B-Flex Consultancy: 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.
B-Flex Consultancy
Largest movements
- Cash +€22,659
up €22,659 (+22.9%), from €99,061 to €121,720
mainly Net result for the year (+€36,985) and Tax, wage and social debts (+€5,538)
- Tangible fixed assets -€3,443
down €3,443 (-41.6%), from €8,278 to €4,835
- Receivables within one year -€3,223
down €3,223 (-13.6%), from €23,763 to €20,541
of which Other amounts receivable: -€6,390
- Profit (loss) carried forward +€22,382
up €22,382, from -€22,382 to €0
- Other debts -€21,762
down €21,762 (-100.0%), from €21,762 to €0
- Reserves +€14,603
up €14,603 (+14.0%), from €104,078 to €118,682
- Current portion of long-term debt -€7,114
down €7,114 (-100.0%), from €7,114 to €0
- Tax, wage and social debts +€5,538
up €5,538 (+42.4%), from €13,052 to €18,590
of which Remuneration and social security: +€2,852
- Gross operating margin +€59,423
up €59,423, from -€8,463 to €50,960
- Taxes +€8,651
up €8,651 (+2142.3%), from €404 to €9,054
- Depreciation -€8,273
down €8,273 (-70.6%), from €11,716 to €3,443
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 | €131,212 | €147,964 | +€16,752 | +12.8% |
| Fixed assets | 21/28 | €8,278 | €4,835 | -€3,443 | -41.6% |
| Tangible fixed assets | 22/27 | €8,278 | €4,835 | -€3,443 | -41.6% |
| Plant, machinery and equipment | 23 | €900 | €98 | -€802 | -89.1% |
| Furniture and vehicles | 24 | €2,042 | €1,107 | -€936 | -45.8% |
| Leasing and similar rights | 25 | €5,336 | €3,631 | -€1,705 | -31.9% |
| Current assets | 29/58 | €122,934 | €143,129 | +€20,194 | +16.4% |
| Amounts receivable within one year | 40/41 | €23,763 | €20,541 | -€3,223 | -13.6% |
| Trade receivables | 40 | €15,667 | €18,835 | +€3,168 | +20.2% |
| Other amounts receivable | 41 | €8,096 | €1,706 | -€6,390 | -78.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €99,061 | €121,720 | +€22,659 | +22.9% |
| Deferred charges and accrued income | 490/1 | €111 | €868 | +€758 | +685.5% |
| Total equity and liabilities | 10/49 | €131,212 | €147,964 | +€16,752 | +12.8% |
| Equity | 10/15 | €87,896 | €124,882 | +€36,985 | +42.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,078 | €118,682 | +€14,603 | +14.0% |
| Distributable reserves | 133 | €104,078 | €118,682 | +€14,603 | +14.0% |
| Profit (loss) carried forward | 14 | -€22,382 | €0 | +€22,382 | |
| Amounts payable | 17/49 | €43,316 | €23,083 | -€20,233 | -46.7% |
| Amounts payable within one year | 42/48 | €43,316 | €23,083 | -€20,233 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €7,114 | €0 | -€7,114 | -100.0% |
| Trade debts | 44 | €1,388 | €4,492 | +€3,104 | +223.6% |
| Suppliers | 440/4 | €1,388 | €4,492 | +€3,104 | +223.6% |
| Taxes, remuneration and social security | 45 | €13,052 | €18,590 | +€5,538 | +42.4% |
| Taxes | 450/3 | €13,052 | €15,738 | +€2,686 | +20.6% |
| Remuneration and social security | 454/9 | €0 | €2,852 | +€2,852 | |
| Other amounts payable | 47/48 | €21,762 | €0 | -€21,762 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,716 | €3,443 | -€8,273 | -70.6% |
| Other operating charges | 640/8 | €502 | €509 | +€7 | +1.4% |
| Gross operating margin | 9900 | -€8,463 | €50,960 | +€59,423 | |
| Operating profit (loss) | 9901 | -€20,681 | €47,008 | +€67,690 | |
| Financial charges | 65/66B | €1,297 | €969 | -€328 | -25.3% |
| Recurring financial charges | 65 | €1,297 | €969 | -€328 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,978 | €46,040 | +€68,017 | |
| Income taxes | 67/77 | €404 | €9,054 | +€8,651 | +2142.3% |
| Profit (loss) for the period | 9904 | -€22,382 | €36,985 | +€59,367 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,382 | €36,985 | +€59,367 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.