FLINTS: 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.
FLINTS
Largest movements
- Cash -€5,255
down €5,255 (-17.0%), from €30,870 to €25,615
mainly Contributions, distributions and other (-€22,169) and Debts after one year (-€14,362)
- Receivables within one year -€5,092
down €5,092 (-11.3%), from €45,078 to €39,986
of which Trade receivables: -€2,628
- Tangible fixed assets -€4,592
down €4,592 (-19.7%), from €23,315 to €18,723
of which Furniture and vehicles: -€4,162
- Debts after one year -€14,362
down €14,362 (-57.9%), from €24,784 to €10,422
- Profit (loss) carried forward -€13,708
down €13,708 (-66.9%), from €20,488 to €6,780
- Accrued charges and deferred income +€10,928
new in 2025: €10,928
- Trade debts +€4,369
up €4,369 (+444%), from €984 to €5,353
- Current portion of long-term debt -€3,976
down €3,976 (-21.5%), from €18,502 to €14,526
- Turnover -€264,679
no longer reported in 2025 (was €264,679)
- Purchases and services -€24,351
down €24,351 (-10.6%), from €228,870 to €204,519
- Staff costs -€8,243
down €8,243 (-26.0%), from €31,664 to €23,421
- Taxes +€6,368
new in 2025: €6,368
- Depreciation -€3,323
down €3,323 (-48.1%), from €6,913 to €3,590
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.
Derived cash bridge
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 | €100,663 | €85,330 | -€15,333 | -15.2% |
| Fixed assets | 21/28 | €23,475 | €18,883 | -€4,592 | -19.6% |
| Tangible fixed assets | 22/27 | €23,315 | €18,723 | -€4,592 | -19.7% |
| Land and buildings | 22 | €1,463 | €1,463 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,637 | €2,207 | -€430 | -16.3% |
| Furniture and vehicles | 24 | €12,359 | €8,197 | -€4,162 | -33.7% |
| Leasing and similar rights | 25 | €6,856 | €6,856 | = | 0.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €77,188 | €66,447 | -€10,741 | -13.9% |
| Stocks and contracts in progress | 3 | €1,240 | €846 | -€394 | -31.8% |
| Stocks | 30/36 | €1,240 | €846 | -€394 | -31.8% |
| Amounts receivable within one year | 40/41 | €45,078 | €39,986 | -€5,092 | -11.3% |
| Trade receivables | 40 | €2,628 | - | -€2,628 | |
| Other amounts receivable | 41 | €42,450 | €39,986 | -€2,464 | -5.8% |
| Cash at bank and in hand | 54/58 | €30,870 | €25,615 | -€5,255 | -17.0% |
| Total equity and liabilities | 10/49 | €100,663 | €85,330 | -€15,333 | -15.2% |
| Equity | 10/15 | €56,392 | €42,684 | -€13,708 | -24.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,312 | €17,312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,910 | €1,910 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,910 | €1,910 | = | 0.0% |
| Distributable reserves | 133 | €15,402 | €15,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,488 | €6,780 | -€13,708 | -66.9% |
| Amounts payable | 17/49 | €44,271 | €42,646 | -€1,625 | -3.7% |
| Amounts payable after more than one year | 17 | €24,784 | €10,422 | -€14,362 | -57.9% |
| Financial debts | 170/4 | €24,784 | €10,422 | -€14,362 | -57.9% |
| Amounts payable within one year | 42/48 | €19,487 | €21,296 | +€1,809 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €18,502 | €14,526 | -€3,976 | -21.5% |
| Trade debts | 44 | €984 | €5,353 | +€4,369 | +444% |
| Suppliers | 440/4 | €984 | €5,353 | +€4,369 | +444% |
| Taxes, remuneration and social security | 45 | €1 | €1,417 | +€1,416 | +141,600% |
| Remuneration and social security | 454/9 | €1 | €1,417 | +€1,416 | +141,600% |
| Accrued charges and deferred income | 492/3 | - | €10,928 | +€10,928 | |
| Turnover | 70 | €264,679 | - | -€264,679 | |
| Non-recurring operating income | 76A | €14,042 | - | -€14,042 | |
| Goods, raw materials, services and sundry goods | 60/61 | €228,870 | €204,519 | -€24,351 | -10.6% |
| Remuneration, social security and pensions | 62 | €31,664 | €23,421 | -€8,243 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,913 | €3,590 | -€3,323 | -48.1% |
| Other operating charges | 640/8 | €4,474 | €4,992 | +€518 | +11.6% |
| Gross operating margin | 9900 | €49,851 | €48,988 | -€863 | -1.7% |
| Operating profit (loss) | 9901 | €6,800 | €16,985 | +€10,185 | +150% |
| Financial income | 75/76B | €1,063 | €2,098 | +€1,035 | +97.4% |
| Recurring financial income | 75 | €1,063 | €2,098 | +€1,035 | +97.4% |
| Financial charges | 65/66B | €2,682 | €4,254 | +€1,572 | +58.6% |
| Recurring financial charges | 65 | €2,682 | €4,254 | +€1,572 | +58.6% |
| Profit (loss) for the period before taxes | 9903 | €5,181 | €14,829 | +€9,648 | +186% |
| Income taxes | 67/77 | - | €6,368 | +€6,368 | |
| Profit (loss) for the period | 9904 | €5,181 | €8,461 | +€3,280 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,181 | €8,461 | +€3,280 | +63.3% |
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 1 November 2026 via checked.be.