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
- Tangible fixed assets -€23,355
down €23,355 (-6.3%), from €373,669 to €350,315
of which Land and buildings: -€13,033
- Receivables within one year +€21,477
up €21,477 (+123.6%), from €17,381 to €38,857
- Debts after one year -€27,903
down €27,903 (-9.7%), from €287,332 to €259,429
- Reserves +€25,139
up €25,139 (+38.1%), from €65,912 to €91,051
- Tax, wage and social debts +€7,354
up €7,354 (+47.3%), from €15,536 to €22,891
- Other debts -€4,521
down €4,521 (-12.4%), from €36,571 to €32,049
- Gross operating margin +€30,012
up €30,012 (+45.4%), from €66,124 to €96,136
- Depreciation +€8,857
up €8,857 (+36.8%), from €24,068 to €32,926
- Taxes +€5,440
up €5,440 (+60.8%), from €8,948 to €14,388
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.
Cash bridge derived
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 | €434,027 | €435,318 | +€1,292 | +0.3% |
| Fixed assets | 21/28 | €373,669 | €350,315 | -€23,355 | -6.3% |
| Tangible fixed assets | 22/27 | €373,669 | €350,315 | -€23,355 | -6.3% |
| Land and buildings | 22 | €282,310 | €269,276 | -€13,033 | -4.6% |
| Plant, machinery and equipment | 23 | €2,996 | €4,715 | +€1,719 | +57.4% |
| Furniture and vehicles | 24 | €87,575 | €75,626 | -€11,949 | -13.6% |
| Other tangible fixed assets | 26 | €788 | €697 | -€91 | -11.5% |
| Current assets | 29/58 | €60,357 | €85,004 | +€24,646 | +40.8% |
| Amounts receivable within one year | 40/41 | €17,381 | €38,857 | +€21,477 | +123.6% |
| Trade receivables | 40 | €17,381 | €38,857 | +€21,477 | +123.6% |
| Cash at bank and in hand | 54/58 | €41,456 | €44,539 | +€3,084 | +7.4% |
| Deferred charges and accrued income | 490/1 | €1,521 | €1,607 | +€86 | +5.7% |
| Total equity and liabilities | 10/49 | €434,027 | €435,318 | +€1,292 | +0.3% |
| Equity | 10/15 | €65,913 | €91,052 | +€25,139 | +38.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €65,912 | €91,051 | +€25,139 | +38.1% |
| Distributable reserves | 133 | €65,912 | €91,051 | +€25,139 | +38.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €368,113 | €344,266 | -€23,847 | -6.5% |
| Amounts payable after more than one year | 17 | €287,332 | €259,429 | -€27,903 | -9.7% |
| Financial debts | 170/4 | €287,332 | €259,429 | -€27,903 | -9.7% |
| Amounts payable within one year | 42/48 | €80,781 | €84,836 | +€4,056 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €27,786 | €28,403 | +€617 | +2.2% |
| Trade debts | 44 | €888 | €1,494 | +€606 | +68.2% |
| Suppliers | 440/4 | €888 | €1,494 | +€606 | +68.2% |
| Taxes, remuneration and social security | 45 | €15,536 | €22,891 | +€7,354 | +47.3% |
| Taxes | 450/3 | €15,536 | €22,891 | +€7,354 | +47.3% |
| Other amounts payable | 47/48 | €36,571 | €32,049 | -€4,521 | -12.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,068 | €32,926 | +€8,857 | +36.8% |
| Other operating charges | 640/8 | €4,348 | €4,866 | +€518 | +11.9% |
| Non-recurring operating charges | 66A | €621 | €0 | -€621 | -100.0% |
| Gross operating margin | 9900 | €66,124 | €96,136 | +€30,012 | +45.4% |
| Operating profit (loss) | 9901 | €37,087 | €58,344 | +€21,257 | +57.3% |
| Financial income | 75/76B | €0 | €6 | +€6 | +2628.6% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +2628.6% |
| Financial charges | 65/66B | €8,502 | €9,343 | +€840 | +9.9% |
| Recurring financial charges | 65 | €8,502 | €9,343 | +€840 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €28,585 | €49,008 | +€20,422 | +71.4% |
| Income taxes | 67/77 | €8,948 | €14,388 | +€5,440 | +60.8% |
| Profit (loss) for the period | 9904 | €19,637 | €34,620 | +€14,983 | +76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,637 | €34,620 | +€14,983 | +76.3% |
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 9 October 2026 via checked.be.