FLEXI 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.
FLEXI CONSULTING
Largest movements
- Cash +€19,954
up €19,954 (+43.9%), from €45,490 to €65,444
mainly Net result for the year (+€12,335) and Tax, wage and social debts (+€6,100)
- Reserves +€12,335
up €12,335 (+27.4%), from €45,006 to €57,340
- Tax, wage and social debts +€6,100
up €6,100 (+49.2%), from €12,403 to €18,502
of which Taxes: +€5,986
- Trade debts +€811
up €811 (+86.3%), from €939 to €1,750
- Gross operating margin -€2,952
down €2,952 (-11.0%), from €26,938 to €23,985
- Financial charges +€763
up €763 (+51.2%), from €1,490 to €2,253
- Taxes -€747
down €747 (-10.3%), from €7,229 to €6,482
- Other operating charges +€431
up €431 (+36.4%), from €1,183 to €1,614
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,897 | €80,020 | +€19,124 | +31.4% |
| Fixed assets | 21/28 | €2,970 | €2,843 | -€127 | -4.3% |
| Tangible fixed assets | 22/27 | €2,970 | €2,843 | -€127 | -4.3% |
| Plant, machinery and equipment | 23 | €1,344 | €1,677 | +€333 | +24.8% |
| Furniture and vehicles | 24 | €1,626 | €1,166 | -€460 | -28.3% |
| Current assets | 29/58 | €57,927 | €77,177 | +€19,250 | +33.2% |
| Amounts receivable within one year | 40/41 | €11,435 | €10,914 | -€520 | -4.6% |
| Trade receivables | 40 | €11,435 | €10,914 | -€520 | -4.6% |
| Cash at bank and in hand | 54/58 | €45,490 | €65,444 | +€19,954 | +43.9% |
| Deferred charges and accrued income | 490/1 | €1,003 | €819 | -€184 | -18.3% |
| Total equity and liabilities | 10/49 | €60,897 | €80,020 | +€19,124 | +31.4% |
| Equity | 10/15 | €45,106 | €57,440 | +€12,335 | +27.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €45,006 | €57,340 | +€12,335 | +27.4% |
| Distributable reserves | 133 | €45,006 | €57,340 | +€12,335 | +27.4% |
| Amounts payable | 17/49 | €15,791 | €22,580 | +€6,789 | +43.0% |
| Amounts payable within one year | 42/48 | €15,791 | €22,580 | +€6,789 | +43.0% |
| Trade debts | 44 | €939 | €1,750 | +€811 | +86.3% |
| Suppliers | 440/4 | €939 | €1,750 | +€811 | +86.3% |
| Taxes, remuneration and social security | 45 | €12,403 | €18,502 | +€6,100 | +49.2% |
| Taxes | 450/3 | €12,403 | €18,389 | +€5,986 | +48.3% |
| Remuneration and social security | 454/9 | - | €113 | +€113 | |
| Other amounts payable | 47/48 | €2,450 | €2,328 | -€121 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,269 | €1,307 | +€38 | +3.0% |
| Other operating charges | 640/8 | €1,183 | €1,614 | +€431 | +36.4% |
| Gross operating margin | 9900 | €26,938 | €23,985 | -€2,952 | -11.0% |
| Operating profit (loss) | 9901 | €24,485 | €21,064 | -€3,421 | -14.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,490 | €2,253 | +€763 | +51.2% |
| Recurring financial charges | 65 | €1,490 | €2,253 | +€763 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €22,996 | €18,817 | -€4,179 | -18.2% |
| Income taxes | 67/77 | €7,229 | €6,482 | -€747 | -10.3% |
| Profit (loss) for the period | 9904 | €15,767 | €12,335 | -€3,432 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,767 | €12,335 | -€3,432 | -21.8% |
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 12 October 2026 via checked.be.