Flavium 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.
Flavium Consulting
Largest movements
- Cash +€12,013
up €12,013 (+25.9%), from €46,364 to €58,377
mainly Net result for the year (+€25,564) and Depreciation (+€12,852)
- Receivables within one year +€10,185
up €10,185 (+186%), from €5,479 to €15,664
of which Trade receivables: +€10,262
- Tangible fixed assets -€7,308
down €7,308 (-17.6%), from €41,490 to €34,182
- Reserves +€25,564
up €25,564 (+94.3%), from €27,124 to €52,688
- Debts after one year -€16,107
down €16,107 (-36.6%), from €44,007 to €27,900
- Current portion of long-term debt +€5,707
up €5,707 (+76.2%), from €7,493 to €13,200
- Trade debts -€1,614
down €1,614 (-42.5%), from €3,799 to €2,185
- Tax, wage and social debts +€1,110
up €1,110 (+16.0%), from €6,946 to €8,056
of which Remuneration and social security: +€1,000
- Depreciation +€5,673
up €5,673 (+79.0%), from €7,179 to €12,852
- Gross operating margin +€4,565
up €4,565 (+10.9%), from €41,732 to €46,298
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 | €94,368 | €109,030 | +€14,661 | +15.5% |
| Fixed assets | 21/28 | €41,628 | €34,320 | -€7,308 | -17.6% |
| Tangible fixed assets | 22/27 | €41,490 | €34,182 | -€7,308 | -17.6% |
| Furniture and vehicles | 24 | €41,490 | €34,182 | -€7,308 | -17.6% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €52,740 | €74,710 | +€21,969 | +41.7% |
| Amounts receivable within one year | 40/41 | €5,479 | €15,664 | +€10,185 | +186% |
| Trade receivables | 40 | €4,360 | €14,622 | +€10,262 | +235% |
| Other amounts receivable | 41 | €1,119 | €1,042 | -€77 | -6.9% |
| Cash at bank and in hand | 54/58 | €46,364 | €58,377 | +€12,013 | +25.9% |
| Deferred charges and accrued income | 490/1 | €897 | €669 | -€228 | -25.5% |
| Total equity and liabilities | 10/49 | €94,368 | €109,030 | +€14,661 | +15.5% |
| Equity | 10/15 | €32,124 | €57,688 | +€25,564 | +79.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,124 | €52,688 | +€25,564 | +94.3% |
| Distributable reserves | 133 | €27,124 | €52,688 | +€25,564 | +94.3% |
| Amounts payable | 17/49 | €62,245 | €51,341 | -€10,903 | -17.5% |
| Amounts payable after more than one year | 17 | €44,007 | €27,900 | -€16,107 | -36.6% |
| Financial debts | 170/4 | €44,007 | €27,900 | -€16,107 | -36.6% |
| Amounts payable within one year | 42/48 | €18,238 | €23,441 | +€5,204 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €7,493 | €13,200 | +€5,707 | +76.2% |
| Trade debts | 44 | €3,799 | €2,185 | -€1,614 | -42.5% |
| Suppliers | 440/4 | €3,799 | €2,185 | -€1,614 | -42.5% |
| Taxes, remuneration and social security | 45 | €6,946 | €8,056 | +€1,110 | +16.0% |
| Taxes | 450/3 | €6,946 | €7,056 | +€110 | +1.6% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,179 | €12,852 | +€5,673 | +79.0% |
| Other operating charges | 640/8 | €387 | €583 | +€196 | +50.6% |
| Gross operating margin | 9900 | €41,732 | €46,298 | +€4,565 | +10.9% |
| Operating profit (loss) | 9901 | €34,166 | €32,862 | -€1,304 | -3.8% |
| Financial income | 75/76B | €273 | €39 | -€234 | -85.6% |
| Recurring financial income | 75 | €273 | €39 | -€234 | -85.6% |
| Financial charges | 65/66B | €369 | €281 | -€88 | -23.9% |
| Recurring financial charges | 65 | €369 | €281 | -€88 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €34,070 | €32,620 | -€1,449 | -4.3% |
| Income taxes | 67/77 | €6,946 | €7,056 | +€110 | +1.6% |
| Profit (loss) for the period | 9904 | €27,124 | €25,564 | -€1,560 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,124 | €25,564 | -€1,560 | -5.7% |
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 1 November 2026 via checked.be.