Flenoma: 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.
Flenoma
Largest movements
- Cash +€215,614
up €215,614 (+449%), from €48,047 to €263,662
mainly Current investments (+€200,000) and Net result for the year (+€29,566)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Tangible fixed assets -€9,580
down €9,580 (-75.8%), from €12,640 to €3,060
of which Furniture and vehicles: -€9,432
- Reserves +€29,566
up €29,566 (+12.7%), from €232,759 to €262,325
- Tax, wage and social debts -€22,902
down €22,902 (-50.1%), from €45,751 to €22,849
- Gross operating margin -€16,360
down €16,360 (-28.1%), from €58,226 to €41,866
- Depreciation -€6,330
down €6,330 (-85.4%), from €7,413 to €1,083
- Taxes -€2,192
down €2,192 (-12.9%), from €16,971 to €14,779
- Financial income -€780
down €780 (-13.4%), from €5,821 to €5,041
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 | €279,223 | €285,849 | +€6,626 | +2.4% |
| Fixed assets | 21/28 | €12,640 | €3,060 | -€9,580 | -75.8% |
| Tangible fixed assets | 22/27 | €12,640 | €3,060 | -€9,580 | -75.8% |
| Plant, machinery and equipment | 23 | €586 | €438 | -€148 | -25.2% |
| Furniture and vehicles | 24 | €12,054 | €2,622 | -€9,432 | -78.2% |
| Current assets | 29/58 | €266,583 | €282,789 | +€16,206 | +6.1% |
| Amounts receivable within one year | 40/41 | €16,216 | €18,853 | +€2,637 | +16.3% |
| Trade receivables | 40 | €7,019 | €4,365 | -€2,654 | -37.8% |
| Other amounts receivable | 41 | €9,197 | €14,487 | +€5,291 | +57.5% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €48,047 | €263,662 | +€215,614 | +449% |
| Deferred charges and accrued income | 490/1 | €2,320 | €275 | -€2,045 | -88.1% |
| Total equity and liabilities | 10/49 | €279,223 | €285,849 | +€6,626 | +2.4% |
| Equity | 10/15 | €232,859 | €262,425 | +€29,566 | +12.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €232,759 | €262,325 | +€29,566 | +12.7% |
| Distributable reserves | 133 | €232,759 | €262,325 | +€29,566 | +12.7% |
| Amounts payable | 17/49 | €46,364 | €23,424 | -€22,940 | -49.5% |
| Amounts payable within one year | 42/48 | €46,364 | €23,424 | -€22,940 | -49.5% |
| Trade debts | 44 | €613 | €576 | -€38 | -6.1% |
| Suppliers | 440/4 | €613 | €576 | -€38 | -6.1% |
| Taxes, remuneration and social security | 45 | €45,751 | €22,849 | -€22,902 | -50.1% |
| Taxes | 450/3 | €45,751 | €22,849 | -€22,902 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,413 | €1,083 | -€6,330 | -85.4% |
| Other operating charges | 640/8 | €908 | €1,434 | +€526 | +57.9% |
| Gross operating margin | 9900 | €58,226 | €41,866 | -€16,360 | -28.1% |
| Operating profit (loss) | 9901 | €49,905 | €39,349 | -€10,557 | -21.2% |
| Financial income | 75/76B | €5,821 | €5,041 | -€780 | -13.4% |
| Recurring financial income | 75 | €5,821 | €5,041 | -€780 | -13.4% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €55,683 | €44,345 | -€11,338 | -20.4% |
| Income taxes | 67/77 | €16,971 | €14,779 | -€2,192 | -12.9% |
| Profit (loss) for the period | 9904 | €38,712 | €29,566 | -€9,146 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,712 | €29,566 | -€9,146 | -23.6% |
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 19 October 2026 via checked.be.