FLEXYS 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.
FLEXYS CONSULTING
Largest movements
- Cash -€11,287
down €11,287 (-74.5%), from €15,143 to €3,856
mainly Debts after one year (-€19,063) and Investment in fixed assets (net) (-€12,839)
- Tangible fixed assets +€9,013
up €9,013 (+4.6%), from €196,305 to €205,318
of which Furniture and vehicles: +€9,972
- Receivables within one year -€3,854
down €3,854 (-5.1%), from €75,365 to €71,511
of which Trade receivables: -€11,259
- Debts after one year -€19,063
down €19,063 (-49.6%), from €38,447 to €19,384
- Trade debts +€8,226
up €8,226 (+25.7%), from €31,950 to €40,176
- Tax, wage and social debts -€5,996
down €5,996 (-29.2%), from €20,517 to €14,520
of which Taxes: -€5,996
- Profit (loss) carried forward +€5,329
up €5,329, from -€5,329 to €0
- Reserves +€4,040
up €4,040 (+3.0%), from €136,209 to €140,249
- Gross operating margin +€18,793
up €18,793 (+426%), from €4,411 to €23,204
- Taxes +€4,683
up €4,683 (+129%), from €3,637 to €8,320
- Depreciation +€1,654
up €1,654 (+71.7%), from €2,307 to €3,961
- Financial charges -€1,283
down €1,283 (-46.0%), from €2,791 to €1,508
- Staff costs -€1,256
down €1,256 (-100%), from €1,256 to €0
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 | €288,579 | €282,938 | -€5,641 | -2.0% |
| Fixed assets | 21/28 | €196,440 | €205,318 | +€8,878 | +4.5% |
| Tangible fixed assets | 22/27 | €196,305 | €205,318 | +€9,013 | +4.6% |
| Land and buildings | 22 | €188,150 | €188,150 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,794 | €3,834 | -€960 | -20.0% |
| Furniture and vehicles | 24 | €3,361 | €13,333 | +€9,972 | +297% |
| Financial fixed assets | 28 | €135 | €0 | -€135 | -100% |
| Current assets | 29/58 | €92,138 | €77,620 | -€14,518 | -15.8% |
| Amounts receivable within one year | 40/41 | €75,365 | €71,511 | -€3,854 | -5.1% |
| Trade receivables | 40 | €35,239 | €23,980 | -€11,259 | -32.0% |
| Other amounts receivable | 41 | €40,127 | €47,531 | +€7,404 | +18.5% |
| Cash at bank and in hand | 54/58 | €15,143 | €3,856 | -€11,287 | -74.5% |
| Deferred charges and accrued income | 490/1 | €1,630 | €2,253 | +€623 | +38.2% |
| Total equity and liabilities | 10/49 | €288,579 | €282,938 | -€5,641 | -2.0% |
| Equity | 10/15 | €160,880 | €170,249 | +€9,370 | +5.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €136,209 | €140,249 | +€4,040 | +3.0% |
| Distributable reserves | 133 | €136,209 | €140,249 | +€4,040 | +3.0% |
| Profit (loss) carried forward | 14 | -€5,329 | €0 | +€5,329 | |
| Amounts payable | 17/49 | €127,699 | €112,688 | -€15,010 | -11.8% |
| Amounts payable after more than one year | 17 | €38,447 | €19,384 | -€19,063 | -49.6% |
| Financial debts | 170/4 | €38,447 | €19,384 | -€19,063 | -49.6% |
| Amounts payable within one year | 42/48 | €89,252 | €93,304 | +€4,052 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €18,747 | €20,569 | +€1,823 | +9.7% |
| Trade debts | 44 | €31,950 | €40,176 | +€8,226 | +25.7% |
| Suppliers | 440/4 | €31,950 | €40,176 | +€8,226 | +25.7% |
| Taxes, remuneration and social security | 45 | €20,517 | €14,520 | -€5,996 | -29.2% |
| Taxes | 450/3 | €20,517 | €14,520 | -€5,996 | -29.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,038 | €18,038 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,256 | €0 | -€1,256 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,307 | €3,961 | +€1,654 | +71.7% |
| Other operating charges | 640/8 | €1,612 | €2,421 | +€808 | +50.1% |
| Gross operating margin | 9900 | €4,411 | €23,204 | +€18,793 | +426% |
| Operating profit (loss) | 9901 | -€764 | €16,822 | +€17,586 | |
| Financial income | 75/76B | €1,862 | €2,375 | +€513 | +27.5% |
| Recurring financial income | 75 | €1,862 | €2,375 | +€513 | +27.5% |
| Financial charges | 65/66B | €2,791 | €1,508 | -€1,283 | -46.0% |
| Recurring financial charges | 65 | €2,791 | €1,508 | -€1,283 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,692 | €17,689 | +€19,382 | |
| Income taxes | 67/77 | €3,637 | €8,320 | +€4,683 | +129% |
| Profit (loss) for the period | 9904 | -€5,329 | €9,370 | +€14,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,329 | €9,370 | +€14,699 |
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 15 October 2026 via checked.be.