FINFLOW CONSULTING: 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.
FINFLOW CONSULTING
Largest movements
- Receivables within one year -€30,291
down €30,291 (-48.6%), from €62,348 to €32,057
of which Trade receivables: -€35,503
- Cash -€7,119
down €7,119 (-13.1%), from €54,358 to €47,239
mainly Contributions, distributions and other (-€107,349) and Investment in fixed assets (net) (-€2,878)
- Reserves -€61,323
down €61,323 (-88.4%), from €69,349 to €8,025
- Other debts +€21,004
up €21,004 (+115%), from €18,296 to €39,300
- Tax, wage and social debts +€2,709
up €2,709 (+34.3%), from €7,902 to €10,611
of which Remuneration and social security: +€3,029
- Debts after one year -€1,651
down €1,651 (-85.4%), from €1,933 to €282
- Gross operating margin -€29,286
down €29,286 (-30.2%), from €96,904 to €67,618
- Taxes -€5,800
down €5,800 (-29.6%), from €19,588 to €13,788
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 | €132,173 | €94,202 | -€37,971 | -28.7% |
| Fixed assets | 21/28 | €12,242 | €11,862 | -€380 | -3.1% |
| Tangible fixed assets | 22/27 | €12,242 | €11,862 | -€380 | -3.1% |
| Furniture and vehicles | 24 | €4,116 | €3,108 | -€1,008 | -24.5% |
| Leasing and similar rights | 25 | €1,676 | €894 | -€782 | -46.7% |
| Other tangible fixed assets | 26 | €6,449 | €7,860 | +€1,411 | +21.9% |
| Current assets | 29/58 | €119,932 | €82,341 | -€37,591 | -31.3% |
| Amounts receivable within one year | 40/41 | €62,348 | €32,057 | -€30,291 | -48.6% |
| Trade receivables | 40 | €62,348 | €26,845 | -€35,503 | -56.9% |
| Other amounts receivable | 41 | - | €5,212 | +€5,212 | |
| Cash at bank and in hand | 54/58 | €54,358 | €47,239 | -€7,119 | -13.1% |
| Deferred charges and accrued income | 490/1 | €3,225 | €3,044 | -€181 | -5.6% |
| Total equity and liabilities | 10/49 | €132,173 | €94,202 | -€37,971 | -28.7% |
| Equity | 10/15 | €87,949 | €26,625 | -€61,323 | -69.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,349 | €8,025 | -€61,323 | -88.4% |
| Distributable reserves | 133 | €69,349 | €8,025 | -€61,323 | -88.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,225 | €67,577 | +€23,352 | +52.8% |
| Amounts payable after more than one year | 17 | €1,933 | €282 | -€1,651 | -85.4% |
| Financial debts | 170/4 | €1,933 | €282 | -€1,651 | -85.4% |
| Amounts payable within one year | 42/48 | €42,292 | €66,677 | +€24,385 | +57.7% |
| Current portion of amounts payable after more than one year | 42 | €1,584 | €1,651 | +€67 | +4.2% |
| Financial debts | 43 | €11,361 | €12,297 | +€935 | +8.2% |
| Credit institutions | 430/8 | €11,361 | €12,297 | +€935 | +8.2% |
| Trade debts | 44 | €3,148 | €2,818 | -€330 | -10.5% |
| Suppliers | 440/4 | €3,148 | €2,818 | -€330 | -10.5% |
| Taxes, remuneration and social security | 45 | €7,902 | €10,611 | +€2,709 | +34.3% |
| Taxes | 450/3 | €7,902 | €7,582 | -€320 | -4.1% |
| Remuneration and social security | 454/9 | - | €3,029 | +€3,029 | |
| Other amounts payable | 47/48 | €18,296 | €39,300 | +€21,004 | +115% |
| Accrued charges and deferred income | 492/3 | - | €618 | +€618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,006 | €3,258 | +€252 | +8.4% |
| Other operating charges | 640/8 | €1,055 | €1,086 | +€31 | +2.9% |
| Gross operating margin | 9900 | €96,904 | €67,618 | -€29,286 | -30.2% |
| Operating profit (loss) | 9901 | €92,843 | €63,274 | -€29,569 | -31.8% |
| Financial charges | 65/66B | €3,907 | €3,461 | -€446 | -11.4% |
| Recurring financial charges | 65 | €3,907 | €3,461 | -€446 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €88,936 | €59,813 | -€29,123 | -32.7% |
| Income taxes | 67/77 | €19,588 | €13,788 | -€5,800 | -29.6% |
| Profit (loss) for the period | 9904 | €69,349 | €46,025 | -€23,323 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,349 | €46,025 | -€23,323 | -33.6% |
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 13 October 2026 via checked.be.