FLM Company: 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.
FLM Company
Largest movements
- Stocks and contracts -€26,675
down €26,675 (-53.3%), from €50,023 to €23,348
- Cash -€18,666
down €18,666 (-95.8%), from €19,493 to €827
mainly Debts within one year (-€47,059) and Net result for the year (-€10,192)
- Tangible fixed assets -€7,798
no longer reported in 2013 (was €7,798)
- Receivables within one year -€4,112
no longer reported in 2013 (was €4,112)
- Debts within one year -€47,059
down €47,059 (-99.1%), from €47,480 to €421
- Profit (loss) carried forward -€10,192
down €10,192 (-56.5%), from €18,050 to €7,858
- Turnover -€263,047
down €263,047 (-60.6%), from €433,770 to €170,723
- Gross operating margin -€23,284
down €23,284, from €11,141 to -€12,143
- Depreciation -€5,763
no longer reported in 2013 (was €5,763)
From the 2012 result to the 2013 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 2012 and 2013 balance sheets and the 2013 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,990 | €28,739 | -€57,251 | -66.6% |
| Fixed assets | 21/28 | €12,362 | €4,564 | -€7,798 | -63.1% |
| Tangible fixed assets | 22/27 | €7,798 | - | -€7,798 | |
| Financial fixed assets | 28 | €4,564 | €4,564 | = | 0.0% |
| Current assets | 29/58 | €73,628 | €24,175 | -€49,453 | -67.2% |
| Stocks and contracts in progress | 3 | €50,023 | €23,348 | -€26,675 | -53.3% |
| Amounts receivable within one year | 40/41 | €4,112 | - | -€4,112 | |
| Cash at bank and in hand | 54/58 | €19,493 | €827 | -€18,666 | -95.8% |
| Total equity and liabilities | 10/49 | €85,990 | €28,739 | -€57,251 | -66.6% |
| Equity | 10/15 | €38,510 | €28,318 | -€10,192 | -26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,050 | €7,858 | -€10,192 | -56.5% |
| Amounts payable | 17/49 | €47,480 | €421 | -€47,059 | -99.1% |
| Amounts payable within one year | 42/48 | €47,480 | €421 | -€47,059 | -99.1% |
| Trade debts | 44 | €163 | - | -€163 | |
| Turnover | 70 | €433,770 | €170,723 | -€263,047 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,763 | - | -€5,763 | |
| Gross operating margin | 9900 | €11,141 | -€12,143 | -€23,284 | |
| Operating profit (loss) | 9901 | -€511 | -€13,597 | -€13,086 | -2,561% |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Recurring financial charges | 65 | €1,351 | €1,027 | -€324 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,203 | -€10,192 | -€7,989 | -363% |
| Income taxes | 67/77 | €1,964 | - | -€1,964 | |
| Profit (loss) for the period | 9904 | -€4,167 | -€10,192 | -€6,025 | -145% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,167 | -€10,192 | -€6,025 | -145% |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.