FLIP BAMELIS: 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.
FLIP BAMELIS
Largest movements
- Cash +€17,170
up €17,170 (+17.8%), from €96,310 to €113,480
mainly Receivables after one year (+€16,128) and Receivables within one year (+€12,492)
- Receivables after one year -€16,128
down €16,128 (-80.0%), from €20,160 to €4,032
- Receivables within one year -€12,492
down €12,492 (-8.5%), from €147,643 to €135,151
of which Trade receivables: -€12,492
- Tax, wage and social debts -€10,646
down €10,646 (-38.3%), from €27,776 to €17,129
of which Taxes: -€8,646
- Financial income -€164,586
no longer reported in 2025 (was €164,586)
- Taxes -€14,338
no longer reported in 2025 (was €14,338)
- Gross operating margin +€4,363
up €4,363 (+84.0%), from -€5,192 to -€828
- Other operating charges -€67
down €67 (-7.9%), from €841 to €774
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 | €348,113 | €336,663 | -€11,450 | -3.3% |
| Fixed assets | 21/28 | €84,000 | €84,000 | = | 0.0% |
| Financial fixed assets | 28 | €84,000 | €84,000 | = | 0.0% |
| Current assets | 29/58 | €264,113 | €252,663 | -€11,450 | -4.3% |
| Amounts receivable after more than one year | 29 | €20,160 | €4,032 | -€16,128 | -80.0% |
| Other amounts receivable | 291 | €20,160 | €4,032 | -€16,128 | -80.0% |
| Amounts receivable within one year | 40/41 | €147,643 | €135,151 | -€12,492 | -8.5% |
| Trade receivables | 40 | €16,929 | €4,437 | -€12,492 | -73.8% |
| Other amounts receivable | 41 | €130,714 | €130,714 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,310 | €113,480 | +€17,170 | +17.8% |
| Total equity and liabilities | 10/49 | €348,113 | €336,663 | -€11,450 | -3.3% |
| Equity | 10/15 | €317,447 | €315,804 | -€1,643 | -0.5% |
| Contributions | 10/11 | €151,200 | €151,200 | = | 0.0% |
| Reserves | 13 | €166,247 | €166,247 | = | 0.0% |
| Distributable reserves | 133 | €166,247 | €166,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,643 | -€1,643 | |
| Amounts payable | 17/49 | €30,666 | €20,859 | -€9,807 | -32.0% |
| Amounts payable within one year | 42/48 | €30,666 | €20,859 | -€9,807 | -32.0% |
| Trade debts | 44 | €800 | €2,414 | +€1,614 | +202% |
| Suppliers | 440/4 | €800 | €2,414 | +€1,614 | +202% |
| Taxes, remuneration and social security | 45 | €27,776 | €17,129 | -€10,646 | -38.3% |
| Taxes | 450/3 | €25,776 | €17,129 | -€8,646 | -33.5% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €2,091 | €1,316 | -€775 | -37.1% |
| Other operating charges | 640/8 | €841 | €774 | -€67 | -7.9% |
| Gross operating margin | 9900 | -€5,192 | -€828 | +€4,363 | +84.0% |
| Operating profit (loss) | 9901 | -€6,033 | -€1,603 | +€4,430 | +73.4% |
| Financial income | 75/76B | €164,586 | - | -€164,586 | |
| Recurring financial income | 75 | €164,586 | - | -€164,586 | |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | €158,554 | -€1,643 | -€160,197 | |
| Income taxes | 67/77 | €14,338 | - | -€14,338 | |
| Profit (loss) for the period | 9904 | €144,215 | -€1,643 | -€145,858 | |
| Profit (loss) for the period to be appropriated | 9905 | €144,215 | -€1,643 | -€145,858 |
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 24 October 2026 via checked.be.