FLCONSULT: 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.
FLCONSULT
Largest movements
- Receivables within one year +€11,552
up €11,552 (+65.5%), from €17,630 to €29,182
- Cash +€5,776
up €5,776 (+328.7%), from €1,757 to €7,533
mainly Net result for the year (+€6,996) and Depreciation (+€6,169)
- Tangible fixed assets -€1,743
down €1,743 (-9.0%), from €19,383 to €17,640
of which Other tangible fixed assets: -€1,366
- Intangible fixed assets -€686
down €686 (-69.4%), from €988 to €302
- Deferred charges and accrued income -€647
no longer reported in 2025 (was €647)
- Profit (loss) carried forward +€6,996
up €6,996 (+53.8%), from €13,002 to €19,998
- Tax, wage and social debts +€4,250
up €4,250 (+49.5%), from €8,590 to €12,840
- Trade debts +€3,006
up €3,006 (+57.6%), from €5,222 to €8,228
- Gross operating margin +€18,773
up €18,773, from -€1,111 to €17,662
- Taxes +€3,363
up €3,363 (+4624.6%), from €73 to €3,436
- Depreciation +€1,225
up €1,225 (+24.8%), from €4,944 to €6,169
- Other operating charges -€535
down €535 (-47.8%), from €1,120 to €584
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 | €40,405 | €54,657 | +€14,252 | +35.3% |
| Fixed assets | 21/28 | €20,371 | €17,942 | -€2,429 | -11.9% |
| Intangible fixed assets | 21 | €988 | €302 | -€686 | -69.4% |
| Tangible fixed assets | 22/27 | €19,383 | €17,640 | -€1,743 | -9.0% |
| Furniture and vehicles | 24 | €10,322 | €9,945 | -€377 | -3.7% |
| Other tangible fixed assets | 26 | €9,061 | €7,694 | -€1,366 | -15.1% |
| Current assets | 29/58 | €20,034 | €36,715 | +€16,681 | +83.3% |
| Amounts receivable within one year | 40/41 | €17,630 | €29,182 | +€11,552 | +65.5% |
| Trade receivables | 40 | €17,630 | €29,182 | +€11,552 | +65.5% |
| Cash at bank and in hand | 54/58 | €1,757 | €7,533 | +€5,776 | +328.7% |
| Deferred charges and accrued income | 490/1 | €647 | - | -€647 | |
| Total equity and liabilities | 10/49 | €40,405 | €54,657 | +€14,252 | +35.3% |
| Equity | 10/15 | €26,474 | €33,470 | +€6,996 | +26.4% |
| Contributions | 10/11 | €12,247 | €12,247 | = | 0.0% |
| Reserves | 13 | €1,225 | €1,225 | = | 0.0% |
| Distributable reserves | 133 | €1,225 | €1,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,002 | €19,998 | +€6,996 | +53.8% |
| Amounts payable | 17/49 | €13,931 | €21,187 | +€7,256 | +52.1% |
| Amounts payable within one year | 42/48 | €13,931 | €21,187 | +€7,256 | +52.1% |
| Trade debts | 44 | €5,222 | €8,228 | +€3,006 | +57.6% |
| Suppliers | 440/4 | €5,222 | €8,228 | +€3,006 | +57.6% |
| Taxes, remuneration and social security | 45 | €8,590 | €12,840 | +€4,250 | +49.5% |
| Taxes | 450/3 | €8,590 | €12,840 | +€4,250 | +49.5% |
| Other amounts payable | 47/48 | €119 | €119 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,944 | €6,169 | +€1,225 | +24.8% |
| Other operating charges | 640/8 | €1,120 | €584 | -€535 | -47.8% |
| Gross operating margin | 9900 | -€1,111 | €17,662 | +€18,773 | |
| Operating profit (loss) | 9901 | -€7,175 | €10,909 | +€18,084 | |
| Financial income | 75/76B | €29 | €45 | +€17 | +58.4% |
| Recurring financial income | 75 | €29 | €45 | +€17 | +58.4% |
| Financial charges | 65/66B | €520 | €523 | +€3 | +0.6% |
| Recurring financial charges | 65 | €520 | €523 | +€3 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,666 | €10,432 | +€18,097 | |
| Income taxes | 67/77 | €73 | €3,436 | +€3,363 | +4624.6% |
| Profit (loss) for the period | 9904 | -€7,738 | €6,996 | +€14,734 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,738 | €6,996 | +€14,734 |
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 30 September 2026 via checked.be.