FLM 4 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.
FLM 4 CONSULTING
Largest movements
- Cash +€36,227
up €36,227 (+81.8%), from €44,308 to €80,535
mainly Net result for the year (+€47,758) and Other debts (+€16,625)
- Receivables within one year -€16,020
down €16,020 (-75.2%), from €21,291 to €5,270
of which Trade receivables: -€16,020
- Tangible fixed assets -€4,314
down €4,314 (-77.1%), from €5,592 to €1,279
- Other debts +€16,625
up €16,625 (+33.8%), from €49,245 to €65,870
- Gross operating margin +€19,171
up €19,171 (+41.3%), from €46,454 to €65,624
- Taxes +€4,906
up €4,906 (+51.6%), from €9,505 to €14,411
- Financial income +€1,368
up €1,368 (+268%), from €511 to €1,878
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 | €72,969 | €88,917 | +€15,948 | +21.9% |
| Fixed assets | 21/28 | €5,654 | €1,340 | -€4,314 | -76.3% |
| Tangible fixed assets | 22/27 | €5,592 | €1,279 | -€4,314 | -77.1% |
| Furniture and vehicles | 24 | €5,592 | €1,279 | -€4,314 | -77.1% |
| Financial fixed assets | 28 | €61 | €61 | = | 0.0% |
| Current assets | 29/58 | €67,316 | €87,577 | +€20,261 | +30.1% |
| Amounts receivable within one year | 40/41 | €21,291 | €5,270 | -€16,020 | -75.2% |
| Trade receivables | 40 | €17,040 | €1,019 | -€16,020 | -94.0% |
| Other amounts receivable | 41 | €4,251 | €4,251 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,308 | €80,535 | +€36,227 | +81.8% |
| Deferred charges and accrued income | 490/1 | €1,717 | €1,772 | +€55 | +3.2% |
| Total equity and liabilities | 10/49 | €72,969 | €88,917 | +€15,948 | +21.9% |
| Equity | 10/15 | €10,597 | €10,606 | +€8 | +0.1% |
| Contributions | 10/11 | €8,735 | €8,735 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3 | €11 | +€8 | +319% |
| Amounts payable | 17/49 | €62,372 | €78,312 | +€15,940 | +25.6% |
| Amounts payable within one year | 42/48 | €62,372 | €78,312 | +€15,940 | +25.6% |
| Trade debts | 44 | €2,252 | €2,120 | -€132 | -5.8% |
| Suppliers | 440/4 | €2,252 | €2,120 | -€132 | -5.8% |
| Taxes, remuneration and social security | 45 | €10,876 | €10,322 | -€554 | -5.1% |
| Taxes | 450/3 | €8,176 | €10,322 | +€2,146 | +26.3% |
| Remuneration and social security | 454/9 | €2,700 | - | -€2,700 | |
| Other amounts payable | 47/48 | €49,245 | €65,870 | +€16,625 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,854 | €4,314 | -€540 | -11.1% |
| Other operating charges | 640/8 | €673 | €885 | +€212 | +31.6% |
| Gross operating margin | 9900 | €46,454 | €65,624 | +€19,171 | +41.3% |
| Operating profit (loss) | 9901 | €40,927 | €60,426 | +€19,499 | +47.6% |
| Financial income | 75/76B | €511 | €1,878 | +€1,368 | +268% |
| Recurring financial income | 75 | €511 | €1,878 | +€1,368 | +268% |
| Financial charges | 65/66B | €109 | €135 | +€26 | +23.6% |
| Recurring financial charges | 65 | €109 | €135 | +€26 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €41,328 | €62,169 | +€20,841 | +50.4% |
| Income taxes | 67/77 | €9,505 | €14,411 | +€4,906 | +51.6% |
| Profit (loss) for the period | 9904 | €31,823 | €47,758 | +€15,935 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,823 | €47,758 | +€15,935 | +50.1% |
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.