Flexma 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.
Flexma Consulting
Largest movements
- Tangible fixed assets -€60,429
down €60,429 (-84.9%), from €71,200 to €10,770
of which Furniture and vehicles: -€57,438
- Receivables within one year +€16,174
up €16,174 (+143%), from €11,310 to €27,484
of which Trade receivables: +€17,788
- Cash -€1,610
down €1,610 (-6.2%), from €25,903 to €24,293
mainly Debts after one year (-€47,034) and Receivables within one year (-€16,174)
- Debts after one year -€47,034
no longer reported in 2025 (was €47,034)
- Current portion of long-term debt -€14,305
no longer reported in 2025 (was €14,305)
- Tax, wage and social debts +€12,359
up €12,359 (+612%), from €2,019 to €14,377
- Profit (loss) carried forward -€11,323
down €11,323 (-24.8%), from €45,733 to €34,410
- Trade debts +€8,508
up €8,508 (+1,327%), from €641 to €9,149
- Depreciation -€19,458
down €19,458 (-80.9%), from €24,058 to €4,600
- Staff costs -€6,860
no longer reported in 2025 (was €6,860)
- Gross operating margin -€1,790
down €1,790 (-10.9%), from €16,379 to €14,589
- Other operating charges +€702
new in 2025: €702
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 | €112,233 | €66,437 | -€45,796 | -40.8% |
| Fixed assets | 21/28 | €72,000 | €11,570 | -€60,429 | -83.9% |
| Tangible fixed assets | 22/27 | €71,200 | €10,770 | -€60,429 | -84.9% |
| Plant, machinery and equipment | 23 | €4,056 | €1,224 | -€2,832 | -69.8% |
| Furniture and vehicles | 24 | €66,146 | €8,709 | -€57,438 | -86.8% |
| Other tangible fixed assets | 26 | €998 | €838 | -€160 | -16.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €40,233 | €54,867 | +€14,634 | +36.4% |
| Amounts receivable within one year | 40/41 | €11,310 | €27,484 | +€16,174 | +143% |
| Trade receivables | 40 | €9,318 | €27,106 | +€17,788 | +191% |
| Other amounts receivable | 41 | €1,992 | €378 | -€1,614 | -81.0% |
| Cash at bank and in hand | 54/58 | €25,903 | €24,293 | -€1,610 | -6.2% |
| Deferred charges and accrued income | 490/1 | €3,020 | €3,090 | +€70 | +2.3% |
| Total equity and liabilities | 10/49 | €112,233 | €66,437 | -€45,796 | -40.8% |
| Equity | 10/15 | €48,233 | €36,910 | -€11,323 | -23.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,733 | €34,410 | -€11,323 | -24.8% |
| Amounts payable | 17/49 | €64,000 | €29,527 | -€34,473 | -53.9% |
| Amounts payable after more than one year | 17 | €47,034 | - | -€47,034 | |
| Financial debts | 170/4 | €47,034 | - | -€47,034 | |
| Amounts payable within one year | 42/48 | €16,966 | €29,527 | +€12,561 | +74.0% |
| Current portion of amounts payable after more than one year | 42 | €14,305 | - | -€14,305 | |
| Trade debts | 44 | €641 | €9,149 | +€8,508 | +1,327% |
| Suppliers | 440/4 | €641 | €9,149 | +€8,508 | +1,327% |
| Taxes, remuneration and social security | 45 | €2,019 | €14,377 | +€12,359 | +612% |
| Taxes | 450/3 | €2,019 | €14,377 | +€12,359 | +612% |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €6,860 | - | -€6,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,058 | €4,600 | -€19,458 | -80.9% |
| Other operating charges | 640/8 | - | €702 | +€702 | |
| Non-recurring operating charges | 66A | - | €10,375 | +€10,375 | |
| Gross operating margin | 9900 | €16,379 | €14,589 | -€1,790 | -10.9% |
| Operating profit (loss) | 9901 | -€14,539 | -€1,088 | +€13,451 | +92.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,968 | €4,052 | +€83 | +2.1% |
| Recurring financial charges | 65 | €3,968 | €4,052 | +€83 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,507 | -€5,140 | +€13,367 | +72.2% |
| Income taxes | 67/77 | €134 | €183 | +€49 | +36.6% |
| Profit (loss) for the period | 9904 | -€18,640 | -€5,323 | +€13,318 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,640 | -€5,323 | +€13,318 | +71.4% |
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 14 October 2026 via checked.be.