FLAG 2000: 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.
What changed
FLAG 2000
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€84,858
2024 · -€8,442-€76,416
Equity
€281,399
2024 · €366,258-€84,858
Cash
€8,733
2024 · €16,786-€8,054
Balance sheet total
€1.3m
2024 · €1.2m+€12,374
Largest movements
Assets
- Receivables within one year +€78,200
up €78,200 (+56.1%), from €139,337 to €217,536
of which Trade receivables: +€78,200
- Intangible fixed assets -€52,009
down €52,009 (-12.5%), from €416,069 to €364,060
Equity and liabilities
- Profit (loss) carried forward -€84,858
down €84,858 (-48.6%), from -€174,435 to -€259,293
- Current portion of long-term debt +€41,954
up €41,954 (+80.7%), from €52,009 to €93,963
- Trade debts +€28,028
up €28,028 (+8.9%), from €314,237 to €342,265
- Tax, wage and social debts +€27,251
up €27,251 (+18.4%), from €147,790 to €175,040
of which Taxes: +€30,513
Income statement
- Gross operating margin -€128,230
down €128,230 (-19.5%), from €656,873 to €528,643
- Staff costs -€27,039
down €27,039 (-4.8%), from €557,954 to €530,915
- Taxes -€9,515
no longer reported in 2025 (was €9,515)
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.
Result 2024
-€8,442
Gross operating margin
-€128,230
Staff costs
+€27,039
Depreciation
+€6,144
Other operating charges
+€4,726
Other operating items
+€4,572
Financial income
+€0
Financial charges
-€182
Taxes
+€9,515
Result 2025
-€84,858
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€44,830
Investment
-€5,178
Financing
+€41,954
Cash 2024
€16,786
From operations (derived)
-€44,830
Net result for the year
-€84,858
Depreciation
+€63,920
Stocks and contracts
-€6,712
Receivables within one year
-€78,200
Deferred charges and accrued income
+€5,741
Trade debts
+€28,028
Tax, wage and social debts
+€27,251
Investment (derived)
-€5,178
Investment in fixed assets (net)
-€5,178
Financing
+€41,954
Current portion of long-term debt
+€41,954
Cash 2025
€8,733
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,246,949 | €1,259,324 | +€12,374 | +1.0% |
| Fixed assets | 21/28 | €973,268 | €914,526 | -€58,742 | -6.0% |
| Intangible fixed assets | 21 | €416,069 | €364,060 | -€52,009 | -12.5% |
| Tangible fixed assets | 22/27 | €556,954 | €550,220 | -€6,734 | -1.2% |
| Land and buildings | 22 | €542,556 | €532,725 | -€9,831 | -1.8% |
| Furniture and vehicles | 24 | €13,398 | €16,495 | +€3,097 | +23.1% |
| Other tangible fixed assets | 26 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €246 | €246 | = | 0.0% |
| Current assets | 29/58 | €273,681 | €344,798 | +€71,117 | +26.0% |
| Stocks and contracts in progress | 3 | €88,488 | €95,199 | +€6,712 | +7.6% |
| Stocks | 30/36 | €88,488 | €95,199 | +€6,712 | +7.6% |
| Amounts receivable within one year | 40/41 | €139,337 | €217,536 | +€78,200 | +56.1% |
| Trade receivables | 40 | €139,126 | €217,325 | +€78,200 | +56.2% |
| Other amounts receivable | 41 | €211 | €211 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,786 | €8,733 | -€8,054 | -48.0% |
| Deferred charges and accrued income | 490/1 | €29,070 | €23,329 | -€5,741 | -19.7% |
| Total equity and liabilities | 10/49 | €1,246,949 | €1,259,324 | +€12,374 | +1.0% |
| Equity | 10/15 | €366,258 | €281,399 | -€84,858 | -23.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Revaluation surpluses | 12 | €415,693 | €415,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,435 | -€259,293 | -€84,858 | -48.6% |
| Amounts payable | 17/49 | €880,692 | €977,924 | +€97,233 | +11.0% |
| Amounts payable after more than one year | 17 | €366,560 | €366,560 | = | 0.0% |
| Financial debts | 170/4 | €364,060 | €364,060 | = | 0.0% |
| Other amounts payable | 178/9 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €514,132 | €611,364 | +€97,233 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €52,009 | €93,963 | +€41,954 | +80.7% |
| Trade debts | 44 | €314,237 | €342,265 | +€28,028 | +8.9% |
| Suppliers | 440/4 | €314,237 | €342,265 | +€28,028 | +8.9% |
| Taxes, remuneration and social security | 45 | €147,790 | €175,040 | +€27,251 | +18.4% |
| Taxes | 450/3 | €125,860 | €156,374 | +€30,513 | +24.2% |
| Remuneration and social security | 454/9 | €21,929 | €18,667 | -€3,263 | -14.9% |
| Other amounts payable | 47/48 | €97 | €97 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €557,954 | €530,915 | -€27,039 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,064 | €63,920 | -€6,144 | -8.8% |
| Other operating charges | 640/8 | €18,857 | €14,131 | -€4,726 | -25.1% |
| Non-recurring operating charges | 66A | €7,116 | €2,544 | -€4,572 | -64.3% |
| Gross operating margin | 9900 | €656,873 | €528,643 | -€128,230 | -19.5% |
| Operating profit (loss) | 9901 | €2,882 | -€82,867 | -€85,749 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +52.2% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +52.2% |
| Financial charges | 65/66B | €1,810 | €1,992 | +€182 | +10.1% |
| Recurring financial charges | 65 | €1,810 | €1,992 | +€182 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,073 | -€84,858 | -€85,931 | |
| Income taxes | 67/77 | €9,515 | - | -€9,515 | |
| Profit (loss) for the period | 9904 | -€8,442 | -€84,858 | -€76,416 | -905% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,442 | -€84,858 | -€76,416 | -905% |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.