FLAMAND CONSULT: what changed
Two fiscal 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
FLAMAND CONSULT
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€53,014
2024 · €16,352+€36,662
Equity
€1.6m
2024 · €1.6m+€20,366
Cash
€29,204
2024 · €16,616+€12,588
Balance sheet total
€1.6m
2024 · €1.6m+€23,148
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€20,366
up €20,366 (+1.3%), from €1.5m to €1.6m
Income statement
- Gross operating margin +€66,350
up €66,350 (+240.5%), from €27,587 to €93,937
- Taxes +€13,632
up €13,632 (+680.0%), from €2,005 to €15,637
- Depreciation +€8,397
up €8,397 (+17.1%), from €49,089 to €57,486
- Financial income -€5,721
down €5,721 (-10.7%), from €53,606 to €47,885
- Other operating charges +€1,035
up €1,035 (+8.0%), from €12,961 to €13,996
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
€16,352
Gross operating margin
+€66,350
Depreciation
-€8,397
Other operating charges
-€1,035
Financial income
-€5,721
Financial charges
-€904
Taxes
-€13,632
Result 2025
€53,014
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.
From operations
+€105,067
Investment
-€59,783
Financing
-€32,695
Cash 2024
€16,616
From operations (derived)
+€105,067
Net result for the year
+€53,014
Depreciation
+€57,486
Receivables within one year
-€6,394
Deferred charges and accrued income
-€1,868
Trade debts
-€4,860
Tax, wage and social debts
+€6,409
Other debts
+€327
Accrued charges and deferred income
+€953
Investment (derived)
-€59,783
Investment in fixed assets (net)
-€59,783
Financing
-€32,695
Short-term financial debts
-€48
Contributions, distributions and other
-€32,647
Cash 2025
€29,204
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,599,956 | €1,623,104 | +€23,148 | +1.4% |
| Fixed assets | 21/28 | €628,049 | €630,346 | +€2,297 | +0.4% |
| Tangible fixed assets | 22/27 | €628,049 | €630,346 | +€2,297 | +0.4% |
| Land and buildings | 22 | €357,206 | €334,914 | -€22,292 | -6.2% |
| Plant, machinery and equipment | 23 | €9,263 | €15,736 | +€6,472 | +69.9% |
| Furniture and vehicles | 24 | €6,180 | €24,296 | +€18,117 | +293.2% |
| Other tangible fixed assets | 26 | €255,400 | €255,400 | = | 0.0% |
| Current assets | 29/58 | €971,907 | €992,757 | +€20,850 | +2.1% |
| Stocks and contracts in progress | 3 | €645 | €645 | = | 0.0% |
| Stocks | 30/36 | €645 | €645 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €949,244 | €955,638 | +€6,394 | +0.7% |
| Trade receivables | 40 | €41,830 | €37,574 | -€4,256 | -10.2% |
| Other amounts receivable | 41 | €907,414 | €918,064 | +€10,650 | +1.2% |
| Cash at bank and in hand | 54/58 | €16,616 | €29,204 | +€12,588 | +75.8% |
| Deferred charges and accrued income | 490/1 | €5,402 | €7,271 | +€1,868 | +34.6% |
| Total equity and liabilities | 10/49 | €1,599,956 | €1,623,104 | +€23,148 | +1.4% |
| Equity | 10/15 | €1,556,589 | €1,576,955 | +€20,366 | +1.3% |
| Contributions | 10/11 | €20,100 | €20,100 | = | 0.0% |
| Reserves | 13 | €1,536,489 | €1,556,855 | +€20,366 | +1.3% |
| Distributable reserves | 133 | €1,536,489 | €1,556,855 | +€20,366 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,367 | €46,148 | +€2,781 | +6.4% |
| Amounts payable within one year | 42/48 | €42,899 | €44,727 | +€1,828 | +4.3% |
| Financial debts | 43 | €568 | €520 | -€48 | -8.5% |
| Credit institutions | 430/8 | €568 | €520 | -€48 | -8.5% |
| Trade debts | 44 | €11,820 | €6,960 | -€4,860 | -41.1% |
| Suppliers | 440/4 | €11,820 | €6,960 | -€4,860 | -41.1% |
| Taxes, remuneration and social security | 45 | €10,511 | €16,921 | +€6,409 | +61.0% |
| Taxes | 450/3 | €10,511 | €13,461 | +€2,949 | +28.1% |
| Remuneration and social security | 454/9 | €0 | €3,460 | +€3,460 | |
| Other amounts payable | 47/48 | €20,000 | €20,327 | +€327 | +1.6% |
| Accrued charges and deferred income | 492/3 | €468 | €1,421 | +€953 | +203.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,089 | €57,486 | +€8,397 | +17.1% |
| Other operating charges | 640/8 | €12,961 | €13,996 | +€1,035 | +8.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,587 | €93,937 | +€66,350 | +240.5% |
| Operating profit (loss) | 9901 | -€34,464 | €22,455 | +€56,919 | |
| Financial income | 75/76B | €53,606 | €47,885 | -€5,721 | -10.7% |
| Recurring financial income | 75 | €53,606 | €47,885 | -€5,721 | -10.7% |
| Financial charges | 65/66B | €786 | €1,689 | +€904 | +115.0% |
| Recurring financial charges | 65 | €786 | €1,689 | +€904 | +115.0% |
| Profit (loss) for the period before taxes | 9903 | €18,357 | €68,650 | +€50,294 | +274.0% |
| Income taxes | 67/77 | €2,005 | €15,637 | +€13,632 | +680.0% |
| Profit (loss) for the period | 9904 | €16,352 | €53,014 | +€36,662 | +224.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,352 | €53,014 | +€36,662 | +224.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.