FLGM 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.
FLGM CONSULTING
Largest movements
- Cash +€62,405
up €62,405 (+22.0%), from €283,283 to €345,688
mainly Net result for the year (+€45,405) and Depreciation (+€29,605)
- Tangible fixed assets -€33,937
down €33,937 (-11.7%), from €290,212 to €256,275
of which Other tangible fixed assets: -€27,149
- Receivables within one year -€26,077
down €26,077 (-12.3%), from €211,987 to €185,910
of which Other amounts receivable: -€93,092
- Profit (loss) carried forward +€45,405
up €45,405 (+867%), from €5,235 to €50,640
- Tax, wage and social debts -€28,944
down €28,944 (-72.4%), from €39,973 to €11,030
of which Taxes: -€22,440
- Trade debts +€22,225
new in 2025: €22,225
- Debts after one year -€17,426
down €17,426 (-62.9%), from €27,691 to €10,265
- Other debts -€16,986
no longer reported in 2025 (was €16,986)
- Staff costs -€66,933
down €66,933 (-47.2%), from €141,918 to €74,984
- Gross operating margin -€55,129
down €55,129 (-16.8%), from €327,315 to €272,185
- Financial charges -€46,206
down €46,206 (-48.0%), from €96,172 to €49,966
- Write-downs +€27,032
new in 2025: €27,032
- Depreciation -€22,859
down €22,859 (-43.6%), from €52,463 to €29,605
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 | €909,654 | €912,045 | +€2,391 | +0.3% |
| Fixed assets | 21/28 | €290,212 | €256,275 | -€33,937 | -11.7% |
| Tangible fixed assets | 22/27 | €290,212 | €256,275 | -€33,937 | -11.7% |
| Land and buildings | 22 | €204,998 | €218,447 | +€13,449 | +6.6% |
| Furniture and vehicles | 24 | €58,066 | €37,828 | -€20,237 | -34.9% |
| Other tangible fixed assets | 26 | €27,149 | - | -€27,149 | |
| Current assets | 29/58 | €619,442 | €655,770 | +€36,328 | +5.9% |
| Amounts receivable within one year | 40/41 | €211,987 | €185,910 | -€26,077 | -12.3% |
| Trade receivables | 40 | €74,546 | €141,561 | +€67,015 | +89.9% |
| Other amounts receivable | 41 | €137,441 | €44,349 | -€93,092 | -67.7% |
| Current investments | 50/53 | €124,172 | €124,172 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €283,283 | €345,688 | +€62,405 | +22.0% |
| Total equity and liabilities | 10/49 | €909,654 | €912,045 | +€2,391 | +0.3% |
| Equity | 10/15 | €805,695 | €851,100 | +€45,405 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €781,860 | €781,860 | = | 0.0% |
| Distributable reserves | 133 | €781,860 | €781,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,235 | €50,640 | +€45,405 | +867% |
| Amounts payable | 17/49 | €103,959 | €60,946 | -€43,014 | -41.4% |
| Amounts payable after more than one year | 17 | €27,691 | €10,265 | -€17,426 | -62.9% |
| Financial debts | 170/4 | €27,691 | €10,265 | -€17,426 | -62.9% |
| Amounts payable within one year | 42/48 | €76,269 | €50,681 | -€25,588 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €19,309 | €17,426 | -€1,884 | -9.8% |
| Trade debts | 44 | - | €22,225 | +€22,225 | |
| Suppliers | 440/4 | - | €22,225 | +€22,225 | |
| Taxes, remuneration and social security | 45 | €39,973 | €11,030 | -€28,944 | -72.4% |
| Taxes | 450/3 | €22,453 | €13 | -€22,440 | -99.9% |
| Remuneration and social security | 454/9 | €17,521 | €11,016 | -€6,504 | -37.1% |
| Other amounts payable | 47/48 | €16,986 | - | -€16,986 | |
| Remuneration, social security and pensions | 62 | €141,918 | €74,984 | -€66,933 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,463 | €29,605 | -€22,859 | -43.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €27,032 | +€27,032 | |
| Other operating charges | 640/8 | €11,723 | €31,258 | +€19,535 | +167% |
| Gross operating margin | 9900 | €327,315 | €272,185 | -€55,129 | -16.8% |
| Operating profit (loss) | 9901 | €121,211 | €109,307 | -€11,904 | -9.8% |
| Financial income | 75/76B | €2,119 | €3,070 | +€951 | +44.9% |
| Recurring financial income | 75 | €2,119 | €3,070 | +€951 | +44.9% |
| Financial charges | 65/66B | €96,172 | €49,966 | -€46,206 | -48.0% |
| Recurring financial charges | 65 | €96,172 | €49,966 | -€46,206 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €27,159 | €62,412 | +€35,253 | +130% |
| Income taxes | 67/77 | €19,781 | €17,007 | -€2,774 | -14.0% |
| Profit (loss) for the period | 9904 | €7,377 | €45,405 | +€38,027 | +515% |
| Profit (loss) for the period to be appropriated | 9905 | €7,377 | €45,405 | +€38,027 | +515% |
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 16 October 2026 via checked.be.