FLASH 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
FLASH CONSULT
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,551
2024 · €11,979-€427
Equity
€182,461
2024 · €170,910+€11,551
Cash
€2,474
2024 · €24+€2,449
Balance sheet total
€1.1m
2024 · €1.1m-€2,000
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€29,272
down €29,272 (-5.1%), from €575,448 to €546,177
- Profit (loss) carried forward +€11,551
up €11,551 (+9.1%), from €126,393 to €137,944
Income statement
- Taxes -€25,995
down €25,995 (-79.9%), from €32,549 to €6,554
- Gross operating margin -€2,572
down €2,572 (-8.1%), from €31,735 to €29,163
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
€11,979
Gross operating margin
-€2,572
Other operating charges
-€26
Financial income
+€1
Financial charges
+€248
Taxes
+€25,995
Deferred taxes and other
-€24,073
Result 2025
€11,551
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
+€21,064
Investment
€0
Financing
-€18,614
Cash 2024
€24
From operations (derived)
+€21,064
Net result for the year
+€11,551
Depreciation
+€8,318
Receivables within one year
-€3,856
Smaller working-capital items
-€49
Tax, wage and social debts
-€1,230
Other debts
+€6,328
Financing
-€18,614
Debts after one year
-€29,272
Current portion of long-term debt
+€10,658
Cash 2025
€2,474
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,103,069 | €1,101,069 | -€2,000 | -0.2% |
| Fixed assets | 21/28 | €1,100,553 | €1,092,235 | -€8,318 | -0.8% |
| Tangible fixed assets | 22/27 | €9,731 | €1,413 | -€8,318 | -85.5% |
| Furniture and vehicles | 24 | €9,731 | €1,413 | -€8,318 | -85.5% |
| Financial fixed assets | 28 | €1,090,822 | €1,090,822 | = | 0.0% |
| Current assets | 29/58 | €2,516 | €8,834 | +€6,318 | +251.1% |
| Amounts receivable within one year | 40/41 | €2,192 | €6,048 | +€3,856 | +175.9% |
| Trade receivables | 40 | €2,192 | - | -€2,192 | |
| Other amounts receivable | 41 | - | €6,048 | +€6,048 | |
| Cash at bank and in hand | 54/58 | €24 | €2,474 | +€2,449 | +10151.1% |
| Deferred charges and accrued income | 490/1 | €300 | €313 | +€13 | +4.2% |
| Total equity and liabilities | 10/49 | €1,103,069 | €1,101,069 | -€2,000 | -0.2% |
| Equity | 10/15 | €170,910 | €182,461 | +€11,551 | +6.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €25,967 | €25,967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €19,717 | €19,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,393 | €137,944 | +€11,551 | +9.1% |
| Amounts payable | 17/49 | €932,159 | €918,608 | -€13,551 | -1.5% |
| Amounts payable after more than one year | 17 | €575,448 | €546,177 | -€29,272 | -5.1% |
| Financial debts | 170/4 | €575,448 | €546,177 | -€29,272 | -5.1% |
| Amounts payable within one year | 42/48 | €325,820 | €341,530 | +€15,710 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €18,614 | €29,272 | +€10,658 | +57.3% |
| Trade debts | 44 | €861 | €815 | -€46 | -5.3% |
| Suppliers | 440/4 | €861 | €815 | -€46 | -5.3% |
| Taxes, remuneration and social security | 45 | €11,220 | €9,990 | -€1,230 | -11.0% |
| Taxes | 450/3 | €11,220 | €9,990 | -€1,230 | -11.0% |
| Other amounts payable | 47/48 | €295,124 | €301,453 | +€6,328 | +2.1% |
| Accrued charges and deferred income | 492/3 | €30,891 | €30,901 | +€10 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,318 | €8,318 | = | 0.0% |
| Other operating charges | 640/8 | €899 | €926 | +€26 | +2.9% |
| Gross operating margin | 9900 | €31,735 | €29,163 | -€2,572 | -8.1% |
| Operating profit (loss) | 9901 | €22,518 | €19,920 | -€2,598 | -11.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +170.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +170.3% |
| Financial charges | 65/66B | €2,063 | €1,815 | -€248 | -12.0% |
| Recurring financial charges | 65 | €2,063 | €1,815 | -€248 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €20,455 | €18,105 | -€2,350 | -11.5% |
| Transfer from deferred taxes | 780 | €24,073 | - | -€24,073 | |
| Income taxes | 67/77 | €32,549 | €6,554 | -€25,995 | -79.9% |
| Profit (loss) for the period | 9904 | €11,979 | €11,551 | -€427 | -3.6% |
| Transfer from tax-exempt reserves | 789 | €72,218 | - | -€72,218 | |
| Profit (loss) for the period to be appropriated | 9905 | €84,197 | €11,551 | -€72,646 | -86.3% |
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 5 October 2026 via checked.be.