FLIMMO: 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.
FLIMMO
Largest movements
- Tangible fixed assets -€24,066
down €24,066 (-5.4%), from €448,149 to €424,083
of which Land and buildings: -€18,493
- Cash +€14,701
up €14,701 (+116.3%), from €12,641 to €27,342
mainly Depreciation (+€24,066) and Net result for the year (+€6,555)
- Debts after one year -€20,993
down €20,993 (-21.3%), from €98,719 to €77,726
- Profit (loss) carried forward +€6,604
up €6,604 (+17.8%), from €37,085 to €43,689
- Write-downs -€22,525
no longer reported in 2025 (was €22,525)
- Gross operating margin +€11,704
up €11,704 (+27.4%), from €42,741 to €54,445
- Financial charges -€830
down €830 (-6.0%), from €13,868 to €13,038
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 | €464,751 | €455,386 | -€9,365 | -2.0% |
| Fixed assets | 21/28 | €448,149 | €424,083 | -€24,066 | -5.4% |
| Tangible fixed assets | 22/27 | €448,149 | €424,083 | -€24,066 | -5.4% |
| Land and buildings | 22 | €399,384 | €380,891 | -€18,493 | -4.6% |
| Plant, machinery and equipment | 23 | €48,765 | €43,192 | -€5,573 | -11.4% |
| Current assets | 29/58 | €16,602 | €31,303 | +€14,701 | +88.5% |
| Amounts receivable within one year | 40/41 | €3,961 | €3,961 | = | 0.0% |
| Trade receivables | 40 | €260 | €260 | = | 0.0% |
| Other amounts receivable | 41 | €3,701 | €3,701 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,641 | €27,342 | +€14,701 | +116.3% |
| Total equity and liabilities | 10/49 | €464,751 | €455,386 | -€9,365 | -2.0% |
| Equity | 10/15 | €45,088 | €51,692 | +€6,604 | +14.6% |
| Contributions | 10/11 | €6,817 | €6,817 | = | 0.0% |
| Reserves | 13 | €1,186 | €1,186 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,186 | €1,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,085 | €43,689 | +€6,604 | +17.8% |
| Amounts payable | 17/49 | €419,663 | €403,694 | -€15,969 | -3.8% |
| Amounts payable after more than one year | 17 | €98,719 | €77,726 | -€20,993 | -21.3% |
| Financial debts | 170/4 | €98,719 | €77,726 | -€20,993 | -21.3% |
| Amounts payable within one year | 42/48 | €320,944 | €325,968 | +€5,024 | +1.6% |
| Financial debts | 43 | €20,248 | €20,993 | +€745 | +3.7% |
| Credit institutions | 430/8 | €20,248 | €20,993 | +€745 | +3.7% |
| Trade debts | 44 | - | €1,728 | +€1,728 | |
| Suppliers | 440/4 | - | €1,728 | +€1,728 | |
| Taxes, remuneration and social security | 45 | €2,849 | €5,400 | +€2,551 | +89.5% |
| Taxes | 450/3 | €2,849 | €5,400 | +€2,551 | +89.5% |
| Other amounts payable | 47/48 | €297,847 | €297,847 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,066 | €24,066 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,525 | - | -€22,525 | |
| Other operating charges | 640/8 | €10,508 | €10,786 | +€278 | +2.6% |
| Gross operating margin | 9900 | €42,741 | €54,445 | +€11,704 | +27.4% |
| Operating profit (loss) | 9901 | -€14,358 | €19,593 | +€33,951 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €13,868 | €13,038 | -€830 | -6.0% |
| Recurring financial charges | 65 | €13,868 | €13,038 | -€830 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,214 | €6,555 | +€34,769 | |
| Profit (loss) for the period | 9904 | -€28,214 | €6,555 | +€34,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,214 | €6,555 | +€34,769 |
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 30 September 2026 via checked.be.