FLINT CONSULT: what changed
Two fiscal 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.
FLINT CONSULT
Largest movements
- Receivables after one year +€10,759
new in 2025: €10,759
of which Other amounts receivable: +€7,446
- Tangible fixed assets -€2,901
down €2,901 (-100.0%), from €2,901 to €0
of which Plant, machinery and equipment: -€1,996
- Cash -€2,223
down €2,223 (-29.5%), from €7,529 to €5,306
mainly Receivables after one year (-€10,759) and Other debts (-€425)
- Profit (loss) carried forward +€4,701
up €4,701 (+40.2%), from -€11,706 to -€7,005
- Trade debts +€1,385
up €1,385 (+113.0%), from €1,226 to €2,611
- Other debts -€425
no longer reported in 2025 (was €425)
- Depreciation -€4,638
no longer reported in 2025 (was €4,638)
- Gross operating margin +€3,821
up €3,821 (+148.9%), from €2,566 to €6,387
- Financial income -€2,845
down €2,845 (-67.2%), from €4,235 to €1,390
of which Financial income: -€2,845
- Financial charges +€978
up €978 (+2508.1%), from €39 to €1,017
of which Non-recurring financial charges: +€978
- Other operating charges +€463
up €463 (+29.0%), from €1,596 to €2,059
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.
Cash bridge derived
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 | €10,460 | €16,065 | +€5,606 | +53.6% |
| Fixed assets | 21/28 | €2,901 | €0 | -€2,901 | -100.0% |
| Tangible fixed assets | 22/27 | €2,901 | €0 | -€2,901 | -100.0% |
| Plant, machinery and equipment | 23 | €1,996 | €0 | -€1,996 | -100.0% |
| Furniture and vehicles | 24 | €244 | €0 | -€244 | -100.0% |
| Other tangible fixed assets | 26 | €661 | €0 | -€661 | -100.0% |
| Current assets | 29/58 | €7,559 | €16,065 | +€8,507 | +112.5% |
| Amounts receivable after more than one year | 29 | - | €10,759 | +€10,759 | |
| Trade receivables | 290 | - | €3,313 | +€3,313 | |
| Other amounts receivable | 291 | - | €7,446 | +€7,446 | |
| Amounts receivable within one year | 40/41 | €29 | - | -€29 | |
| Other amounts receivable | 41 | €29 | - | -€29 | |
| Cash at bank and in hand | 54/58 | €7,529 | €5,306 | -€2,223 | -29.5% |
| Total equity and liabilities | 10/49 | €10,460 | €16,065 | +€5,606 | +53.6% |
| Equity | 10/15 | €8,754 | €13,455 | +€4,701 | +53.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€11,706 | -€7,005 | +€4,701 | +40.2% |
| Amounts payable | 17/49 | €1,706 | €2,611 | +€904 | +53.0% |
| Amounts payable within one year | 42/48 | €1,706 | €2,611 | +€904 | +53.0% |
| Trade debts | 44 | €1,226 | €2,611 | +€1,385 | +113.0% |
| Suppliers | 440/4 | €1,226 | €2,611 | +€1,385 | +113.0% |
| Taxes, remuneration and social security | 45 | €56 | - | -€56 | |
| Taxes | 450/3 | €56 | - | -€56 | |
| Other amounts payable | 47/48 | €425 | - | -€425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,638 | - | -€4,638 | |
| Other operating charges | 640/8 | €1,596 | €2,059 | +€463 | +29.0% |
| Gross operating margin | 9900 | €2,566 | €6,387 | +€3,821 | +148.9% |
| Operating profit (loss) | 9901 | -€3,668 | €4,328 | +€7,996 | |
| Financial income | 75/76B | €4,235 | €1,390 | -€2,845 | -67.2% |
| Recurring financial income | 75 | €4,235 | €1,390 | -€2,845 | -67.2% |
| Non-recurring financial income | 76B | €4,235 | €1,390 | -€2,845 | -67.2% |
| Financial charges | 65/66B | €39 | €1,017 | +€978 | +2508.1% |
| Recurring financial charges | 65 | €39 | €39 | +€0 | +0.1% |
| Non-recurring financial charges | 66B | - | €978 | +€978 | |
| Profit (loss) for the period before taxes | 9903 | €529 | €4,701 | +€4,173 | +789.4% |
| Income taxes | 67/77 | €4 | - | -€4 | |
| Profit (loss) for the period | 9904 | €525 | €4,701 | +€4,176 | +795.6% |
| Profit (loss) for the period to be appropriated | 9905 | €525 | €4,701 | +€4,176 | +795.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.