Flin 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.
Flin Consulting
Largest movements
- Cash -€11,479
down €11,479 (-25.0%), from €45,937 to €34,457
mainly Contributions, distributions and other (-€92,977) and Current investments (-€8,873)
- Current investments +€8,873
up €8,873 (+6.9%), from €128,068 to €136,941
- Receivables within one year +€3,758
up €3,758 (+34.0%), from €11,053 to €14,811
of which Trade receivables: +€5,296
- Tangible fixed assets -€3,071
down €3,071 (-42.2%), from €7,286 to €4,214
- Reserves -€27,977
down €27,977 (-25.9%), from €107,894 to €79,917
- Other debts +€24,843
up €24,843 (+29.4%), from €84,566 to €109,409
- Gross operating margin +€5,928
up €5,928 (+7.4%), from €80,532 to €86,460
- Depreciation -€4,798
down €4,798 (-61.0%), from €7,870 to €3,071
- Taxes +€2,097
up €2,097 (+14.2%), from €14,815 to €16,912
- Financial charges +€1,315
up €1,315 (+688%), from €191 to €1,507
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 | €205,557 | €204,530 | -€1,027 | -0.5% |
| Fixed assets | 21/28 | €7,376 | €4,304 | -€3,071 | -41.6% |
| Tangible fixed assets | 22/27 | €7,286 | €4,214 | -€3,071 | -42.2% |
| Furniture and vehicles | 24 | €7,286 | €4,214 | -€3,071 | -42.2% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €198,181 | €200,225 | +€2,044 | +1.0% |
| Amounts receivable within one year | 40/41 | €11,053 | €14,811 | +€3,758 | +34.0% |
| Trade receivables | 40 | €9,511 | €14,806 | +€5,296 | +55.7% |
| Other amounts receivable | 41 | €1,543 | €5 | -€1,538 | -99.7% |
| Current investments | 50/53 | €128,068 | €136,941 | +€8,873 | +6.9% |
| Cash at bank and in hand | 54/58 | €45,937 | €34,457 | -€11,479 | -25.0% |
| Deferred charges and accrued income | 490/1 | €13,124 | €14,016 | +€892 | +6.8% |
| Total equity and liabilities | 10/49 | €205,557 | €204,530 | -€1,027 | -0.5% |
| Equity | 10/15 | €107,894 | €79,924 | -€27,969 | -25.9% |
| Reserves | 13 | €107,894 | €79,917 | -€27,977 | -25.9% |
| Distributable reserves | 133 | €107,894 | €79,917 | -€27,977 | -25.9% |
| Profit (loss) carried forward | 14 | €0 | €7 | +€7 | |
| Amounts payable | 17/49 | €97,663 | €124,605 | +€26,942 | +27.6% |
| Amounts payable within one year | 42/48 | €97,663 | €124,605 | +€26,942 | +27.6% |
| Trade debts | 44 | €4,986 | €6,407 | +€1,421 | +28.5% |
| Suppliers | 440/4 | €4,986 | €6,407 | +€1,421 | +28.5% |
| Taxes, remuneration and social security | 45 | €8,112 | €8,790 | +€678 | +8.4% |
| Taxes | 450/3 | €8,112 | €8,790 | +€678 | +8.4% |
| Other amounts payable | 47/48 | €84,566 | €109,409 | +€24,843 | +29.4% |
| Non-recurring operating income | 76A | - | €14,500 | +€14,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,870 | €3,071 | -€4,798 | -61.0% |
| Other operating charges | 640/8 | €451 | €697 | +€246 | +54.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €80,532 | €86,460 | +€5,928 | +7.4% |
| Operating profit (loss) | 9901 | €72,211 | €82,691 | +€10,480 | +14.5% |
| Financial income | 75/76B | €756 | €735 | -€21 | -2.8% |
| Recurring financial income | 75 | €756 | €735 | -€21 | -2.8% |
| Financial charges | 65/66B | €191 | €1,507 | +€1,315 | +688% |
| Recurring financial charges | 65 | €191 | €1,507 | +€1,315 | +688% |
| Profit (loss) for the period before taxes | 9903 | €72,775 | €81,919 | +€9,144 | +12.6% |
| Income taxes | 67/77 | €14,815 | €16,912 | +€2,097 | +14.2% |
| Profit (loss) for the period | 9904 | €57,961 | €65,007 | +€7,047 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,961 | €65,007 | +€7,047 | +12.2% |
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 25 October 2026 via checked.be.