Flexible 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.
Flexible Consulting
Largest movements
- Receivables after one year -€300,000
down €300,000 (-42.9%), from €700,000 to €400,000
- Current investments -€27,000
down €27,000 (-57.1%), from €47,250 to €20,250
- Cash -€18,025
down €18,025 (-19.2%), from €93,759 to €75,734
mainly Contributions, distributions and other (-€529,412) and Deferred charges and accrued income (-€1,362)
- Reserves -€418,170
down €418,170 (-47.2%), from €885,062 to €466,892
- Other debts +€50,000
new in 2025: €50,000
- Tax, wage and social debts +€11,144
up €11,144 (+24.6%), from €45,270 to €56,414
- Financial income -€3,122
down €3,122 (-12.8%), from €24,404 to €21,282
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 | €939,282 | €585,348 | -€353,934 | -37.7% |
| Fixed assets | 21/28 | €9,498 | €6,887 | -€2,611 | -27.5% |
| Tangible fixed assets | 22/27 | €9,498 | €6,887 | -€2,611 | -27.5% |
| Plant, machinery and equipment | 23 | €236 | €145 | -€91 | -38.4% |
| Furniture and vehicles | 24 | €9,262 | €6,742 | -€2,521 | -27.2% |
| Current assets | 29/58 | €929,783 | €578,461 | -€351,322 | -37.8% |
| Amounts receivable after more than one year | 29 | €700,000 | €400,000 | -€300,000 | -42.9% |
| Other amounts receivable | 291 | €700,000 | €400,000 | -€300,000 | -42.9% |
| Amounts receivable within one year | 40/41 | €87,732 | €80,073 | -€7,659 | -8.7% |
| Trade receivables | 40 | €60,614 | €31,672 | -€28,942 | -47.7% |
| Other amounts receivable | 41 | €27,118 | €48,401 | +€21,283 | +78.5% |
| Current investments | 50/53 | €47,250 | €20,250 | -€27,000 | -57.1% |
| Cash at bank and in hand | 54/58 | €93,759 | €75,734 | -€18,025 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,042 | €2,404 | +€1,362 | +130.7% |
| Total equity and liabilities | 10/49 | €939,282 | €585,348 | -€353,934 | -37.7% |
| Equity | 10/15 | €886,062 | €467,892 | -€418,170 | -47.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €885,062 | €466,892 | -€418,170 | -47.2% |
| Distributable reserves | 133 | €885,062 | €466,892 | -€418,170 | -47.2% |
| Amounts payable | 17/49 | €53,220 | €117,456 | +€64,236 | +120.7% |
| Amounts payable within one year | 42/48 | €53,220 | €117,456 | +€64,236 | +120.7% |
| Trade debts | 44 | €7,949 | €11,042 | +€3,092 | +38.9% |
| Suppliers | 440/4 | €7,949 | €11,042 | +€3,092 | +38.9% |
| Taxes, remuneration and social security | 45 | €45,270 | €56,414 | +€11,144 | +24.6% |
| Taxes | 450/3 | €45,270 | €56,414 | +€11,144 | +24.6% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Non-recurring operating income | 76A | - | €3,102 | +€3,102 | |
| Remuneration, social security and pensions | 62 | €464 | €560 | +€96 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,505 | €2,611 | +€107 | +4.3% |
| Other operating charges | 640/8 | €1,378 | €2,409 | +€1,031 | +74.8% |
| Non-recurring operating charges | 66A | - | €236 | +€236 | |
| Gross operating margin | 9900 | €132,813 | €132,028 | -€785 | -0.6% |
| Operating profit (loss) | 9901 | €128,466 | €126,210 | -€2,255 | -1.8% |
| Financial income | 75/76B | €24,404 | €21,282 | -€3,122 | -12.8% |
| Recurring financial income | 75 | €24,404 | €21,282 | -€3,122 | -12.8% |
| Financial charges | 65/66B | €1,806 | €1,546 | -€260 | -14.4% |
| Recurring financial charges | 65 | €1,806 | €1,546 | -€260 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €151,064 | €145,946 | -€5,117 | -3.4% |
| Income taxes | 67/77 | €35,976 | €34,704 | -€1,272 | -3.5% |
| Profit (loss) for the period | 9904 | €115,087 | €111,242 | -€3,845 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,087 | €111,242 | -€3,845 | -3.3% |
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 9 October 2026 via checked.be.