FlemingA: 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.
FlemingA
Largest movements
- Cash +€17,596
up €17,596 (+20.4%), from €86,318 to €103,913
mainly Net result for the year (+€15,185) and Tax, wage and social debts (+€5,019)
- Receivables within one year +€2,481
up €2,481 (+59.3%), from €4,184 to €6,665
- Reserves +€15,000
new in 2025: €15,000
- Tax, wage and social debts +€5,019
up €5,019 (+25.0%), from €20,091 to €25,110
- Gross operating margin -€64,977
down €64,977 (-74.6%), from €87,120 to €22,143
- Taxes -€11,474
down €11,474 (-65.9%), from €17,415 to €5,941
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 | €90,502 | €110,579 | +€20,077 | +22.2% |
| Current assets | 29/58 | €90,502 | €110,579 | +€20,077 | +22.2% |
| Amounts receivable within one year | 40/41 | €4,184 | €6,665 | +€2,481 | +59.3% |
| Trade receivables | 40 | €4,184 | €6,665 | +€2,481 | +59.3% |
| Cash at bank and in hand | 54/58 | €86,318 | €103,913 | +€17,596 | +20.4% |
| Total equity and liabilities | 10/49 | €90,502 | €110,579 | +€20,077 | +22.2% |
| Equity | 10/15 | €68,965 | €84,150 | +€15,185 | +22.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €67,965 | €68,150 | +€185 | +0.3% |
| Amounts payable | 17/49 | €21,537 | €26,429 | +€4,892 | +22.7% |
| Amounts payable within one year | 42/48 | €20,280 | €26,072 | +€5,792 | +28.6% |
| Trade debts | 44 | €97 | €870 | +€774 | +799% |
| Suppliers | 440/4 | €97 | €870 | +€774 | +799% |
| Taxes, remuneration and social security | 45 | €20,091 | €25,110 | +€5,019 | +25.0% |
| Taxes | 450/3 | €20,091 | €25,110 | +€5,019 | +25.0% |
| Other amounts payable | 47/48 | €93 | €93 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,257 | €356 | -€901 | -71.7% |
| Other operating charges | 640/8 | €35 | €146 | +€111 | +317% |
| Gross operating margin | 9900 | €87,120 | €22,143 | -€64,977 | -74.6% |
| Operating profit (loss) | 9901 | €87,085 | €21,997 | -€65,088 | -74.7% |
| Financial income | 75/76B | €67 | €476 | +€409 | +607% |
| Recurring financial income | 75 | €67 | €476 | +€409 | +607% |
| Financial charges | 65/66B | €1,772 | €1,347 | -€425 | -24.0% |
| Recurring financial charges | 65 | €1,772 | €1,347 | -€425 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €85,380 | €21,126 | -€64,254 | -75.3% |
| Income taxes | 67/77 | €17,415 | €5,941 | -€11,474 | -65.9% |
| Profit (loss) for the period | 9904 | €67,965 | €15,185 | -€52,781 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,965 | €15,185 | -€52,781 | -77.7% |
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 13 October 2026 via checked.be.