F & L KonsulT: 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.
F & L KonsulT
Largest movements
- Tangible fixed assets -€83,733
down €83,733 (-96.7%), from €86,592 to €2,859
- Receivables within one year -€52,386
down €52,386 (-53.8%), from €97,399 to €45,013
of which Trade receivables: -€63,923
- Cash +€25,287
up €25,287 (+821%), from €3,082 to €28,369
mainly Investment in fixed assets (net) (+€82,149) and Receivables within one year (+€52,386)
- Debts after one year -€59,219
no longer reported in 2025 (was €59,219)
- Trade debts -€31,956
down €31,956 (-98.6%), from €32,413 to €457
- Current portion of long-term debt -€15,654
no longer reported in 2025 (was €15,654)
- Tax, wage and social debts -€8,919
down €8,919 (-79.0%), from €11,285 to €2,366
- Profit (loss) carried forward +€6,699
up €6,699 (+10,632%), from €63 to €6,762
- Gross operating margin -€25,469
down €25,469 (-96.8%), from €26,320 to €852
- Financial income +€16,371
up €16,371 (+19,312%), from €85 to €16,456
of which Non-recurring financial income: +€16,434
- Depreciation -€9,260
down €9,260 (-85.4%), from €10,844 to €1,584
- Other operating charges +€4,841
up €4,841 (+420%), from €1,153 to €5,994
- Taxes -€2,528
down €2,528 (-51.5%), from €4,908 to €2,380
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 | €212,574 | €102,995 | -€109,579 | -51.5% |
| Fixed assets | 21/28 | €86,592 | €2,859 | -€83,733 | -96.7% |
| Tangible fixed assets | 22/27 | €86,592 | €2,859 | -€83,733 | -96.7% |
| Furniture and vehicles | 24 | €86,592 | €2,859 | -€83,733 | -96.7% |
| Current assets | 29/58 | €125,982 | €100,136 | -€25,846 | -20.5% |
| Amounts receivable after more than one year | 29 | €24,300 | €24,300 | = | 0.0% |
| Other amounts receivable | 291 | €24,300 | €24,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €97,399 | €45,013 | -€52,386 | -53.8% |
| Trade receivables | 40 | €64,507 | €584 | -€63,923 | -99.1% |
| Other amounts receivable | 41 | €32,892 | €44,429 | +€11,537 | +35.1% |
| Current investments | 50/53 | €1,201 | €2,454 | +€1,253 | +104% |
| Cash at bank and in hand | 54/58 | €3,082 | €28,369 | +€25,287 | +821% |
| Total equity and liabilities | 10/49 | €212,574 | €102,995 | -€109,579 | -51.5% |
| Equity | 10/15 | €93,473 | €100,172 | +€6,699 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,210 | €87,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €85,350 | €85,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63 | €6,762 | +€6,699 | +10,632% |
| Amounts payable | 17/49 | €119,101 | €2,823 | -€116,278 | -97.6% |
| Amounts payable after more than one year | 17 | €59,219 | - | -€59,219 | |
| Financial debts | 170/4 | €59,219 | - | -€59,219 | |
| Amounts payable within one year | 42/48 | €59,351 | €2,823 | -€56,528 | -95.2% |
| Current portion of amounts payable after more than one year | 42 | €15,654 | - | -€15,654 | |
| Trade debts | 44 | €32,413 | €457 | -€31,956 | -98.6% |
| Suppliers | 440/4 | €32,413 | €457 | -€31,956 | -98.6% |
| Taxes, remuneration and social security | 45 | €11,285 | €2,366 | -€8,919 | -79.0% |
| Taxes | 450/3 | €11,285 | €2,366 | -€8,919 | -79.0% |
| Accrued charges and deferred income | 492/3 | €531 | - | -€531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,844 | €1,584 | -€9,260 | -85.4% |
| Other operating charges | 640/8 | €1,153 | €5,994 | +€4,841 | +420% |
| Gross operating margin | 9900 | €26,320 | €852 | -€25,469 | -96.8% |
| Operating profit (loss) | 9901 | €14,323 | -€6,727 | -€21,049 | |
| Financial income | 75/76B | €85 | €16,456 | +€16,371 | +19,312% |
| Recurring financial income | 75 | €85 | €22 | -€63 | -74.5% |
| Non-recurring financial income | 76B | - | €16,434 | +€16,434 | |
| Financial charges | 65/66B | €1,724 | €650 | -€1,075 | -62.3% |
| Recurring financial charges | 65 | €1,724 | €650 | -€1,075 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €12,683 | €9,079 | -€3,604 | -28.4% |
| Income taxes | 67/77 | €4,908 | €2,380 | -€2,528 | -51.5% |
| Profit (loss) for the period | 9904 | €7,775 | €6,699 | -€1,076 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,775 | €6,699 | -€1,076 | -13.8% |
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 25 October 2026 via checked.be.