In the present work, an innovative range of foams based on flax gum-filled epoxy resin was developed, reinforced or not by flax fibers. Foams and composites with different gum and epoxy resin contents were produced and their mechanical and thermal performances were characterized. To enhance the organic flax gum filler’s cross-linking, we exploited the oxidized components’ reactivity with the amine hardener (isophorone diamine). We compared the materials obtained with those derived from the native components. The flax gum and fibers were primarily characterized by chemical analysis, NMR, and FTIR to evaluate the mild oxidation of the native materials. The formation of chemical bonds between the oxidized polymer chains, epoxy resin, and hardener was evidenced by FTIR, and the materials were then studied by SEM and X-ray computed micro-tomography (CT) and submitted to mechanical and thermal tests. The relevance of the oxidation treatment was highlighted through a significant increase in density and mechanical performance (+36% and +81%, respectively, for the 100% flax gum material). The positive effect of the flax fibers on homogeneity evidenced through micro-CT analysis was also clearly addressed. This set of promising results paves the way for the future development of fully flax-based insulation composite materials.