FLANDERS 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.
FLANDERS CONSULTING
Largest movements
- Tangible fixed assets -€5,596
down €5,596 (-10.5%), from €53,042 to €47,446
- Cash -€2,112
down €2,112 (-37.2%), from €5,676 to €3,564
mainly Trade debts (-€9,105) and Net result for the year (-€2,847)
- Trade debts -€9,105
no longer reported in 2025 (was €9,105)
- Debts after one year +€5,000
up €5,000 (+11.5%), from €43,500 to €48,500
- Profit (loss) carried forward -€2,847
down €2,847 (-27.5%), from €10,368 to €7,521
- Gross operating margin +€2,906
up €2,906 (+138.1%), from €2,104 to €5,009
- Other operating charges +€62
up €62 (+2.7%), from €2,317 to €2,379
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 | €156,507 | €149,809 | -€6,698 | -4.3% |
| Fixed assets | 21/28 | €53,042 | €47,446 | -€5,596 | -10.5% |
| Tangible fixed assets | 22/27 | €53,042 | €47,446 | -€5,596 | -10.5% |
| Land and buildings | 22 | €53,042 | €47,446 | -€5,596 | -10.5% |
| Current assets | 29/58 | €103,465 | €102,363 | -€1,103 | -1.1% |
| Amounts receivable within one year | 40/41 | €461 | €1,471 | +€1,009 | +218.7% |
| Trade receivables | 40 | €405 | €1,435 | +€1,030 | +254.0% |
| Other amounts receivable | 41 | €56 | €35 | -€21 | -36.6% |
| Current investments | 50/53 | €97,328 | €97,328 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,676 | €3,564 | -€2,112 | -37.2% |
| Total equity and liabilities | 10/49 | €156,507 | €149,809 | -€6,698 | -4.3% |
| Equity | 10/15 | €103,772 | €100,925 | -€2,847 | -2.7% |
| Contributions | 10/11 | €88,888 | €88,888 | = | 0.0% |
| Capital | 10 | €88,888 | €88,888 | = | 0.0% |
| Issued capital | 100 | €88,888 | €88,888 | = | 0.0% |
| Reserves | 13 | €4,516 | €4,516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,516 | €4,516 | = | 0.0% |
| Legal reserve | 130 | €4,516 | €4,516 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,368 | €7,521 | -€2,847 | -27.5% |
| Amounts payable | 17/49 | €52,735 | €48,885 | -€3,851 | -7.3% |
| Amounts payable after more than one year | 17 | €43,500 | €48,500 | +€5,000 | +11.5% |
| Other amounts payable | 178/9 | €43,500 | €48,500 | +€5,000 | +11.5% |
| Amounts payable within one year | 42/48 | €9,160 | €235 | -€8,926 | -97.4% |
| Trade debts | 44 | €9,105 | - | -€9,105 | |
| Suppliers | 440/4 | €9,105 | - | -€9,105 | |
| Taxes, remuneration and social security | 45 | €55 | €235 | +€179 | +322.7% |
| Taxes | 450/3 | €55 | €235 | +€179 | +322.7% |
| Accrued charges and deferred income | 492/3 | €75 | €150 | +€75 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,596 | €5,596 | = | 0.0% |
| Other operating charges | 640/8 | €2,317 | €2,379 | +€62 | +2.7% |
| Gross operating margin | 9900 | €2,104 | €5,009 | +€2,906 | +138.1% |
| Operating profit (loss) | 9901 | -€5,809 | -€2,965 | +€2,844 | +49.0% |
| Financial income | 75/76B | €107 | €118 | +€11 | +10.4% |
| Recurring financial income | 75 | €107 | €118 | +€11 | +10.4% |
| Financial charges | 65/66B | €0 | €0 | = | 0.0% |
| Recurring financial charges | 65 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,702 | -€2,847 | +€2,855 | +50.1% |
| Profit (loss) for the period | 9904 | -€5,702 | -€2,847 | +€2,855 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,702 | -€2,847 | +€2,855 | +50.1% |
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 12 October 2026 via checked.be.