FLIMAR: 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.
FLIMAR
Largest movements
- Receivables within one year -€31,330
down €31,330 (-48.6%), from €64,506 to €33,176
of which Trade receivables: -€16,734
- Other debts -€43,226
down €43,226 (-16.0%), from €269,943 to €226,717
- Profit (loss) carried forward +€21,170
up €21,170 (+8.5%), from -€249,031 to -€227,861
- Trade debts -€8,026
no longer reported in 2025 (was €8,026)
- Tax, wage and social debts -€3,983
down €3,983 (-28.3%), from €14,066 to €10,083
of which Taxes: -€2,980
- Current portion of long-term debt +€3,000
new in 2025: €3,000
- Gross operating margin -€28,716
down €28,716 (-30.1%), from €95,429 to €66,713
- Taxes -€19,825
down €19,825 (-73.7%), from €26,881 to €7,057
- Financial charges -€12,245
down €12,245 (-54.8%), from €22,336 to €10,091
- Provisions +€11,450
no longer reported in 2025 (was -€11,450)
- Staff costs -€4,222
down €4,222 (-13.4%), from €31,456 to €27,234
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 | €74,238 | €43,173 | -€31,065 | -41.8% |
| Fixed assets | 21/28 | €1,862 | €1,349 | -€513 | -27.5% |
| Tangible fixed assets | 22/27 | €1,862 | €1,349 | -€513 | -27.5% |
| Plant, machinery and equipment | 23 | €1,862 | €1,349 | -€513 | -27.5% |
| Current assets | 29/58 | €72,376 | €41,824 | -€30,553 | -42.2% |
| Stocks and contracts in progress | 3 | €1,185 | €1,435 | +€250 | +21.1% |
| Stocks | 30/36 | €1,185 | €1,435 | +€250 | +21.1% |
| Amounts receivable within one year | 40/41 | €64,506 | €33,176 | -€31,330 | -48.6% |
| Trade receivables | 40 | €44,966 | €28,232 | -€16,734 | -37.2% |
| Other amounts receivable | 41 | €19,540 | €4,943 | -€14,597 | -74.7% |
| Cash at bank and in hand | 54/58 | €6,685 | €7,213 | +€528 | +7.9% |
| Total equity and liabilities | 10/49 | €74,238 | €43,173 | -€31,065 | -41.8% |
| Equity | 10/15 | -€217,796 | -€196,626 | +€21,170 | +9.7% |
| Contributions | 10/11 | €31,235 | €31,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249,031 | -€227,861 | +€21,170 | +8.5% |
| Amounts payable | 17/49 | €292,034 | €239,799 | -€52,235 | -17.9% |
| Amounts payable within one year | 42/48 | €292,034 | €239,799 | -€52,235 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,000 | +€3,000 | |
| Trade debts | 44 | €8,026 | - | -€8,026 | |
| Suppliers | 440/4 | €8,026 | - | -€8,026 | |
| Taxes, remuneration and social security | 45 | €14,066 | €10,083 | -€3,983 | -28.3% |
| Taxes | 450/3 | €7,533 | €4,553 | -€2,980 | -39.6% |
| Remuneration and social security | 454/9 | €6,533 | €5,529 | -€1,004 | -15.4% |
| Other amounts payable | 47/48 | €269,943 | €226,717 | -€43,226 | -16.0% |
| Remuneration, social security and pensions | 62 | €31,456 | €27,234 | -€4,222 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,112 | €1,163 | +€51 | +4.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,450 | - | +€11,450 | |
| Gross operating margin | 9900 | €95,429 | €66,713 | -€28,716 | -30.1% |
| Operating profit (loss) | 9901 | €74,311 | €38,316 | -€35,995 | -48.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +350.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +350.0% |
| Financial charges | 65/66B | €22,336 | €10,091 | -€12,245 | -54.8% |
| Recurring financial charges | 65 | €22,336 | €10,091 | -€12,245 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €51,975 | €28,226 | -€23,749 | -45.7% |
| Income taxes | 67/77 | €26,881 | €7,057 | -€19,825 | -73.7% |
| Profit (loss) for the period | 9904 | €25,094 | €21,170 | -€3,925 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,094 | €21,170 | -€3,925 | -15.6% |
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 12 October 2026 via checked.be.