FLER 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.
FLER Consulting
Largest movements
- Current investments +€50,000
up €50,000 (+66.7%), from €75,000 to €125,000
- Tangible fixed assets -€4,767
down €4,767 (-87.1%), from €5,474 to €707
- Receivables within one year -€2,966
down €2,966 (-18.5%), from €16,018 to €13,052
of which Trade receivables: -€2,131
- Other debts +€41,877
new in 2025: €41,877
- Depreciation -€1,557
down €1,557 (-24.6%), from €6,325 to €4,767
- Financial income +€582
up €582 (+58.5%), from €994 to €1,575
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 | €142,026 | €185,058 | +€43,033 | +30.3% |
| Fixed assets | 21/28 | €5,574 | €807 | -€4,767 | -85.5% |
| Tangible fixed assets | 22/27 | €5,474 | €707 | -€4,767 | -87.1% |
| Furniture and vehicles | 24 | €5,474 | €707 | -€4,767 | -87.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €136,451 | €184,251 | +€47,800 | +35.0% |
| Amounts receivable within one year | 40/41 | €16,018 | €13,052 | -€2,966 | -18.5% |
| Trade receivables | 40 | €15,183 | €13,052 | -€2,131 | -14.0% |
| Other amounts receivable | 41 | €835 | €0 | -€835 | -100% |
| Current investments | 50/53 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €43,950 | €44,606 | +€656 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,483 | €1,593 | +€110 | +7.4% |
| Total equity and liabilities | 10/49 | €142,026 | €185,058 | +€43,033 | +30.3% |
| Equity | 10/15 | €130,090 | €130,034 | -€56 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,400 | €111,400 | = | 0.0% |
| Distributable reserves | 133 | €111,400 | €111,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90 | €34 | -€56 | -62.5% |
| Amounts payable | 17/49 | €11,936 | €55,025 | +€43,089 | +361% |
| Amounts payable within one year | 42/48 | €11,936 | €55,025 | +€43,089 | +361% |
| Trade debts | 44 | €571 | €841 | +€270 | +47.3% |
| Suppliers | 440/4 | €571 | €841 | +€270 | +47.3% |
| Taxes, remuneration and social security | 45 | €11,365 | €12,307 | +€942 | +8.3% |
| Taxes | 450/3 | €8,064 | €8,968 | +€904 | +11.2% |
| Remuneration and social security | 454/9 | €3,301 | €3,338 | +€38 | +1.1% |
| Other amounts payable | 47/48 | - | €41,877 | +€41,877 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,325 | €4,767 | -€1,557 | -24.6% |
| Other operating charges | 640/8 | €1,264 | €1,297 | +€33 | +2.6% |
| Gross operating margin | 9900 | €57,553 | €57,825 | +€272 | +0.5% |
| Operating profit (loss) | 9901 | €49,963 | €51,760 | +€1,797 | +3.6% |
| Financial income | 75/76B | €994 | €1,575 | +€582 | +58.5% |
| Recurring financial income | 75 | €994 | €1,575 | +€582 | +58.5% |
| Financial charges | 65/66B | €460 | €70 | -€389 | -84.7% |
| Recurring financial charges | 65 | €460 | €70 | -€389 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €50,497 | €53,265 | +€2,768 | +5.5% |
| Income taxes | 67/77 | €11,463 | €11,621 | +€158 | +1.4% |
| Profit (loss) for the period | 9904 | €39,034 | €41,644 | +€2,610 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,034 | €41,644 | +€2,610 | +6.7% |
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 21 October 2026 via checked.be.