FLD HRConsult: 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.
FLD HRConsult
Largest movements
- Cash +€26,882
up €26,882 (+57.2%), from €46,966 to €73,848
mainly Net result for the year (+€33,704) and Other debts (+€17,982)
- Receivables within one year +€10,200
up €10,200 (+12.4%), from €82,391 to €92,591
of which Other amounts receivable: +€27,513
- Tangible fixed assets -€1,716
down €1,716 (-26.9%), from €6,382 to €4,666
of which Furniture and vehicles: -€1,210
- Other debts +€17,982
up €17,982 (+899%), from €2,000 to €19,982
- Reserves +€13,722
up €13,722 (+13.0%), from €105,784 to €119,507
- Tax, wage and social debts +€6,139
up €6,139 (+92.1%), from €6,663 to €12,802
- Gross operating margin +€3,452
up €3,452 (+7.4%), from €46,734 to €50,186
- Taxes +€3,291
up €3,291 (+25.5%), from €12,907 to €16,198
- Financial income +€1,246
up €1,246 (+37.1%), from €3,361 to €4,606
- Financial charges -€1,131
down €1,131 (-43.0%), from €2,632 to €1,501
- Depreciation -€649
down €649 (-27.4%), from €2,365 to €1,716
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 | €135,739 | €171,105 | +€35,366 | +26.1% |
| Fixed assets | 21/28 | €6,382 | €4,666 | -€1,716 | -26.9% |
| Tangible fixed assets | 22/27 | €6,382 | €4,666 | -€1,716 | -26.9% |
| Furniture and vehicles | 24 | €1,477 | €267 | -€1,210 | -81.9% |
| Other tangible fixed assets | 26 | €4,905 | €4,399 | -€506 | -10.3% |
| Current assets | 29/58 | €129,357 | €166,439 | +€37,082 | +28.7% |
| Amounts receivable within one year | 40/41 | €82,391 | €92,591 | +€10,200 | +12.4% |
| Trade receivables | 40 | €19,541 | €2,228 | -€17,313 | -88.6% |
| Other amounts receivable | 41 | €62,850 | €90,364 | +€27,513 | +43.8% |
| Cash at bank and in hand | 54/58 | €46,966 | €73,848 | +€26,882 | +57.2% |
| Total equity and liabilities | 10/49 | €135,739 | €171,105 | +€35,366 | +26.1% |
| Equity | 10/15 | €113,844 | €127,567 | +€13,722 | +12.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €105,784 | €119,507 | +€13,722 | +13.0% |
| Distributable reserves | 133 | €105,784 | €119,507 | +€13,722 | +13.0% |
| Amounts payable | 17/49 | €21,895 | €43,538 | +€21,643 | +98.8% |
| Amounts payable after more than one year | 17 | €1,369 | - | -€1,369 | |
| Financial debts | 170/4 | €1,369 | - | -€1,369 | |
| Amounts payable within one year | 42/48 | €20,526 | €43,428 | +€22,902 | +112% |
| Current portion of amounts payable after more than one year | 42 | €7,895 | €6,467 | -€1,428 | -18.1% |
| Trade debts | 44 | €3,969 | €4,178 | +€210 | +5.3% |
| Suppliers | 440/4 | €3,969 | €4,178 | +€210 | +5.3% |
| Taxes, remuneration and social security | 45 | €6,663 | €12,802 | +€6,139 | +92.1% |
| Taxes | 450/3 | €6,663 | €12,802 | +€6,139 | +92.1% |
| Other amounts payable | 47/48 | €2,000 | €19,982 | +€17,982 | +899% |
| Accrued charges and deferred income | 492/3 | - | €110 | +€110 | |
| Remuneration, social security and pensions | 62 | €405 | - | -€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,365 | €1,716 | -€649 | -27.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €452 | - | -€452 | |
| Other operating charges | 640/8 | €1,640 | €1,673 | +€33 | +2.0% |
| Gross operating margin | 9900 | €46,734 | €50,186 | +€3,452 | +7.4% |
| Operating profit (loss) | 9901 | €41,872 | €46,796 | +€4,925 | +11.8% |
| Financial income | 75/76B | €3,361 | €4,606 | +€1,246 | +37.1% |
| Recurring financial income | 75 | €3,361 | €4,606 | +€1,246 | +37.1% |
| Financial charges | 65/66B | €2,632 | €1,501 | -€1,131 | -43.0% |
| Recurring financial charges | 65 | €2,632 | €1,501 | -€1,131 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €42,600 | €49,902 | +€7,302 | +17.1% |
| Income taxes | 67/77 | €12,907 | €16,198 | +€3,291 | +25.5% |
| Profit (loss) for the period | 9904 | €29,694 | €33,704 | +€4,011 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,694 | €33,704 | +€4,011 | +13.5% |
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 19 October 2026 via checked.be.