FlashPoint 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.
FlashPoint Consulting
Largest movements
- Cash -€81,302
down €81,302 (-63.9%), from €127,286 to €45,984
mainly Contributions, distributions and other (-€135,398) and Advances received (-€4,534)
- Receivables within one year -€3,686
down €3,686 (-13.6%), from €27,018 to €23,331
- Stocks and contracts +€2,000
new in 2025: €2,000
- Profit (loss) carried forward -€77,784
down €77,784 (-57.4%), from €135,398 to €57,614
- Advances received -€4,534
down €4,534 (-100%), from €4,534 to €0
- Other debts -€2,357
down €2,357 (-43.6%), from €5,411 to €3,054
- Trade debts +€2,310
up €2,310 (+218%), from €1,060 to €3,371
- Gross operating margin -€5,775
down €5,775 (-7.0%), from €81,965 to €76,191
- Taxes -€1,087
down €1,087 (-6.6%), from €16,522 to €15,435
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 | €159,451 | €75,459 | -€83,992 | -52.7% |
| Fixed assets | 21/28 | €4,475 | €3,118 | -€1,357 | -30.3% |
| Tangible fixed assets | 22/27 | €4,475 | €3,118 | -€1,357 | -30.3% |
| Plant, machinery and equipment | 23 | €3,760 | €2,243 | -€1,517 | -40.3% |
| Furniture and vehicles | 24 | €715 | €875 | +€160 | +22.4% |
| Current assets | 29/58 | €154,976 | €72,341 | -€82,635 | -53.3% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Stocks | 30/36 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €27,018 | €23,331 | -€3,686 | -13.6% |
| Trade receivables | 40 | €27,018 | €23,331 | -€3,686 | -13.6% |
| Cash at bank and in hand | 54/58 | €127,286 | €45,984 | -€81,302 | -63.9% |
| Deferred charges and accrued income | 490/1 | €672 | €1,026 | +€354 | +52.6% |
| Total equity and liabilities | 10/49 | €159,451 | €75,459 | -€83,992 | -52.7% |
| Equity | 10/15 | €137,398 | €59,614 | -€77,784 | -56.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,398 | €57,614 | -€77,784 | -57.4% |
| Amounts payable | 17/49 | €22,053 | €15,845 | -€6,208 | -28.1% |
| Amounts payable within one year | 42/48 | €21,738 | €15,845 | -€5,893 | -27.1% |
| Trade debts | 44 | €1,060 | €3,371 | +€2,310 | +218% |
| Suppliers | 440/4 | €1,060 | €3,371 | +€2,310 | +218% |
| Advances received on contracts in progress | 46 | €4,534 | €0 | -€4,534 | -100% |
| Taxes, remuneration and social security | 45 | €10,733 | €9,420 | -€1,313 | -12.2% |
| Taxes | 450/3 | €10,733 | €9,420 | -€1,313 | -12.2% |
| Other amounts payable | 47/48 | €5,411 | €3,054 | -€2,357 | -43.6% |
| Accrued charges and deferred income | 492/3 | €315 | €0 | -€315 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,324 | €2,609 | +€285 | +12.3% |
| Other operating charges | 640/8 | €343 | €644 | +€301 | +87.8% |
| Gross operating margin | 9900 | €81,965 | €76,191 | -€5,775 | -7.0% |
| Operating profit (loss) | 9901 | €79,299 | €72,938 | -€6,361 | -8.0% |
| Financial income | 75/76B | €14 | €277 | +€263 | +1,931% |
| Recurring financial income | 75 | €14 | €277 | +€263 | +1,931% |
| Financial charges | 65/66B | €389 | €166 | -€223 | -57.4% |
| Recurring financial charges | 65 | €389 | €166 | -€223 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €78,923 | €73,049 | -€5,875 | -7.4% |
| Income taxes | 67/77 | €16,522 | €15,435 | -€1,087 | -6.6% |
| Profit (loss) for the period | 9904 | €62,401 | €57,614 | -€4,787 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,401 | €57,614 | -€4,787 | -7.7% |
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 14 October 2026 via checked.be.