FLEIS Consulting: 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.
What changed
FLEIS Consulting
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€11,078
2024 · -€4,546-€6,532
Equity
€693,409
2024 · €704,487-€11,078
Cash
€4,249
2024 · €2,834+€1,415
Balance sheet total
€1.4m
2024 · €1.4m-€29,755
Largest movements
Assets
- Receivables within one year -€49,788
down €49,788 (-30.6%), from €162,569 to €112,781
of which Other amounts receivable: -€54,371
- Tangible fixed assets +€19,386
up €19,386 (+3.0%), from €655,166 to €674,552
of which Assets under construction and advance payments: +€17,442
Equity and liabilities
- Debts after one year -€31,481
down €31,481 (-7.6%), from €415,090 to €383,609
- Other debts +€31,281
up €31,281 (+17.5%), from €178,391 to €209,672
- Current portion of long-term debt -€24,139
down €24,139 (-48.5%), from €49,803 to €25,664
Income statement
- Depreciation -€5,099
down €5,099 (-9.1%), from €56,170 to €51,071
- Staff costs +€3,329
up €3,329 (+29.7%), from €11,197 to €14,527
- Taxes +€2,713
up €2,713, from -€394 to €2,320
- Gross operating margin -€2,164
down €2,164 (-2.8%), from €78,010 to €75,846
- Other operating charges +€2,059
up €2,059 (+51.7%), from €3,979 to €6,038
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.
Result 2024
-€4,546
Gross operating margin
-€2,164
Staff costs
-€3,329
Depreciation
+€5,099
Other operating charges
-€2,059
Financial income
-€958
Financial charges
-€407
Taxes
-€2,713
Result 2025
-€11,078
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.
From operations
+€127,492
Investment
-€70,457
Financing
-€55,620
Cash 2024
€2,834
From operations (derived)
+€127,492
Net result for the year
-€11,078
Depreciation
+€51,071
Stocks and contracts
+€1,641
Receivables within one year
+€49,788
Deferred charges and accrued income
-€872
Trade debts
+€684
Tax, wage and social debts
+€2,977
Advances received
+€2,000
Other debts
+€31,281
Investment (derived)
-€70,457
Investment in fixed assets (net)
-€70,457
Financing
-€55,620
Debts after one year
-€31,481
Current portion of long-term debt
-€24,139
Cash 2025
€4,249
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,418,041 | €1,388,285 | -€29,755 | -2.1% |
| Fixed assets | 21/28 | €993,297 | €1,012,683 | +€19,386 | +2.0% |
| Tangible fixed assets | 22/27 | €655,166 | €674,552 | +€19,386 | +3.0% |
| Land and buildings | 22 | €529,140 | €546,318 | +€17,178 | +3.2% |
| Plant, machinery and equipment | 23 | €10,990 | €5,439 | -€5,551 | -50.5% |
| Furniture and vehicles | 24 | €9,940 | €13,075 | +€3,135 | +31.5% |
| Other tangible fixed assets | 26 | €55,096 | €42,277 | -€12,819 | -23.3% |
| Assets under construction and advance payments | 27 | €50,000 | €67,442 | +€17,442 | +34.9% |
| Financial fixed assets | 28 | €338,131 | €338,131 | = | 0.0% |
| Current assets | 29/58 | €424,744 | €375,602 | -€49,141 | -11.6% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Trade receivables | 290 | €250,000 | €250,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €9,341 | €7,700 | -€1,641 | -17.6% |
| Stocks | 30/36 | €9,341 | €7,700 | -€1,641 | -17.6% |
| Amounts receivable within one year | 40/41 | €162,569 | €112,781 | -€49,788 | -30.6% |
| Trade receivables | 40 | €33,412 | €37,996 | +€4,584 | +13.7% |
| Other amounts receivable | 41 | €129,156 | €74,785 | -€54,371 | -42.1% |
| Cash at bank and in hand | 54/58 | €2,834 | €4,249 | +€1,415 | +49.9% |
| Deferred charges and accrued income | 490/1 | - | €872 | +€872 | |
| Total equity and liabilities | 10/49 | €1,418,041 | €1,388,285 | -€29,755 | -2.1% |
| Equity | 10/15 | €704,487 | €693,409 | -€11,078 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,917 | €26,917 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,057 | €25,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €658,970 | €647,892 | -€11,078 | -1.7% |
| Amounts payable | 17/49 | €713,554 | €694,877 | -€18,678 | -2.6% |
| Amounts payable after more than one year | 17 | €415,090 | €383,609 | -€31,481 | -7.6% |
| Financial debts | 170/4 | €415,090 | €383,609 | -€31,481 | -7.6% |
| Amounts payable within one year | 42/48 | €289,465 | €302,268 | +€12,804 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €49,803 | €25,664 | -€24,139 | -48.5% |
| Trade debts | 44 | €48,735 | €49,419 | +€684 | +1.4% |
| Suppliers | 440/4 | €48,735 | €49,419 | +€684 | +1.4% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €12,536 | €15,513 | +€2,977 | +23.8% |
| Taxes | 450/3 | €10,185 | €15,029 | +€4,844 | +47.6% |
| Remuneration and social security | 454/9 | €2,350 | €484 | -€1,867 | -79.4% |
| Other amounts payable | 47/48 | €178,391 | €209,672 | +€31,281 | +17.5% |
| Accrued charges and deferred income | 492/3 | €9,000 | €9,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €11,197 | €14,527 | +€3,329 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,170 | €51,071 | -€5,099 | -9.1% |
| Other operating charges | 640/8 | €3,979 | €6,038 | +€2,059 | +51.7% |
| Gross operating margin | 9900 | €78,010 | €75,846 | -€2,164 | -2.8% |
| Operating profit (loss) | 9901 | €6,664 | €4,210 | -€2,454 | -36.8% |
| Financial income | 75/76B | €1,558 | €600 | -€958 | -61.5% |
| Recurring financial income | 75 | €1,558 | €600 | -€958 | -61.5% |
| Financial charges | 65/66B | €13,160 | €13,568 | +€407 | +3.1% |
| Recurring financial charges | 65 | €13,160 | €13,568 | +€407 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,939 | -€8,758 | -€3,819 | -77.3% |
| Income taxes | 67/77 | -€394 | €2,320 | +€2,713 | |
| Profit (loss) for the period | 9904 | -€4,546 | -€11,078 | -€6,532 | -143.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,546 | -€11,078 | -€6,532 | -143.7% |
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 6 October 2026 via checked.be.