FLIMCO: what changed
Two fiscal 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.
FLIMCO
Largest movements
- Tangible fixed assets -€7,746
down €7,746 (-99.0%), from €7,821 to €75
of which Furniture and vehicles: -€7,500
- Receivables within one year -€4,128
down €4,128 (-69.2%), from €5,967 to €1,839
- Cash +€2,899
up €2,899 (+12.9%), from €22,490 to €25,389
mainly Other debts (+€10,364) and Depreciation (+€7,746)
- Reserves -€10,909
down €10,909 (-70.8%), from €15,407 to €4,498
- Other debts +€10,364
new in 2025: €10,364
- Current portion of long-term debt -€5,311
no longer reported in 2025 (was €5,311)
- Profit (loss) carried forward -€2,941
down €2,941, from €283 to -€2,658
- Tax, wage and social debts -€808
down €808 (-29.1%), from €2,777 to €1,969
- Gross operating margin -€5,096
down €5,096 (-46.1%), from €11,055 to €5,958
- Taxes -€841
down €841 (-84.2%), from €998 to €157
- Other operating charges +€771
new in 2025: €771
- Depreciation -€111
down €111 (-1.4%), from €7,857 to €7,746
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 | €36,278 | €27,303 | -€8,975 | -24.7% |
| Fixed assets | 21/28 | €7,821 | €75 | -€7,746 | -99.0% |
| Tangible fixed assets | 22/27 | €7,821 | €75 | -€7,746 | -99.0% |
| Plant, machinery and equipment | 23 | €292 | €45 | -€246 | -84.4% |
| Furniture and vehicles | 24 | €7,529 | €29 | -€7,500 | -99.6% |
| Current assets | 29/58 | €28,457 | €27,229 | -€1,229 | -4.3% |
| Amounts receivable within one year | 40/41 | €5,967 | €1,839 | -€4,128 | -69.2% |
| Trade receivables | 40 | €5,967 | €1,839 | -€4,128 | -69.2% |
| Cash at bank and in hand | 54/58 | €22,490 | €25,389 | +€2,899 | +12.9% |
| Total equity and liabilities | 10/49 | €36,278 | €27,303 | -€8,975 | -24.7% |
| Equity | 10/15 | €28,190 | €14,340 | -€13,850 | -49.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €15,407 | €4,498 | -€10,909 | -70.8% |
| Non-distributable reserves | 130/1 | €15,407 | €4,498 | -€10,909 | -70.8% |
| Reserves not available under the articles | 1311 | €43 | €43 | = | 0.0% |
| Other | 1319 | €15,364 | €4,455 | -€10,909 | -71.0% |
| Profit (loss) carried forward | 14 | €283 | -€2,658 | -€2,941 | |
| Amounts payable | 17/49 | €8,088 | €12,963 | +€4,875 | +60.3% |
| Amounts payable within one year | 42/48 | €8,088 | €12,963 | +€4,875 | +60.3% |
| Current portion of amounts payable after more than one year | 42 | €5,311 | - | -€5,311 | |
| Trade debts | 44 | - | €630 | +€630 | |
| Suppliers | 440/4 | - | €630 | +€630 | |
| Taxes, remuneration and social security | 45 | €2,777 | €1,969 | -€808 | -29.1% |
| Taxes | 450/3 | €2,777 | €1,969 | -€808 | -29.1% |
| Other amounts payable | 47/48 | - | €10,364 | +€10,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,857 | €7,746 | -€111 | -1.4% |
| Other operating charges | 640/8 | - | €771 | +€771 | |
| Gross operating margin | 9900 | €11,055 | €5,958 | -€5,096 | -46.1% |
| Operating profit (loss) | 9901 | €3,197 | -€2,559 | -€5,756 | |
| Financial charges | 65/66B | €301 | €225 | -€76 | -25.2% |
| Recurring financial charges | 65 | €301 | €225 | -€76 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €2,897 | -€2,784 | -€5,680 | |
| Income taxes | 67/77 | €998 | €157 | -€841 | -84.2% |
| Profit (loss) for the period | 9904 | €1,898 | -€2,941 | -€4,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,898 | -€2,941 | -€4,839 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.