FLAM 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.
FLAM CONSULTING
Largest movements
- Receivables within one year +€17,439
up €17,439 (+27.4%), from €63,716 to €81,154
of which Trade receivables: +€17,439
- Tangible fixed assets -€5,663
down €5,663 (-13.1%), from €43,126 to €37,462
of which Plant, machinery and equipment: -€4,401
- Trade debts +€56,413
up €56,413 (+23.6%), from €239,208 to €295,621
- Current portion of long-term debt -€27,930
down €27,930 (-85.5%), from €32,677 to €4,746
- Accrued charges and deferred income -€12,500
down €12,500 (-57.4%), from €21,795 to €9,295
- Debts after one year -€7,925
down €7,925 (-57.3%), from €13,825 to €5,900
of which Financial debts: -€13,825
- Reserves +€5,000
new in 2025: €5,000
- Taxes -€10,051
down €10,051 (-91.6%), from €10,974 to €923
- Financial charges -€4,751
down €4,751 (-92.4%), from €5,141 to €390
- Depreciation +€1,794
up €1,794 (+25.6%), from €7,000 to €8,793
- Gross operating margin +€716
up €716 (+1.9%), from €37,943 to €38,658
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 | €330,367 | €344,423 | +€14,055 | +4.3% |
| Fixed assets | 21/28 | €264,626 | €259,962 | -€4,663 | -1.8% |
| Tangible fixed assets | 22/27 | €43,126 | €37,462 | -€5,663 | -13.1% |
| Plant, machinery and equipment | 23 | €36,297 | €31,896 | -€4,401 | -12.1% |
| Furniture and vehicles | 24 | €6,829 | €5,566 | -€1,262 | -18.5% |
| Financial fixed assets | 28 | €221,500 | €222,500 | +€1,000 | +0.5% |
| Current assets | 29/58 | €65,742 | €84,461 | +€18,719 | +28.5% |
| Amounts receivable within one year | 40/41 | €63,716 | €81,154 | +€17,439 | +27.4% |
| Trade receivables | 40 | €51,452 | €68,890 | +€17,439 | +33.9% |
| Other amounts receivable | 41 | €12,264 | €12,264 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,026 | €3,306 | +€1,280 | +63.2% |
| Total equity and liabilities | 10/49 | €330,367 | €344,423 | +€14,055 | +4.3% |
| Equity | 10/15 | €14,737 | €23,742 | +€9,005 | +61.1% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Capital | 10 | €600 | €600 | = | 0.0% |
| Issued capital | 100 | €600 | €600 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €14,137 | €18,142 | +€4,005 | +28.3% |
| Amounts payable | 17/49 | €315,630 | €320,681 | +€5,051 | +1.6% |
| Amounts payable after more than one year | 17 | €13,825 | €5,900 | -€7,925 | -57.3% |
| Financial debts | 170/4 | €13,825 | - | -€13,825 | |
| Other amounts payable | 178/9 | - | €5,900 | +€5,900 | |
| Amounts payable within one year | 42/48 | €280,010 | €305,485 | +€25,476 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €32,677 | €4,746 | -€27,930 | -85.5% |
| Trade debts | 44 | €239,208 | €295,621 | +€56,413 | +23.6% |
| Suppliers | 440/4 | €239,208 | €295,621 | +€56,413 | +23.6% |
| Taxes, remuneration and social security | 45 | €7,075 | €5,118 | -€1,957 | -27.7% |
| Taxes | 450/3 | €7,075 | €5,118 | -€1,957 | -27.7% |
| Other amounts payable | 47/48 | €1,050 | - | -€1,050 | |
| Accrued charges and deferred income | 492/3 | €21,795 | €9,295 | -€12,500 | -57.4% |
| Remuneration, social security and pensions | 62 | €1,864 | €1,824 | -€40 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €8,793 | +€1,794 | +25.6% |
| Other operating charges | 640/8 | €655 | €979 | +€324 | +49.4% |
| Non-recurring operating charges | 66A | €12,300 | €16,744 | +€4,444 | +36.1% |
| Gross operating margin | 9900 | €37,943 | €38,658 | +€716 | +1.9% |
| Operating profit (loss) | 9901 | €16,124 | €10,318 | -€5,806 | -36.0% |
| Financial charges | 65/66B | €5,141 | €390 | -€4,751 | -92.4% |
| Recurring financial charges | 65 | €5,141 | €390 | -€4,751 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €10,983 | €9,927 | -€1,056 | -9.6% |
| Income taxes | 67/77 | €10,974 | €923 | -€10,051 | -91.6% |
| Profit (loss) for the period | 9904 | €9 | €9,005 | +€8,996 | +101075.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9 | €9,005 | +€8,996 | +101075.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.