FLDV Consult: 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.
FLDV Consult
Largest movements
- Cash -€114,489
down €114,489 (-75.9%), from €150,761 to €36,272
mainly Other debts (-€83,397) and Contributions, distributions and other (-€82,353)
- Tangible fixed assets -€14,145
down €14,145 (-21.1%), from €66,946 to €52,800
of which Furniture and vehicles: -€10,687
- Receivables within one year -€4,294
down €4,294 (-28.1%), from €15,294 to €11,000
of which Trade receivables: -€3,962
- Other debts -€83,397
down €83,397 (-97.4%), from €85,650 to €2,252
- Tax, wage and social debts -€26,832
down €26,832 (-74.2%), from €36,173 to €9,341
- Reserves -€23,010
down €23,010 (-24.9%), from €92,353 to €69,343
- Gross operating margin -€3,208
down €3,208 (-3.5%), from €92,943 to €89,735
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 | €234,359 | €101,523 | -€132,836 | -56.7% |
| Fixed assets | 21/28 | €66,946 | €52,800 | -€14,145 | -21.1% |
| Tangible fixed assets | 22/27 | €66,946 | €52,800 | -€14,145 | -21.1% |
| Furniture and vehicles | 24 | €39,644 | €28,957 | -€10,687 | -27.0% |
| Other tangible fixed assets | 26 | €27,302 | €23,843 | -€3,458 | -12.7% |
| Current assets | 29/58 | €167,413 | €48,723 | -€118,690 | -70.9% |
| Amounts receivable within one year | 40/41 | €15,294 | €11,000 | -€4,294 | -28.1% |
| Trade receivables | 40 | €14,962 | €11,000 | -€3,962 | -26.5% |
| Other amounts receivable | 41 | €333 | €0 | -€333 | -100% |
| Cash at bank and in hand | 54/58 | €150,761 | €36,272 | -€114,489 | -75.9% |
| Deferred charges and accrued income | 490/1 | €1,357 | €1,451 | +€94 | +6.9% |
| Total equity and liabilities | 10/49 | €234,359 | €101,523 | -€132,836 | -56.7% |
| Equity | 10/15 | €110,953 | €87,943 | -€23,010 | -20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,353 | €69,343 | -€23,010 | -24.9% |
| Distributable reserves | 133 | €92,353 | €69,343 | -€23,010 | -24.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,406 | €13,581 | -€109,825 | -89.0% |
| Amounts payable within one year | 42/48 | €122,092 | €12,264 | -€109,829 | -90.0% |
| Trade debts | 44 | €270 | €671 | +€401 | +149% |
| Suppliers | 440/4 | €270 | €671 | +€401 | +149% |
| Taxes, remuneration and social security | 45 | €36,173 | €9,341 | -€26,832 | -74.2% |
| Taxes | 450/3 | €36,173 | €9,341 | -€26,832 | -74.2% |
| Other amounts payable | 47/48 | €85,650 | €2,252 | -€83,397 | -97.4% |
| Accrued charges and deferred income | 492/3 | €1,314 | €1,317 | +€3 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,923 | €14,145 | +€223 | +1.6% |
| Other operating charges | 640/8 | €616 | €186 | -€431 | -69.9% |
| Gross operating margin | 9900 | €92,943 | €89,735 | -€3,208 | -3.5% |
| Operating profit (loss) | 9901 | €78,404 | €75,404 | -€3,000 | -3.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €397 | €395 | -€3 | -0.7% |
| Recurring financial charges | 65 | €397 | €395 | -€3 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €78,007 | €75,010 | -€2,997 | -3.8% |
| Income taxes | 67/77 | €16,198 | €15,667 | -€531 | -3.3% |
| Profit (loss) for the period | 9904 | €61,809 | €59,343 | -€2,466 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,809 | €59,343 | -€2,466 | -4.0% |
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 14 October 2026 via checked.be.