FLEMING MANAGEMENT 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.
FLEMING MANAGEMENT CONSULTING
Largest movements
- Cash +€40,692
up €40,692 (+34.8%), from €116,765 to €157,458
mainly Other debts (+€169,760) and Net result for the year (+€62,397)
- Receivables within one year +€35,065
new in 2025: €35,065
- Tangible fixed assets -€11,818
down €11,818 (-59.9%), from €19,730 to €7,912
of which Furniture and vehicles: -€14,697
- Current investments -€4,000
down €4,000 (-5.5%), from €73,074 to €69,073
- Other debts +€169,760
up €169,760 (+374%), from €45,416 to €215,176
- Profit (loss) carried forward -€116,864
no longer reported in 2025 (was €116,864)
- Tax, wage and social debts +€20,023
up €20,023 (+89.4%), from €22,389 to €42,412
- Current portion of long-term debt -€7,606
down €7,606 (-57.9%), from €13,138 to €5,531
- Debts after one year -€5,531
no longer reported in 2025 (was €5,531)
- Gross operating margin +€33,669
up €33,669 (+48.9%), from €68,793 to €102,462
- Taxes +€12,805
up €12,805 (+107%), from €11,995 to €24,800
- Financial charges -€1,209
down €1,209 (-80.3%), from €1,506 to €297
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 | €211,812 | €269,630 | +€57,818 | +27.3% |
| Fixed assets | 21/28 | €19,790 | €7,912 | -€11,878 | -60.0% |
| Tangible fixed assets | 22/27 | €19,730 | €7,912 | -€11,818 | -59.9% |
| Plant, machinery and equipment | 23 | - | €2,879 | +€2,879 | |
| Furniture and vehicles | 24 | €19,730 | €5,033 | -€14,697 | -74.5% |
| Financial fixed assets | 28 | €60 | - | -€60 | |
| Current assets | 29/58 | €192,022 | €261,718 | +€69,696 | +36.3% |
| Amounts receivable within one year | 40/41 | - | €35,065 | +€35,065 | |
| Trade receivables | 40 | - | €35,065 | +€35,065 | |
| Current investments | 50/53 | €73,074 | €69,073 | -€4,000 | -5.5% |
| Cash at bank and in hand | 54/58 | €116,765 | €157,458 | +€40,692 | +34.8% |
| Deferred charges and accrued income | 490/1 | €2,183 | €122 | -€2,061 | -94.4% |
| Total equity and liabilities | 10/49 | €211,812 | €269,630 | +€57,818 | +27.3% |
| Equity | 10/15 | €119,864 | €3,000 | -€116,864 | -97.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,864 | - | -€116,864 | |
| Amounts payable | 17/49 | €91,948 | €266,630 | +€174,682 | +190% |
| Amounts payable after more than one year | 17 | €5,531 | - | -€5,531 | |
| Financial debts | 170/4 | €5,531 | - | -€5,531 | |
| Amounts payable within one year | 42/48 | €85,384 | €266,630 | +€181,246 | +212% |
| Current portion of amounts payable after more than one year | 42 | €13,138 | €5,531 | -€7,606 | -57.9% |
| Trade debts | 44 | €4,442 | €3,511 | -€931 | -21.0% |
| Suppliers | 440/4 | €4,442 | €3,511 | -€931 | -21.0% |
| Taxes, remuneration and social security | 45 | €22,389 | €42,412 | +€20,023 | +89.4% |
| Taxes | 450/3 | €22,389 | €42,412 | +€20,023 | +89.4% |
| Other amounts payable | 47/48 | €45,416 | €215,176 | +€169,760 | +374% |
| Accrued charges and deferred income | 492/3 | €1,033 | - | -€1,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,697 | €15,313 | +€616 | +4.2% |
| Other operating charges | 640/8 | €738 | €755 | +€17 | +2.3% |
| Gross operating margin | 9900 | €68,793 | €102,462 | +€33,669 | +48.9% |
| Operating profit (loss) | 9901 | €53,358 | €86,394 | +€33,036 | +61.9% |
| Financial income | 75/76B | €722 | €1,100 | +€379 | +52.5% |
| Recurring financial income | 75 | €722 | €1,100 | +€379 | +52.5% |
| Financial charges | 65/66B | €1,506 | €297 | -€1,209 | -80.3% |
| Recurring financial charges | 65 | €1,506 | €297 | -€1,209 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €52,574 | €87,197 | +€34,624 | +65.9% |
| Income taxes | 67/77 | €11,995 | €24,800 | +€12,805 | +107% |
| Profit (loss) for the period | 9904 | €40,579 | €62,397 | +€21,819 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,579 | €62,397 | +€21,819 | +53.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.