FLEDGE-UP 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.
FLEDGE-UP CONSULTING
Largest movements
- Receivables within one year -€20,498
down €20,498 (-65.9%), from €31,111 to €10,613
- Cash -€13,550
down €13,550 (-5.5%), from €246,221 to €232,671
mainly Contributions, distributions and other (-€66,258) and Other debts (-€14,042)
- Profit (loss) carried forward -€65,114
down €65,114 (-97.5%), from €66,817 to €1,703
- Reserves +€39,028
up €39,028 (+23.8%), from €164,163 to €203,191
of which Distributable reserves: +€39,028
- Other debts -€14,042
down €14,042 (-92.7%), from €15,141 to €1,099
- Tax, wage and social debts +€5,726
up €5,726 (+29.3%), from €19,568 to €25,294
of which Taxes: +€4,654
- Gross operating margin -€13,409
down €13,409 (-17.2%), from €78,084 to €64,675
- Taxes -€2,727
down €2,727 (-10.7%), from €25,471 to €22,744
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 | €281,786 | €246,330 | -€35,456 | -12.6% |
| Fixed assets | 21/28 | €2,190 | €782 | -€1,408 | -64.3% |
| Tangible fixed assets | 22/27 | €2,010 | €602 | -€1,408 | -70.0% |
| Furniture and vehicles | 24 | €2,010 | €602 | -€1,408 | -70.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €279,596 | €245,548 | -€34,048 | -12.2% |
| Amounts receivable within one year | 40/41 | €31,111 | €10,613 | -€20,498 | -65.9% |
| Trade receivables | 40 | €31,111 | €10,613 | -€20,498 | -65.9% |
| Cash at bank and in hand | 54/58 | €246,221 | €232,671 | -€13,550 | -5.5% |
| Deferred charges and accrued income | 490/1 | €2,264 | €2,264 | = | 0.0% |
| Total equity and liabilities | 10/49 | €281,786 | €246,330 | -€35,456 | -12.6% |
| Equity | 10/15 | €243,380 | €217,294 | -€26,086 | -10.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €164,163 | €203,191 | +€39,028 | +23.8% |
| Non-distributable reserves | 130/1 | €113,858 | €113,858 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €111,998 | €111,998 | = | 0.0% |
| Distributable reserves | 133 | €50,305 | €89,333 | +€39,028 | +77.6% |
| Profit (loss) carried forward | 14 | €66,817 | €1,703 | -€65,114 | -97.5% |
| Amounts payable | 17/49 | €38,406 | €29,036 | -€9,370 | -24.4% |
| Amounts payable within one year | 42/48 | €38,406 | €29,036 | -€9,370 | -24.4% |
| Trade debts | 44 | €3,697 | €2,643 | -€1,054 | -28.5% |
| Suppliers | 440/4 | €3,697 | €2,643 | -€1,054 | -28.5% |
| Taxes, remuneration and social security | 45 | €19,568 | €25,294 | +€5,726 | +29.3% |
| Taxes | 450/3 | €19,568 | €24,222 | +€4,654 | +23.8% |
| Remuneration and social security | 454/9 | - | €1,072 | +€1,072 | |
| Other amounts payable | 47/48 | €15,141 | €1,099 | -€14,042 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,408 | €1,408 | = | 0.0% |
| Other operating charges | 640/8 | €98 | €101 | +€3 | +3.1% |
| Gross operating margin | 9900 | €78,084 | €64,675 | -€13,409 | -17.2% |
| Operating profit (loss) | 9901 | €76,578 | €63,166 | -€13,412 | -17.5% |
| Financial income | 75/76B | €2 | €1 | -€1 | -50.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -50.0% |
| Financial charges | 65/66B | €245 | €251 | +€6 | +2.4% |
| Recurring financial charges | 65 | €245 | €251 | +€6 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €76,335 | €62,916 | -€13,419 | -17.6% |
| Income taxes | 67/77 | €25,471 | €22,744 | -€2,727 | -10.7% |
| Profit (loss) for the period | 9904 | €50,864 | €40,172 | -€10,692 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,864 | €40,172 | -€10,692 | -21.0% |
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.