The limits of flexural wave absorption by open lossy resonators are analytically and numerically reported in this work for both the reflection and transmission problems. An experimental validation for the reflection problem is presented. The reflection and transmission of flexural waves in 1D resonant thin beams are analyzed by means of the transfer matrix method. The hypotheses, on which the analytical model relies, are validated by experimental results. The open lossy resonator, consisting of a finite length beam thinner than the main beam, presents both energy leakage due to the aperture of the resonators to the main beam and inherent losses due to the viscoelastic damping. Wave absorption is found to be limited by the balance between the energy leakage and the inherent losses of the open lossy resonator. The perfect compensation of these two elements is known as the critical coupling condition and can be easily tuned by the geometry of the resonator. On the one hand, the scattering in the reflection problem is represented by the reflection coefficient. A single symmetry of the resonance is used to obtain the critical coupling condition. Therefore the perfect absorption can be obtained in this case. On the other hand, the transmission problem is represented by two eigenvalues of the scattering matrix, representing the symmetric and anti-symmetric parts of the full scattering problem. In the geometry analyzed in this work, only one kind of symmetry can be critically coupled, and therefore, the maximal absorption in the transmission problem is limited to 0.5. The results shown in this work pave the way to the design of resonators for efficient flexural wave absorption.