FLINT 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.
FLINT CONSULTING
Largest movements
- Current investments +€59,700
up €59,700 (+59.8%), from €99,850 to €159,550
- Tangible fixed assets -€19,875
down €19,875 (-20.4%), from €97,419 to €77,544
of which Furniture and vehicles: -€17,527
- Cash -€8,883
down €8,883 (-13.8%), from €64,150 to €55,267
mainly Current investments (-€59,700) and Contributions, distributions and other (-€28,166)
- Reserves +€32,830
up €32,830 (+12.5%), from €263,684 to €296,514
- Depreciation +€7,490
up €7,490 (+60.5%), from €12,384 to €19,875
- Gross operating margin -€5,668
down €5,668 (-5.1%), from €111,054 to €105,386
- Taxes -€2,380
down €2,380 (-8.7%), from €27,490 to €25,110
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 | €282,720 | €315,660 | +€32,940 | +11.7% |
| Fixed assets | 21/28 | €97,419 | €77,544 | -€19,875 | -20.4% |
| Tangible fixed assets | 22/27 | €97,419 | €77,544 | -€19,875 | -20.4% |
| Land and buildings | 22 | €23,627 | €21,279 | -€2,348 | -9.9% |
| Furniture and vehicles | 24 | €73,792 | €56,266 | -€17,527 | -23.8% |
| Current assets | 29/58 | €185,301 | €238,115 | +€52,815 | +28.5% |
| Amounts receivable within one year | 40/41 | €17,259 | €16,833 | -€425 | -2.5% |
| Trade receivables | 40 | €17,244 | €16,230 | -€1,014 | -5.9% |
| Other amounts receivable | 41 | €14 | €603 | +€589 | +4,119% |
| Current investments | 50/53 | €99,850 | €159,550 | +€59,700 | +59.8% |
| Cash at bank and in hand | 54/58 | €64,150 | €55,267 | -€8,883 | -13.8% |
| Deferred charges and accrued income | 490/1 | €4,042 | €6,466 | +€2,423 | +59.9% |
| Total equity and liabilities | 10/49 | €282,720 | €315,660 | +€32,940 | +11.7% |
| Equity | 10/15 | €263,684 | €296,514 | +€32,830 | +12.5% |
| Reserves | 13 | €263,684 | €296,514 | +€32,830 | +12.5% |
| Distributable reserves | 133 | €263,684 | €296,514 | +€32,830 | +12.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,036 | €19,146 | +€110 | +0.6% |
| Amounts payable within one year | 42/48 | €16,397 | €15,674 | -€723 | -4.4% |
| Trade debts | 44 | €2,199 | €1,109 | -€1,089 | -49.5% |
| Suppliers | 440/4 | €2,199 | €1,109 | -€1,089 | -49.5% |
| Taxes, remuneration and social security | 45 | €13,327 | €10,887 | -€2,441 | -18.3% |
| Taxes | 450/3 | €11,104 | €8,663 | -€2,441 | -22.0% |
| Remuneration and social security | 454/9 | €2,223 | €2,223 | = | 0.0% |
| Other amounts payable | 47/48 | €870 | €3,677 | +€2,807 | +323% |
| Accrued charges and deferred income | 492/3 | €2,639 | €3,473 | +€833 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,384 | €19,875 | +€7,490 | +60.5% |
| Other operating charges | 640/8 | €1,277 | €1,121 | -€155 | -12.2% |
| Gross operating margin | 9900 | €111,054 | €105,386 | -€5,668 | -5.1% |
| Operating profit (loss) | 9901 | €97,393 | €84,390 | -€13,003 | -13.4% |
| Financial income | 75/76B | €1,465 | €2,332 | +€867 | +59.2% |
| Recurring financial income | 75 | €1,465 | €2,332 | +€867 | +59.2% |
| Financial charges | 65/66B | €542 | €614 | +€73 | +13.4% |
| Recurring financial charges | 65 | €542 | €614 | +€73 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €98,316 | €86,107 | -€12,209 | -12.4% |
| Income taxes | 67/77 | €27,490 | €25,110 | -€2,380 | -8.7% |
| Profit (loss) for the period | 9904 | €70,825 | €60,996 | -€9,829 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,825 | €60,996 | -€9,829 | -13.9% |
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 14 October 2026 via checked.be.