75 | €78,418 | €33,449 | -€44,968 | -57.3% |
| Financial charges | 65/66B | €6,378 | €1,213 | -€5,165 | -81.0% |
| Recurring financial charges | 65 | €6,378 | €1,213 | -€5,165 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €82,745 | €45,018 | -€37,727 | -45.6% |
| Income taxes | 67/77 | €8,507 | €6,694 | -€1,813 | -21.3% |
| Profit (loss) for the period | 9904 | €74,238 | €38,324 | -€35,914 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €74,238 | €38,324 | -€35,914 | -48.4% |
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 20 October 2026 via checked.be.