Flash 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.
Flash Consulting
Largest movements
- Receivables within one year +€35,386
up €35,386 (+184%), from €19,199 to €54,586
of which Trade receivables: +€26,477
- Cash -€19,887
down €19,887 (-27.9%), from €71,364 to €51,477
mainly Receivables within one year (-€35,386) and Investment in fixed assets (net) (-€3,800)
- Deferred charges and accrued income +€1,423
up €1,423 (+33.4%), from €4,261 to €5,684
- Profit (loss) carried forward +€16,177
up €16,177 (+26.5%), from €61,150 to €77,327
- Gross operating margin -€15,411
down €15,411 (-36.3%), from €42,509 to €27,098
- Taxes -€3,434
down €3,434 (-38.3%), from €8,960 to €5,526
- Depreciation +€615
up €615 (+26.8%), from €2,292 to €2,907
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,275 | €121,090 | +€17,816 | +17.3% |
| Fixed assets | 21/28 | €8,450 | €9,343 | +€893 | +10.6% |
| Tangible fixed assets | 22/27 | €8,450 | €9,343 | +€893 | +10.6% |
| Land and buildings | 22 | - | €3,644 | +€3,644 | |
| Plant, machinery and equipment | 23 | €8,450 | €5,700 | -€2,751 | -32.6% |
| Current assets | 29/58 | €94,824 | €111,747 | +€16,922 | +17.8% |
| Amounts receivable within one year | 40/41 | €19,199 | €54,586 | +€35,386 | +184% |
| Trade receivables | 40 | €7,001 | €33,478 | +€26,477 | +378% |
| Other amounts receivable | 41 | €12,198 | €21,108 | +€8,910 | +73.0% |
| Cash at bank and in hand | 54/58 | €71,364 | €51,477 | -€19,887 | -27.9% |
| Deferred charges and accrued income | 490/1 | €4,261 | €5,684 | +€1,423 | +33.4% |
| Total equity and liabilities | 10/49 | €103,275 | €121,090 | +€17,816 | +17.3% |
| Equity | 10/15 | €81,610 | €97,787 | +€16,177 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,150 | €77,327 | +€16,177 | +26.5% |
| Amounts payable | 17/49 | €21,664 | €23,303 | +€1,639 | +7.6% |
| Amounts payable within one year | 42/48 | €19,970 | €21,076 | +€1,106 | +5.5% |
| Trade debts | 44 | €720 | €1,329 | +€608 | +84.4% |
| Suppliers | 440/4 | €720 | €1,329 | +€608 | +84.4% |
| Taxes, remuneration and social security | 45 | €17,050 | €17,547 | +€498 | +2.9% |
| Taxes | 450/3 | €17,050 | €17,547 | +€498 | +2.9% |
| Other amounts payable | 47/48 | €2,200 | €2,200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,694 | €2,227 | +€533 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,292 | €2,907 | +€615 | +26.8% |
| Other operating charges | 640/8 | €208 | €210 | +€2 | +1.0% |
| Gross operating margin | 9900 | €42,509 | €27,098 | -€15,411 | -36.3% |
| Operating profit (loss) | 9901 | €40,009 | €23,981 | -€16,028 | -40.1% |
| Financial charges | 65/66B | €2,592 | €2,278 | -€314 | -12.1% |
| Recurring financial charges | 65 | €2,592 | €2,278 | -€314 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €37,417 | €21,703 | -€15,714 | -42.0% |
| Income taxes | 67/77 | €8,960 | €5,526 | -€3,434 | -38.3% |
| Profit (loss) for the period | 9904 | €28,457 | €16,177 | -€12,280 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,457 | €16,177 | -€12,280 | -43.2% |
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 16 October 2026 via checked.be.