FLIPPER MAASMECHELEN: 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.
FLIPPER MAASMECHELEN
Largest movements
- Tangible fixed assets -€21,325
down €21,325 (-6.7%), from €316,534 to €295,209
- Debts after one year -€33,862
down €33,862 (-17.6%), from €192,814 to €158,952
- Other debts +€9,063
up €9,063 (+22.4%), from €40,538 to €49,601
- Reserves +€4,700
up €4,700 (+253%), from €1,860 to €6,560
- Gross operating margin +€6,031
up €6,031 (+19.9%), from €30,295 to €36,326
- Taxes +€2,059
up €2,059 (+593%), from €347 to €2,407
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,534 | €295,209 | -€21,325 | -6.7% |
| Fixed assets | 21/28 | €316,534 | €295,209 | -€21,325 | -6.7% |
| Tangible fixed assets | 22/27 | €316,534 | €295,209 | -€21,325 | -6.7% |
| Land and buildings | 22 | €316,534 | €295,209 | -€21,325 | -6.7% |
| Total equity and liabilities | 10/49 | €316,534 | €295,209 | -€21,325 | -6.7% |
| Equity | 10/15 | €44,904 | €49,604 | +€4,700 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,560 | +€4,700 | +253% |
| Distributable reserves | 133 | €1,860 | €6,560 | +€4,700 | +253% |
| Profit (loss) carried forward | 14 | €24,444 | €24,444 | = | 0.0% |
| Amounts payable | 17/49 | €271,630 | €245,605 | -€26,025 | -9.6% |
| Amounts payable after more than one year | 17 | €192,814 | €158,952 | -€33,862 | -17.6% |
| Financial debts | 170/4 | €192,814 | €158,952 | -€33,862 | -17.6% |
| Amounts payable within one year | 42/48 | €78,230 | €86,191 | +€7,962 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €37,281 | €34,184 | -€3,097 | -8.3% |
| Trade debts | 44 | €64 | - | -€64 | |
| Suppliers | 440/4 | €64 | - | -€64 | |
| Taxes, remuneration and social security | 45 | €347 | €2,407 | +€2,059 | +593% |
| Taxes | 450/3 | €347 | €2,407 | +€2,059 | +593% |
| Other amounts payable | 47/48 | €40,538 | €49,601 | +€9,063 | +22.4% |
| Accrued charges and deferred income | 492/3 | €586 | €462 | -€124 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,325 | €21,325 | = | 0.0% |
| Other operating charges | 640/8 | €2,719 | €2,821 | +€101 | +3.7% |
| Gross operating margin | 9900 | €30,295 | €36,326 | +€6,031 | +19.9% |
| Operating profit (loss) | 9901 | €6,251 | €12,181 | +€5,930 | +94.9% |
| Financial charges | 65/66B | €4,949 | €5,074 | +€125 | +2.5% |
| Recurring financial charges | 65 | €4,924 | €5,074 | +€150 | +3.0% |
| Non-recurring financial charges | 66B | €25 | - | -€25 | |
| Profit (loss) for the period before taxes | 9903 | €1,302 | €7,107 | +€5,805 | +446% |
| Income taxes | 67/77 | €347 | €2,407 | +€2,059 | +593% |
| Profit (loss) for the period | 9904 | €954 | €4,700 | +€3,746 | +393% |
| Profit (loss) for the period to be appropriated | 9905 | €954 | €4,700 | +€3,746 | +393% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.