FLOMA: 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.
FLOMA
Largest movements
- Cash -€35,064
down €35,064 (-94.0%), from €37,284 to €2,220
mainly Current investments (-€21,050) and Receivables within one year (-€10,847)
- Current investments +€21,050
up €21,050 (+4.8%), from €438,220 to €459,270
- Receivables within one year +€10,847
up €10,847 (+34.6%), from €31,346 to €42,193
of which Trade receivables: +€6,990
- Tax, wage and social debts -€7,998
down €7,998 (-68.5%), from €11,683 to €3,685
- Accrued charges and deferred income -€7,268
no longer reported in 2025 (was €7,268)
- Profit (loss) carried forward +€6,641
up €6,641, from -€6,208 to €433
- Gross operating margin -€10,824
down €10,824, from €4,051 to -€6,773
- Taxes -€3,310
down €3,310 (-89.2%), from €3,710 to €400
- Financial income +€3,216
up €3,216 (+17.6%), from €18,295 to €21,511
- Other operating charges -€355
down €355 (-23.2%), from €1,529 to €1,174
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 | €509,664 | €504,115 | -€5,548 | -1.1% |
| Fixed assets | 21/28 | €2,813 | €432 | -€2,381 | -84.6% |
| Tangible fixed assets | 22/27 | €2,813 | €432 | -€2,381 | -84.6% |
| Plant, machinery and equipment | 23 | €604 | €170 | -€434 | -71.9% |
| Furniture and vehicles | 24 | €2,209 | €263 | -€1,947 | -88.1% |
| Current assets | 29/58 | €506,850 | €503,683 | -€3,167 | -0.6% |
| Amounts receivable within one year | 40/41 | €31,346 | €42,193 | +€10,847 | +34.6% |
| Trade receivables | 40 | €24,684 | €31,674 | +€6,990 | +28.3% |
| Other amounts receivable | 41 | €6,662 | €10,519 | +€3,857 | +57.9% |
| Current investments | 50/53 | €438,220 | €459,270 | +€21,050 | +4.8% |
| Cash at bank and in hand | 54/58 | €37,284 | €2,220 | -€35,064 | -94.0% |
| Total equity and liabilities | 10/49 | €509,664 | €504,115 | -€5,548 | -1.1% |
| Equity | 10/15 | €489,134 | €499,775 | +€10,641 | +2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €482,942 | €486,942 | +€4,000 | +0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €481,082 | €485,082 | +€4,000 | +0.8% |
| Profit (loss) carried forward | 14 | -€6,208 | €433 | +€6,641 | |
| Amounts payable | 17/49 | €20,530 | €4,340 | -€16,189 | -78.9% |
| Amounts payable within one year | 42/48 | €13,262 | €4,340 | -€8,921 | -67.3% |
| Trade debts | 44 | €1,578 | €655 | -€923 | -58.5% |
| Suppliers | 440/4 | €1,578 | €655 | -€923 | -58.5% |
| Taxes, remuneration and social security | 45 | €11,683 | €3,685 | -€7,998 | -68.5% |
| Taxes | 450/3 | €11,683 | €3,685 | -€7,998 | -68.5% |
| Accrued charges and deferred income | 492/3 | €7,268 | - | -€7,268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,388 | €2,381 | -€7 | -0.3% |
| Other operating charges | 640/8 | €1,529 | €1,174 | -€355 | -23.2% |
| Gross operating margin | 9900 | €4,051 | -€6,773 | -€10,824 | |
| Operating profit (loss) | 9901 | €135 | -€10,328 | -€10,463 | |
| Financial income | 75/76B | €18,295 | €21,511 | +€3,216 | +17.6% |
| Recurring financial income | 75 | €18,295 | €21,511 | +€3,216 | +17.6% |
| Financial charges | 65/66B | €96 | €143 | +€46 | +48.2% |
| Recurring financial charges | 65 | €96 | €143 | +€46 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €18,334 | €11,041 | -€7,293 | -39.8% |
| Income taxes | 67/77 | €3,710 | €400 | -€3,310 | -89.2% |
| Profit (loss) for the period | 9904 | €14,623 | €10,641 | -€3,982 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,623 | €10,641 | -€3,982 | -27.2% |
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 27 October 2026 via checked.be.