FL 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 Consulting
Largest movements
- Receivables within one year +€4,884
up €4,884 (+2.3%), from €215,497 to €220,382
of which Other amounts receivable: +€37,009
- Trade debts +€14,719
up €14,719 (+383%), from €3,841 to €18,560
- Other debts -€6,243
down €6,243 (-100%), from €6,243 to €0
- Short-term financial debts -€4,868
down €4,868 (-100%), from €4,868 to €0
- Gross operating margin -€28,128
down €28,128 (-78.5%), from €35,833 to €7,704
- Write-downs +€1,615
up €1,615 (+177%), from €913 to €2,528
- Financial charges -€1,502
down €1,502 (-64.4%), from €2,332 to €830
- Other operating charges -€407
down €407 (-33.7%), from €1,209 to €802
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 | €341,791 | €347,678 | +€5,887 | +1.7% |
| Current assets | 29/58 | €341,791 | €347,678 | +€5,887 | +1.7% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €215,497 | €220,382 | +€4,884 | +2.3% |
| Trade receivables | 40 | €120,646 | €88,522 | -€32,124 | -26.6% |
| Other amounts receivable | 41 | €94,851 | €131,860 | +€37,009 | +39.0% |
| Cash at bank and in hand | 54/58 | - | €2,213 | +€2,213 | |
| Deferred charges and accrued income | 490/1 | €1,293 | €83 | -€1,210 | -93.6% |
| Total equity and liabilities | 10/49 | €341,791 | €347,678 | +€5,887 | +1.7% |
| Equity | 10/15 | €326,444 | €329,118 | +€2,674 | +0.8% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Reserves | 13 | €363,368 | €363,368 | = | 0.0% |
| Tax-exempt reserves | 132 | €320 | €320 | = | 0.0% |
| Distributable reserves | 133 | €363,047 | €363,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€656,924 | -€654,250 | +€2,674 | +0.4% |
| Amounts payable | 17/49 | €15,347 | €18,560 | +€3,213 | +20.9% |
| Amounts payable within one year | 42/48 | €15,347 | €18,560 | +€3,213 | +20.9% |
| Financial debts | 43 | €4,868 | €0 | -€4,868 | -100% |
| Other loans | 439 | €4,868 | €0 | -€4,868 | -100% |
| Trade debts | 44 | €3,841 | €18,560 | +€14,719 | +383% |
| Suppliers | 440/4 | €3,841 | €18,560 | +€14,719 | +383% |
| Taxes, remuneration and social security | 45 | €394 | €0 | -€394 | -100% |
| Taxes | 450/3 | €394 | €0 | -€394 | -100% |
| Other amounts payable | 47/48 | €6,243 | €0 | -€6,243 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €913 | €2,528 | +€1,615 | +177% |
| Other operating charges | 640/8 | €1,209 | €802 | -€407 | -33.7% |
| Non-recurring operating charges | 66A | - | €3,475 | +€3,475 | |
| Gross operating margin | 9900 | €35,833 | €7,704 | -€28,128 | -78.5% |
| Operating profit (loss) | 9901 | €33,711 | €899 | -€32,812 | -97.3% |
| Financial income | 75/76B | €2,378 | €2,606 | +€227 | +9.6% |
| Recurring financial income | 75 | €2,378 | €2,606 | +€227 | +9.6% |
| Financial charges | 65/66B | €2,332 | €830 | -€1,502 | -64.4% |
| Recurring financial charges | 65 | €2,332 | €830 | -€1,502 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €33,757 | €2,675 | -€31,083 | -92.1% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €33,757 | €2,674 | -€31,083 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,757 | €2,674 | -€31,083 | -92.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.