FLB Conseils: 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.
FLB Conseils
Largest movements
- Cash +€114,742
up €114,742 (+292.6%), from €39,211 to €153,953
mainly Net result for the year (+€157,633) and Depreciation (+€54,213)
- Tangible fixed assets -€49,856
down €49,856 (-7.4%), from €672,878 to €623,022
- Reserves +€60,000
up €60,000 (+10.7%), from €561,000 to €621,000
- Debts after one year -€19,674
down €19,674 (-92.3%), from €21,320 to €1,646
- Other debts +€19,446
up €19,446 (+30.2%), from €64,323 to €83,769
- Depreciation -€46,531
down €46,531 (-46.2%), from €100,744 to €54,213
- Gross operating margin -€24,388
down €24,388 (-6.8%), from €360,752 to €336,364
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 | €715,019 | €777,964 | +€62,945 | +8.8% |
| Fixed assets | 21/28 | €672,878 | €623,022 | -€49,856 | -7.4% |
| Tangible fixed assets | 22/27 | €672,878 | €623,022 | -€49,856 | -7.4% |
| Land and buildings | 22 | €591,688 | €569,089 | -€22,598 | -3.8% |
| Plant, machinery and equipment | 23 | €11,736 | €8,214 | -€3,522 | -30.0% |
| Furniture and vehicles | 24 | €69,454 | €45,719 | -€23,736 | -34.2% |
| Current assets | 29/58 | €42,141 | €154,942 | +€112,801 | +267.7% |
| Cash at bank and in hand | 54/58 | €39,211 | €153,953 | +€114,742 | +292.6% |
| Deferred charges and accrued income | 490/1 | €2,930 | €989 | -€1,941 | -66.3% |
| Total equity and liabilities | 10/49 | €715,019 | €777,964 | +€62,945 | +8.8% |
| Equity | 10/15 | €571,523 | €639,156 | +€67,633 | +11.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €561,000 | €621,000 | +€60,000 | +10.7% |
| Distributable reserves | 133 | €561,000 | €621,000 | +€60,000 | +10.7% |
| Profit (loss) carried forward | 14 | €9,523 | €17,156 | +€7,633 | +80.2% |
| Amounts payable | 17/49 | €143,496 | €138,808 | -€4,688 | -3.3% |
| Amounts payable after more than one year | 17 | €21,320 | €1,646 | -€19,674 | -92.3% |
| Financial debts | 170/4 | €21,320 | €1,646 | -€19,674 | -92.3% |
| Amounts payable within one year | 42/48 | €122,175 | €137,162 | +€14,987 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €19,533 | €19,674 | +€141 | +0.7% |
| Trade debts | 44 | €2,581 | €2,475 | -€106 | -4.1% |
| Suppliers | 440/4 | €2,581 | €2,475 | -€106 | -4.1% |
| Taxes, remuneration and social security | 45 | €35,738 | €31,244 | -€4,494 | -12.6% |
| Taxes | 450/3 | €35,738 | €31,244 | -€4,494 | -12.6% |
| Other amounts payable | 47/48 | €64,323 | €83,769 | +€19,446 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,744 | €54,213 | -€46,531 | -46.2% |
| Other operating charges | 640/8 | €7,956 | €10,948 | +€2,991 | +37.6% |
| Gross operating margin | 9900 | €360,752 | €336,364 | -€24,388 | -6.8% |
| Operating profit (loss) | 9901 | €252,052 | €271,203 | +€19,151 | +7.6% |
| Financial income | 75/76B | €3,272 | - | -€3,272 | |
| Recurring financial income | 75 | €3,272 | - | -€3,272 | |
| Financial charges | 65/66B | €43,342 | €46,624 | +€3,282 | +7.6% |
| Recurring financial charges | 65 | €43,342 | €46,624 | +€3,282 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €211,982 | €224,579 | +€12,597 | +5.9% |
| Income taxes | 67/77 | €63,716 | €66,946 | +€3,230 | +5.1% |
| Profit (loss) for the period | 9904 | €148,266 | €157,633 | +€9,367 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €148,266 | €157,633 | +€9,367 | +6.3% |
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 6 October 2026 via checked.be.