FL CLINICAL 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.
FL CLINICAL CONSULTING
Largest movements
- Cash +€97,707
up €97,707 (+127%), from €76,954 to €174,661
mainly Net result for the year (+€105,389) and Debts after one year (+€72,728)
- Tangible fixed assets +€94,099
up €94,099 (+1,336%), from €7,043 to €101,142
- Receivables within one year +€5,603
up €5,603 (+12.8%), from €43,728 to €49,331
of which Trade receivables: +€3,875
- Reserves +€105,000
up €105,000 (+175%), from €60,000 to €165,000
- Debts after one year +€72,728
new in 2025: €72,728
- Current portion of long-term debt +€46,391
new in 2025: €46,391
- Other debts -€41,189
no longer reported in 2025 (was €41,189)
- Tax, wage and social debts +€13,967
up €13,967 (+65.6%), from €21,298 to €35,266
of which Taxes: +€10,384
- Gross operating margin +€66,762
up €66,762 (+63.8%), from €104,614 to €171,376
- Depreciation +€22,916
up €22,916 (+2,537%), from €903 to €23,819
- Taxes +€16,351
up €16,351 (+104%), from €15,654 to €32,004
- Other operating charges +€6,416
up €6,416 (+1,656%), from €387 to €6,803
- Financial charges +€3,348
up €3,348 (+27,904%), from €12 to €3,360
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 | €128,524 | €325,134 | +€196,610 | +153% |
| Formation expenses | 20 | €799 | - | -€799 | |
| Fixed assets | 21/28 | €7,043 | €101,142 | +€94,099 | +1,336% |
| Tangible fixed assets | 22/27 | €7,043 | €101,142 | +€94,099 | +1,336% |
| Furniture and vehicles | 24 | €7,043 | €101,142 | +€94,099 | +1,336% |
| Current assets | 29/58 | €120,682 | €223,992 | +€103,310 | +85.6% |
| Amounts receivable within one year | 40/41 | €43,728 | €49,331 | +€5,603 | +12.8% |
| Trade receivables | 40 | €42,125 | €46,000 | +€3,875 | +9.2% |
| Other amounts receivable | 41 | €1,603 | €3,331 | +€1,728 | +108% |
| Cash at bank and in hand | 54/58 | €76,954 | €174,661 | +€97,707 | +127% |
| Total equity and liabilities | 10/49 | €128,524 | €325,134 | +€196,610 | +153% |
| Equity | 10/15 | €64,657 | €170,046 | +€105,389 | +163% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €165,000 | +€105,000 | +175% |
| Distributable reserves | 133 | €60,000 | €165,000 | +€105,000 | +175% |
| Profit (loss) carried forward | 14 | €1,657 | €2,046 | +€389 | +23.5% |
| Amounts payable | 17/49 | €63,867 | €155,088 | +€91,221 | +143% |
| Amounts payable after more than one year | 17 | - | €72,728 | +€72,728 | |
| Financial debts | 170/4 | - | €72,728 | +€72,728 | |
| Amounts payable within one year | 42/48 | €63,867 | €81,970 | +€18,103 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | - | €46,391 | +€46,391 | |
| Trade debts | 44 | €1,379 | €313 | -€1,065 | -77.3% |
| Suppliers | 440/4 | €1,379 | €313 | -€1,065 | -77.3% |
| Taxes, remuneration and social security | 45 | €21,298 | €35,266 | +€13,967 | +65.6% |
| Taxes | 450/3 | €21,298 | €31,683 | +€10,384 | +48.8% |
| Remuneration and social security | 454/9 | - | €3,583 | +€3,583 | |
| Other amounts payable | 47/48 | €41,189 | - | -€41,189 | |
| Accrued charges and deferred income | 492/3 | - | €390 | +€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €903 | €23,819 | +€22,916 | +2,537% |
| Other operating charges | 640/8 | €387 | €6,803 | +€6,416 | +1,656% |
| Gross operating margin | 9900 | €104,614 | €171,376 | +€66,762 | +63.8% |
| Operating profit (loss) | 9901 | €103,323 | €140,754 | +€37,431 | +36.2% |
| Financial charges | 65/66B | €12 | €3,360 | +€3,348 | +27,904% |
| Recurring financial charges | 65 | €12 | €3,360 | +€3,348 | +27,904% |
| Profit (loss) for the period before taxes | 9903 | €103,311 | €137,393 | +€34,082 | +33.0% |
| Income taxes | 67/77 | €15,654 | €32,004 | +€16,351 | +104% |
| Profit (loss) for the period | 9904 | €87,657 | €105,389 | +€17,732 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,657 | €105,389 | +€17,732 | +20.2% |
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 24 October 2026 via checked.be.