FLB 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.
FLB Consulting
Largest movements
- Cash -€31,999
down €31,999 (-53.8%), from €59,497 to €27,498
mainly Contributions, distributions and other (-€59,004) and Tax, wage and social debts (-€9,084)
- Receivables within one year +€2,285
up €2,285 (+12.7%), from €18,006 to €20,291
of which Trade receivables: +€1,443
- Reserves -€50,249
down €50,249 (-85.2%), from €59,004 to €8,755
- Other debts +€25,173
new in 2025: €25,173
- Tax, wage and social debts -€9,084
down €9,084 (-61.2%), from €14,835 to €5,751
- Trade debts +€3,923
up €3,923 (+106%), from €3,719 to €7,642
- Gross operating margin -€16,349
down €16,349 (-49.4%), from €33,103 to €16,754
- Taxes -€3,348
down €3,348 (-37.4%), from €8,960 to €5,612
- Other operating charges +€480
up €480 (+103%), from €466 to €945
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 | €78,558 | €48,437 | -€30,121 | -38.3% |
| Fixed assets | 21/28 | €114 | - | -€114 | |
| Tangible fixed assets | 22/27 | €114 | - | -€114 | |
| Plant, machinery and equipment | 23 | €114 | - | -€114 | |
| Current assets | 29/58 | €78,444 | €48,437 | -€30,008 | -38.3% |
| Amounts receivable within one year | 40/41 | €18,006 | €20,291 | +€2,285 | +12.7% |
| Trade receivables | 40 | €16,460 | €17,903 | +€1,443 | +8.8% |
| Other amounts receivable | 41 | €1,546 | €2,388 | +€842 | +54.5% |
| Cash at bank and in hand | 54/58 | €59,497 | €27,498 | -€31,999 | -53.8% |
| Deferred charges and accrued income | 490/1 | €942 | €648 | -€294 | -31.2% |
| Total equity and liabilities | 10/49 | €78,558 | €48,437 | -€30,121 | -38.3% |
| Equity | 10/15 | €60,004 | €9,755 | -€50,249 | -83.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,004 | €8,755 | -€50,249 | -85.2% |
| Distributable reserves | 133 | €59,004 | €8,755 | -€50,249 | -85.2% |
| Amounts payable | 17/49 | €18,554 | €38,681 | +€20,127 | +108% |
| Amounts payable within one year | 42/48 | €18,554 | €38,566 | +€20,012 | +108% |
| Trade debts | 44 | €3,719 | €7,642 | +€3,923 | +106% |
| Suppliers | 440/4 | €3,719 | €7,642 | +€3,923 | +106% |
| Taxes, remuneration and social security | 45 | €14,835 | €5,751 | -€9,084 | -61.2% |
| Taxes | 450/3 | €14,835 | €5,751 | -€9,084 | -61.2% |
| Other amounts payable | 47/48 | - | €25,173 | +€25,173 | |
| Accrued charges and deferred income | 492/3 | - | €115 | +€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247 | €114 | -€133 | -53.9% |
| Other operating charges | 640/8 | €466 | €945 | +€480 | +103% |
| Gross operating margin | 9900 | €33,103 | €16,754 | -€16,349 | -49.4% |
| Operating profit (loss) | 9901 | €32,391 | €15,695 | -€16,696 | -51.5% |
| Financial income | 75/76B | €205 | €6 | -€198 | -96.8% |
| Recurring financial income | 75 | €205 | €6 | -€198 | -96.8% |
| Financial charges | 65/66B | €1,552 | €1,334 | -€218 | -14.1% |
| Recurring financial charges | 65 | €1,552 | €1,334 | -€218 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €31,044 | €14,367 | -€16,676 | -53.7% |
| Income taxes | 67/77 | €8,960 | €5,612 | -€3,348 | -37.4% |
| Profit (loss) for the period | 9904 | €22,084 | €8,755 | -€13,328 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,084 | €8,755 | -€13,328 | -60.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.