FLK Consulting: 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.
FLK Consulting
Largest movements
- Tangible fixed assets +€494,627
up €494,627 (+519.6%), from €95,199 to €589,826
of which Land and buildings: +€457,296
- Receivables within one year +€61,048
up €61,048 (+67.4%), from €90,595 to €151,643
of which Other amounts receivable: +€65,819
- Cash -€27,827
down €27,827 (-17.6%), from €158,523 to €130,697
mainly Investment in fixed assets (net) (-€577,513) and Receivables within one year (-€61,048)
- Debts after one year +€457,017
up €457,017 (+2862.0%), from €15,968 to €472,986
- Reserves +€62,528
up €62,528 (+29.3%), from €213,385 to €275,912
- Current portion of long-term debt +€25,686
up €25,686 (+125.5%), from €20,462 to €46,148
- Tax, wage and social debts -€18,676
down €18,676 (-21.7%), from €86,167 to €67,490
- Depreciation +€69,154
up €69,154 (+503.6%), from €13,732 to €82,886
- Gross operating margin +€18,403
up €18,403 (+11.1%), from €165,206 to €183,610
- Taxes -€16,576
down €16,576 (-48.6%), from €34,077 to €17,501
- Financial charges +€12,026
up €12,026 (+494.1%), from €2,434 to €14,460
- Other operating charges +€3,300
up €3,300 (+962.0%), from €343 to €3,643
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 | €344,318 | €873,378 | +€529,060 | +153.7% |
| Fixed assets | 21/28 | €95,199 | €589,826 | +€494,627 | +519.6% |
| Tangible fixed assets | 22/27 | €95,199 | €589,826 | +€494,627 | +519.6% |
| Land and buildings | 22 | €47,000 | €504,296 | +€457,296 | +973.0% |
| Plant, machinery and equipment | 23 | - | €3,724 | +€3,724 | |
| Furniture and vehicles | 24 | €48,199 | €81,806 | +€33,607 | +69.7% |
| Current assets | 29/58 | €249,118 | €283,551 | +€34,433 | +13.8% |
| Amounts receivable within one year | 40/41 | €90,595 | €151,643 | +€61,048 | +67.4% |
| Trade receivables | 40 | €54,031 | €49,259 | -€4,771 | -8.8% |
| Other amounts receivable | 41 | €36,564 | €102,384 | +€65,819 | +180.0% |
| Cash at bank and in hand | 54/58 | €158,523 | €130,697 | -€27,827 | -17.6% |
| Deferred charges and accrued income | 490/1 | - | €1,212 | +€1,212 | |
| Total equity and liabilities | 10/49 | €344,318 | €873,378 | +€529,060 | +153.7% |
| Equity | 10/15 | €216,385 | €278,912 | +€62,528 | +28.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €213,385 | €275,912 | +€62,528 | +29.3% |
| Distributable reserves | 133 | €213,385 | €275,912 | +€62,528 | +29.3% |
| Amounts payable | 17/49 | €127,933 | €594,465 | +€466,532 | +364.7% |
| Amounts payable after more than one year | 17 | €15,968 | €472,986 | +€457,017 | +2862.0% |
| Financial debts | 170/4 | €15,968 | €472,986 | +€457,017 | +2862.0% |
| Amounts payable within one year | 42/48 | €111,965 | €121,479 | +€9,515 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €20,462 | €46,148 | +€25,686 | +125.5% |
| Financial debts | 43 | €0 | €6,712 | +€6,712 | |
| Credit institutions | 430/8 | €0 | €6,712 | +€6,712 | |
| Trade debts | 44 | €5,336 | €1,129 | -€4,207 | -78.8% |
| Suppliers | 440/4 | €5,336 | €1,129 | -€4,207 | -78.8% |
| Taxes, remuneration and social security | 45 | €86,167 | €67,490 | -€18,676 | -21.7% |
| Taxes | 450/3 | €86,167 | €67,490 | -€18,676 | -21.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,732 | €82,886 | +€69,154 | +503.6% |
| Other operating charges | 640/8 | €343 | €3,643 | +€3,300 | +962.0% |
| Non-recurring operating charges | 66A | - | €6,352 | +€6,352 | |
| Gross operating margin | 9900 | €165,206 | €183,610 | +€18,403 | +11.1% |
| Operating profit (loss) | 9901 | €151,131 | €90,728 | -€60,403 | -40.0% |
| Financial income | 75/76B | €565 | €3,761 | +€3,196 | +566.2% |
| Recurring financial income | 75 | €565 | €3,761 | +€3,196 | +566.2% |
| Financial charges | 65/66B | €2,434 | €14,460 | +€12,026 | +494.1% |
| Recurring financial charges | 65 | €2,434 | €14,460 | +€12,026 | +494.1% |
| Profit (loss) for the period before taxes | 9903 | €149,262 | €80,029 | -€69,233 | -46.4% |
| Income taxes | 67/77 | €34,077 | €17,501 | -€16,576 | -48.6% |
| Profit (loss) for the period | 9904 | €115,185 | €62,528 | -€52,657 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €115,185 | €62,528 | -€52,657 | -45.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.