FLG CONSULT: 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.
FLG CONSULT
Largest movements
- Receivables within one year +€8,413
up €8,413 (+258%), from €3,261 to €11,674
of which Trade receivables: +€8,337
- Cash -€6,103
down €6,103 (-26.0%), from €23,462 to €17,358
mainly Receivables within one year (-€8,413) and Investment in fixed assets (net) (-€5,263)
- Tangible fixed assets +€4,697
new in 2025: €4,697
- Tax, wage and social debts +€6,913
up €6,913 (+79.4%), from €8,711 to €15,624
of which Remuneration and social security: +€5,650
- Gross operating margin -€3,471
down €3,471 (-76.3%), from €4,548 to €1,077
- Taxes -€1,319
down €1,319 (-52.6%), from €2,508 to €1,189
- Depreciation +€486
up €486 (+606%), from €80 to €566
- Other operating charges +€203
new in 2025: €203
- Financial charges -€162
down €162 (-52.3%), from €309 to €148
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 | €77,864 | €85,204 | +€7,340 | +9.4% |
| Fixed assets | 21/28 | - | €4,697 | +€4,697 | |
| Tangible fixed assets | 22/27 | - | €4,697 | +€4,697 | |
| Furniture and vehicles | 24 | - | €4,697 | +€4,697 | |
| Current assets | 29/58 | €77,864 | €80,507 | +€2,643 | +3.4% |
| Amounts receivable within one year | 40/41 | €3,261 | €11,674 | +€8,413 | +258% |
| Trade receivables | 40 | €3,261 | €11,598 | +€8,337 | +256% |
| Other amounts receivable | 41 | - | €76 | +€76 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,462 | €17,358 | -€6,103 | -26.0% |
| Deferred charges and accrued income | 490/1 | €1,142 | €1,475 | +€333 | +29.2% |
| Total equity and liabilities | 10/49 | €77,864 | €85,204 | +€7,340 | +9.4% |
| Equity | 10/15 | €68,170 | €68,692 | +€522 | +0.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €61,555 | €61,555 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,695 | €59,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115 | €637 | +€522 | +454% |
| Amounts payable | 17/49 | €9,694 | €16,512 | +€6,818 | +70.3% |
| Amounts payable within one year | 42/48 | €9,694 | €16,512 | +€6,818 | +70.3% |
| Trade debts | 44 | €601 | €179 | -€422 | -70.2% |
| Suppliers | 440/4 | €601 | €179 | -€422 | -70.2% |
| Taxes, remuneration and social security | 45 | €8,711 | €15,624 | +€6,913 | +79.4% |
| Taxes | 450/3 | €3,361 | €4,624 | +€1,263 | +37.6% |
| Remuneration and social security | 454/9 | €5,350 | €11,000 | +€5,650 | +106% |
| Other amounts payable | 47/48 | €382 | €709 | +€327 | +85.4% |
| Non-recurring operating income | 76A | €440 | - | -€440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €566 | +€486 | +606% |
| Other operating charges | 640/8 | - | €203 | +€203 | |
| Gross operating margin | 9900 | €4,548 | €1,077 | -€3,471 | -76.3% |
| Operating profit (loss) | 9901 | €4,468 | €308 | -€4,160 | -93.1% |
| Financial income | 75/76B | €1,563 | €1,550 | -€13 | -0.9% |
| Recurring financial income | 75 | €1,563 | €1,550 | -€13 | -0.9% |
| Financial charges | 65/66B | €309 | €148 | -€162 | -52.3% |
| Recurring financial charges | 65 | €309 | €148 | -€162 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €5,722 | €1,711 | -€4,011 | -70.1% |
| Income taxes | 67/77 | €2,508 | €1,189 | -€1,319 | -52.6% |
| Profit (loss) for the period | 9904 | €3,214 | €522 | -€2,692 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,214 | €522 | -€2,692 | -83.8% |
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 19 October 2026 via checked.be.