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 +€12,025
up €12,025 (+34.2%), from €35,125 to €47,150
mainly Net result for the year (+€9,307) and Tax, wage and social debts (+€4,227)
- Receivables within one year +€2,814
up €2,814 (+39.0%), from €7,211 to €10,025
- Tangible fixed assets -€1,453
down €1,453 (-14.3%), from €10,194 to €8,741
of which Land and buildings: -€968
- Reserves +€9,000
up €9,000 (+82.9%), from €10,860 to €19,860
- Tax, wage and social debts +€4,227
up €4,227 (+61.5%), from €6,876 to €11,103
of which Remuneration and social security: +€2,378
- Gross operating margin -€498
down €498 (-2.8%), from €17,873 to €17,374
- Other operating charges +€364
up €364 (+40.3%), from €902 to €1,266
- Taxes -€359
down €359 (-7.8%), from €4,613 to €4,254
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 | €54,151 | €67,389 | +€13,238 | +24.4% |
| Fixed assets | 21/28 | €10,194 | €8,741 | -€1,453 | -14.3% |
| Tangible fixed assets | 22/27 | €10,194 | €8,741 | -€1,453 | -14.3% |
| Land and buildings | 22 | €7,193 | €6,224 | -€968 | -13.5% |
| Furniture and vehicles | 24 | €3,001 | €2,516 | -€485 | -16.2% |
| Current assets | 29/58 | €43,957 | €58,648 | +€14,691 | +33.4% |
| Amounts receivable within one year | 40/41 | €7,211 | €10,025 | +€2,814 | +39.0% |
| Trade receivables | 40 | €7,211 | €10,025 | +€2,814 | +39.0% |
| Cash at bank and in hand | 54/58 | €35,125 | €47,150 | +€12,025 | +34.2% |
| Deferred charges and accrued income | 490/1 | €1,621 | €1,473 | -€148 | -9.2% |
| Total equity and liabilities | 10/49 | €54,151 | €67,389 | +€13,238 | +24.4% |
| Equity | 10/15 | €44,507 | €53,814 | +€9,307 | +20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,860 | €19,860 | +€9,000 | +82.9% |
| Distributable reserves | 133 | €10,860 | €19,860 | +€9,000 | +82.9% |
| Profit (loss) carried forward | 14 | €15,047 | €15,354 | +€307 | +2.0% |
| Amounts payable | 17/49 | €9,644 | €13,575 | +€3,931 | +40.8% |
| Amounts payable within one year | 42/48 | €9,644 | €13,575 | +€3,931 | +40.8% |
| Trade debts | 44 | €532 | €236 | -€296 | -55.6% |
| Suppliers | 440/4 | €532 | €236 | -€296 | -55.6% |
| Taxes, remuneration and social security | 45 | €6,876 | €11,103 | +€4,227 | +61.5% |
| Taxes | 450/3 | €3,710 | €5,559 | +€1,849 | +49.8% |
| Remuneration and social security | 454/9 | €3,166 | €5,544 | +€2,378 | +75.1% |
| Other amounts payable | 47/48 | €2,236 | €2,236 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,293 | €2,339 | +€46 | +2.0% |
| Other operating charges | 640/8 | €902 | €1,266 | +€364 | +40.3% |
| Gross operating margin | 9900 | €17,873 | €17,374 | -€498 | -2.8% |
| Operating profit (loss) | 9901 | €14,677 | €13,769 | -€908 | -6.2% |
| Financial income | 75/76B | €1 | €1 | +€0 | +50.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +50.0% |
| Financial charges | 65/66B | €54 | €209 | +€155 | +288% |
| Recurring financial charges | 65 | €54 | €209 | +€155 | +288% |
| Profit (loss) for the period before taxes | 9903 | €14,624 | €13,561 | -€1,063 | -7.3% |
| Income taxes | 67/77 | €4,613 | €4,254 | -€359 | -7.8% |
| Profit (loss) for the period | 9904 | €10,011 | €9,307 | -€704 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,011 | €9,307 | -€704 | -7.0% |
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 15 October 2026 via checked.be.