FLOMAR: what changed
Two fiscal 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.
FLOMAR
Largest movements
- Cash +€437,012
up €437,012 (+296.8%), from €147,263 to €584,275
mainly Other debts (+€305,165) and Net result for the year (+€249,219)
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Tangible fixed assets +€100,526
up €100,526 (+9.8%), from €1.0m to €1.1m
of which Land and buildings: +€81,251
- Receivables within one year -€22,587
down €22,587 (-12.5%), from €180,898 to €158,310
of which Other amounts receivable: -€15,492
- Stocks and contracts -€21,298
down €21,298 (-16.2%), from €131,532 to €110,235
- Other debts +€305,165
up €305,165 (+103.5%), from €294,886 to €600,051
- Debts after one year +€111,656
up €111,656 (+16.8%), from €663,485 to €775,141
- Reserves -€100,781
down €100,781 (-18.7%), from €537,883 to €437,103
- Tax, wage and social debts -€33,617
down €33,617 (-35.0%), from €96,061 to €62,444
of which Taxes: -€46,535
- Current portion of long-term debt +€21,171
up €21,171 (+40.7%), from €52,030 to €73,202
- Gross operating margin +€36,161
up €36,161 (+4.5%), from €810,873 to €847,034
- Staff costs +€20,635
up €20,635 (+5.8%), from €357,301 to €377,935
- Depreciation -€15,872
down €15,872 (-16.3%), from €97,195 to €81,323
- Taxes +€9,400
up €9,400 (+13.9%), from €67,643 to €77,043
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.
Cash bridge derived
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 | €1,726,321 | €2,027,335 | +€301,014 | +17.4% |
| Fixed assets | 21/28 | €1,064,083 | €1,159,609 | +€95,526 | +9.0% |
| Intangible fixed assets | 21 | €39,986 | €34,986 | -€5,000 | -12.5% |
| Tangible fixed assets | 22/27 | €1,024,097 | €1,124,622 | +€100,526 | +9.8% |
| Land and buildings | 22 | €919,915 | €1,001,165 | +€81,251 | +8.8% |
| Plant, machinery and equipment | 23 | €14,760 | €14,818 | +€58 | +0.4% |
| Furniture and vehicles | 24 | €89,422 | €108,639 | +€19,217 | +21.5% |
| Current assets | 29/58 | €662,237 | €867,726 | +€205,488 | +31.0% |
| Stocks and contracts in progress | 3 | €131,532 | €110,235 | -€21,298 | -16.2% |
| Stocks | 30/36 | €131,532 | €110,235 | -€21,298 | -16.2% |
| Amounts receivable within one year | 40/41 | €180,898 | €158,310 | -€22,587 | -12.5% |
| Trade receivables | 40 | €153,317 | €146,221 | -€7,095 | -4.6% |
| Other amounts receivable | 41 | €27,581 | €12,089 | -€15,492 | -56.2% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €147,263 | €584,275 | +€437,012 | +296.8% |
| Deferred charges and accrued income | 490/1 | €2,544 | €14,906 | +€12,362 | +485.8% |
| Total equity and liabilities | 10/49 | €1,726,321 | €2,027,335 | +€301,014 | +17.4% |
| Equity | 10/15 | €547,883 | €447,103 | -€100,781 | -18.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €537,883 | €437,103 | -€100,781 | -18.7% |
| Distributable reserves | 133 | €537,883 | €437,103 | -€100,781 | -18.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,178,437 | €1,580,232 | +€401,795 | +34.1% |
| Amounts payable after more than one year | 17 | €663,485 | €775,141 | +€111,656 | +16.8% |
| Financial debts | 170/4 | €663,485 | €775,141 | +€111,656 | +16.8% |
| Amounts payable within one year | 42/48 | €490,167 | €784,876 | +€294,710 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €52,030 | €73,202 | +€21,171 | +40.7% |
| Trade debts | 44 | €47,190 | €49,180 | +€1,989 | +4.2% |
| Suppliers | 440/4 | €47,190 | €49,180 | +€1,989 | +4.2% |
| Taxes, remuneration and social security | 45 | €96,061 | €62,444 | -€33,617 | -35.0% |
| Taxes | 450/3 | €51,200 | €4,665 | -€46,535 | -90.9% |
| Remuneration and social security | 454/9 | €44,861 | €57,779 | +€12,918 | +28.8% |
| Other amounts payable | 47/48 | €294,886 | €600,051 | +€305,165 | +103.5% |
| Accrued charges and deferred income | 492/3 | €24,786 | €20,215 | -€4,571 | -18.4% |
| Remuneration, social security and pensions | 62 | €357,301 | €377,935 | +€20,635 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,195 | €81,323 | -€15,872 | -16.3% |
| Other operating charges | 640/8 | €5,581 | €5,235 | -€347 | -6.2% |
| Gross operating margin | 9900 | €810,873 | €847,034 | +€36,161 | +4.5% |
| Operating profit (loss) | 9901 | €350,796 | €382,541 | +€31,745 | +9.0% |
| Financial income | 75/76B | €10,288 | €4,593 | -€5,695 | -55.4% |
| Recurring financial income | 75 | €10,288 | €4,593 | -€5,695 | -55.4% |
| Financial charges | 65/66B | €59,288 | €60,871 | +€1,584 | +2.7% |
| Recurring financial charges | 65 | €59,288 | €60,871 | +€1,584 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €301,796 | €326,263 | +€24,466 | +8.1% |
| Income taxes | 67/77 | €67,643 | €77,043 | +€9,400 | +13.9% |
| Profit (loss) for the period | 9904 | €234,153 | €249,219 | +€15,066 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €234,153 | €249,219 | +€15,066 | +6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.