FLINT: 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.
FLINT
Largest movements
- Tangible fixed assets -€61,333
down €61,333 (-3.5%), from €1.8m to €1.7m
of which Land and buildings: -€31,487
- Profit (loss) carried forward +€271,557
no longer reported in 2025 (was -€271,557)
- Reserves -€261,688
down €261,688 (-25.2%), from €1.0m to €777,930
of which Distributable reserves: -€261,688
- Current portion of long-term debt +€52,807
new in 2025: €52,807
- Short-term financial debts -€51,352
no longer reported in 2025 (was €51,352)
- Debts after one year -€44,036
down €44,036 (-16.7%), from €263,467 to €219,431
of which Financial debts: -€52,050
- Gross operating margin +€63,549
up €63,549 (+74.3%), from €85,512 to €149,061
- Financial charges -€14,863
down €14,863 (-25.0%), from €59,448 to €44,585
of which Non-recurring financial charges: -€14,388
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 | €1,796,639 | €1,740,482 | -€56,157 | -3.1% |
| Fixed assets | 21/28 | €1,772,480 | €1,711,147 | -€61,333 | -3.5% |
| Tangible fixed assets | 22/27 | €1,772,480 | €1,711,147 | -€61,333 | -3.5% |
| Land and buildings | 22 | €1,577,321 | €1,545,834 | -€31,487 | -2.0% |
| Plant, machinery and equipment | 23 | €194,164 | €165,312 | -€28,852 | -14.9% |
| Furniture and vehicles | 24 | €995 | - | -€995 | |
| Current assets | 29/58 | €24,159 | €29,335 | +€5,176 | +21.4% |
| Cash at bank and in hand | 54/58 | €24,159 | €22,038 | -€2,121 | -8.8% |
| Deferred charges and accrued income | 490/1 | - | €7,297 | +€7,297 | |
| Total equity and liabilities | 10/49 | €1,796,639 | €1,740,482 | -€56,157 | -3.1% |
| Equity | 10/15 | €830,061 | €839,930 | +€9,869 | +1.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,039,618 | €777,930 | -€261,688 | -25.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,033,418 | €771,730 | -€261,688 | -25.3% |
| Profit (loss) carried forward | 14 | -€271,557 | - | +€271,557 | |
| Provisions and deferred taxes | 16 | €439,000 | €430,537 | -€8,463 | -1.9% |
| Provisions for liabilities and charges | 160/5 | €439,000 | €430,537 | -€8,463 | -1.9% |
| Other liabilities and charges | 164/5 | €439,000 | €430,537 | -€8,463 | -1.9% |
| Amounts payable | 17/49 | €527,578 | €470,015 | -€57,563 | -10.9% |
| Amounts payable after more than one year | 17 | €263,467 | €219,431 | -€44,036 | -16.7% |
| Financial debts | 170/4 | €253,631 | €201,581 | -€52,050 | -20.5% |
| Other amounts payable | 178/9 | €9,836 | €17,850 | +€8,014 | +81.5% |
| Amounts payable within one year | 42/48 | €264,111 | €241,964 | -€22,147 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | - | €52,807 | +€52,807 | |
| Financial debts | 43 | €51,352 | - | -€51,352 | |
| Credit institutions | 430/8 | €51,352 | - | -€51,352 | |
| Trade debts | 44 | €7,991 | €6,008 | -€1,983 | -24.8% |
| Suppliers | 440/4 | €7,991 | €6,008 | -€1,983 | -24.8% |
| Taxes, remuneration and social security | 45 | €94 | €102 | +€8 | +9.0% |
| Taxes | 450/3 | €94 | €102 | +€8 | +9.0% |
| Other amounts payable | 47/48 | €204,674 | €183,046 | -€21,628 | -10.6% |
| Accrued charges and deferred income | 492/3 | - | €8,620 | +€8,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,964 | €61,333 | -€631 | -1.0% |
| Other operating charges | 640/8 | €16,233 | €17,421 | +€1,188 | +7.3% |
| Non-recurring operating charges | 66A | - | €15,778 | +€15,778 | |
| Gross operating margin | 9900 | €85,512 | €149,061 | +€63,549 | +74.3% |
| Operating profit (loss) | 9901 | €7,315 | €54,529 | +€47,214 | +645.4% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €59,448 | €44,585 | -€14,863 | -25.0% |
| Recurring financial charges | 65 | €45,060 | €44,585 | -€475 | -1.1% |
| Non-recurring financial charges | 66B | €14,388 | - | -€14,388 | |
| Profit (loss) for the period before taxes | 9903 | -€52,133 | €9,972 | +€62,105 | |
| Income taxes | 67/77 | €94 | €102 | +€8 | +9.0% |
| Profit (loss) for the period | 9904 | -€52,227 | €9,869 | +€62,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,227 | €9,869 | +€62,096 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.