FLIM MANAGEMENT: 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.
FLIM MANAGEMENT
Largest movements
- Cash -€40,305
down €40,305 (-86.1%), from €46,832 to €6,527
mainly Contributions, distributions and other (-€38,357) and Net result for the year (-€1,769)
- Tangible fixed assets +€671
up €671 (+281.9%), from €238 to €909
- Reserves -€28,357
down €28,357 (-89.0%), from €31,860 to €3,503
- Contributions -€10,000
down €10,000 (-80.6%), from €12,400 to €2,400
- Profit (loss) carried forward -€1,769
down €1,769 (-53.6%), from €3,303 to €1,534
- Gross operating margin +€1,066
up €1,066 (+48.5%), from -€2,199 to -€1,133
- Other operating charges +€94
up €94 (+41.6%), from €226 to €320
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 | €47,971 | €7,788 | -€40,183 | -83.8% |
| Formation expenses | 20 | €671 | €352 | -€319 | -47.5% |
| Fixed assets | 21/28 | €238 | €909 | +€671 | +281.9% |
| Tangible fixed assets | 22/27 | €238 | €909 | +€671 | +281.9% |
| Furniture and vehicles | 24 | €238 | €909 | +€671 | +281.9% |
| Current assets | 29/58 | €47,062 | €6,527 | -€40,535 | -86.1% |
| Amounts receivable within one year | 40/41 | €48 | - | -€48 | |
| Other amounts receivable | 41 | €48 | - | -€48 | |
| Cash at bank and in hand | 54/58 | €46,832 | €6,527 | -€40,305 | -86.1% |
| Deferred charges and accrued income | 490/1 | €182 | - | -€182 | |
| Total equity and liabilities | 10/49 | €47,971 | €7,788 | -€40,183 | -83.8% |
| Equity | 10/15 | €47,563 | €7,437 | -€40,126 | -84.4% |
| Contributions | 10/11 | €12,400 | €2,400 | -€10,000 | -80.6% |
| Contributions outside capital | 11 | €12,400 | €2,400 | -€10,000 | -80.6% |
| Other | 1109/19 | €12,400 | €2,400 | -€10,000 | -80.6% |
| Reserves | 13 | €31,860 | €3,503 | -€28,357 | -89.0% |
| Distributable reserves | 133 | €31,860 | €3,503 | -€28,357 | -89.0% |
| Profit (loss) carried forward | 14 | €3,303 | €1,534 | -€1,769 | -53.6% |
| Amounts payable | 17/49 | €408 | €351 | -€57 | -14.0% |
| Amounts payable within one year | 42/48 | €21 | €51 | +€30 | +142.9% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Other amounts payable | 47/48 | €21 | €21 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €300 | -€87 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €271 | -€16 | -5.6% |
| Other operating charges | 640/8 | €226 | €320 | +€94 | +41.6% |
| Operating charges capitalised as restructuring costs | 649 | -€959 | - | +€959 | |
| Gross operating margin | 9900 | -€2,199 | -€1,133 | +€1,066 | +48.5% |
| Operating profit (loss) | 9901 | -€1,753 | -€1,724 | +€29 | +1.7% |
| Financial charges | 65/66B | €62 | €45 | -€17 | -27.4% |
| Recurring financial charges | 65 | €62 | €45 | -€17 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,815 | -€1,769 | +€46 | +2.5% |
| Profit (loss) for the period | 9904 | -€1,815 | -€1,769 | +€46 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,815 | -€1,769 | +€46 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.