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 +€12,263
up €12,263 (+27.5%), from €44,604 to €56,867
of which Trade receivables: +€14,520
- Cash -€7,350
down €7,350 (-30.6%), from €24,032 to €16,681
mainly Contributions, distributions and other (-€107,000) and Receivables within one year (-€12,263)
- Other debts +€89,722
new in 2025: €89,722
- Profit (loss) carried forward -€82,203
down €82,203 (-76.2%), from €107,828 to €25,625
- Tax, wage and social debts -€2,476
down €2,476 (-30.9%), from €8,025 to €5,549
- Trade debts +€1,323
up €1,323 (+240%), from €551 to €1,874
- Gross operating margin +€23,373
up €23,373 (+237%), from €9,868 to €33,241
- Taxes +€4,350
up €4,350 (+151%), from €2,881 to €7,231
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 | €118,404 | €124,771 | +€6,366 | +5.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €46,367 | €47,575 | +€1,208 | +2.6% |
| Tangible fixed assets | 22/27 | €46,367 | €47,575 | +€1,208 | +2.6% |
| Land and buildings | 22 | €46,238 | €47,575 | +€1,338 | +2.9% |
| Plant, machinery and equipment | 23 | €130 | €0 | -€130 | -100% |
| Current assets | 29/58 | €72,037 | €77,196 | +€5,159 | +7.2% |
| Amounts receivable within one year | 40/41 | €44,604 | €56,867 | +€12,263 | +27.5% |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Other amounts receivable | 41 | €44,604 | €42,347 | -€2,257 | -5.1% |
| Cash at bank and in hand | 54/58 | €24,032 | €16,681 | -€7,350 | -30.6% |
| Deferred charges and accrued income | 490/1 | €3,401 | €3,647 | +€247 | +7.3% |
| Total equity and liabilities | 10/49 | €118,404 | €124,771 | +€6,366 | +5.4% |
| Equity | 10/15 | €109,828 | €27,625 | -€82,203 | -74.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,828 | €25,625 | -€82,203 | -76.2% |
| Amounts payable | 17/49 | €8,576 | €97,145 | +€88,569 | +1,033% |
| Amounts payable within one year | 42/48 | €8,576 | €97,145 | +€88,569 | +1,033% |
| Trade debts | 44 | €551 | €1,874 | +€1,323 | +240% |
| Suppliers | 440/4 | €551 | €1,874 | +€1,323 | +240% |
| Taxes, remuneration and social security | 45 | €8,025 | €5,549 | -€2,476 | -30.9% |
| Taxes | 450/3 | €8,025 | €5,549 | -€2,476 | -30.9% |
| Other amounts payable | 47/48 | - | €89,722 | +€89,722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €602 | -€150 | -19.9% |
| Other operating charges | 640/8 | €1,628 | €1,312 | -€315 | -19.4% |
| Gross operating margin | 9900 | €9,868 | €33,241 | +€23,373 | +237% |
| Operating profit (loss) | 9901 | €7,488 | €31,327 | +€23,838 | +318% |
| Financial income | 75/76B | €1,120 | €848 | -€273 | -24.3% |
| Recurring financial income | 75 | €1,120 | €848 | -€273 | -24.3% |
| Financial charges | 65/66B | €133 | €146 | +€13 | +9.8% |
| Recurring financial charges | 65 | €133 | €146 | +€13 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €8,476 | €32,028 | +€23,553 | +278% |
| Income taxes | 67/77 | €2,881 | €7,231 | +€4,350 | +151% |
| Profit (loss) for the period | 9904 | €5,594 | €24,797 | +€19,203 | +343% |
| Profit (loss) for the period to be appropriated | 9905 | €5,594 | €24,797 | +€19,203 | +343% |
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.