FLN 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.
FLN CONSULT
Largest movements
- Receivables within one year +€34,575
up €34,575 (+297.3%), from €11,631 to €46,205
of which Other amounts receivable: +€19,160
- Other debts +€65,010
up €65,010 (+1848.5%), from €3,517 to €68,527
- Reserves -€30,000
down €30,000 (-31.6%), from €94,799 to €64,799
- Gross operating margin -€2,856
down €2,856 (-3.6%), from €78,756 to €75,901
- Financial income +€1,007
up €1,007 (+330.5%), from €305 to €1,312
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 | €124,459 | €160,328 | +€35,869 | +28.8% |
| Fixed assets | 21/28 | €5,006 | €4,448 | -€558 | -11.2% |
| Tangible fixed assets | 22/27 | €5,006 | €4,448 | -€558 | -11.2% |
| Furniture and vehicles | 24 | €5,006 | €4,448 | -€558 | -11.2% |
| Current assets | 29/58 | €119,453 | €155,880 | +€36,427 | +30.5% |
| Amounts receivable within one year | 40/41 | €11,631 | €46,205 | +€34,575 | +297.3% |
| Trade receivables | 40 | €5,586 | €21,000 | +€15,414 | +276.0% |
| Other amounts receivable | 41 | €6,045 | €25,205 | +€19,160 | +317.0% |
| Cash at bank and in hand | 54/58 | €107,792 | €108,279 | +€487 | +0.5% |
| Deferred charges and accrued income | 490/1 | €30 | €1,396 | +€1,366 | +4548.9% |
| Total equity and liabilities | 10/49 | €124,459 | €160,328 | +€35,869 | +28.8% |
| Equity | 10/15 | €96,799 | €66,799 | -€30,000 | -31.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €94,799 | €64,799 | -€30,000 | -31.6% |
| Distributable reserves | 133 | €94,799 | €64,799 | -€30,000 | -31.6% |
| Amounts payable | 17/49 | €27,660 | €93,530 | +€65,869 | +238.1% |
| Amounts payable within one year | 42/48 | €27,660 | €93,530 | +€65,869 | +238.1% |
| Trade debts | 44 | €10,948 | €11,989 | +€1,041 | +9.5% |
| Suppliers | 440/4 | €10,948 | €11,989 | +€1,041 | +9.5% |
| Taxes, remuneration and social security | 45 | €13,196 | €13,014 | -€182 | -1.4% |
| Taxes | 450/3 | €13,196 | €12,764 | -€432 | -3.3% |
| Remuneration and social security | 454/9 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | €3,517 | €68,527 | +€65,010 | +1848.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €558 | €558 | = | 0.0% |
| Other operating charges | 640/8 | €1,354 | €1,769 | +€415 | +30.6% |
| Gross operating margin | 9900 | €78,756 | €75,901 | -€2,856 | -3.6% |
| Operating profit (loss) | 9901 | €76,844 | €73,573 | -€3,271 | -4.3% |
| Financial income | 75/76B | €305 | €1,312 | +€1,007 | +330.5% |
| Recurring financial income | 75 | €305 | €1,312 | +€1,007 | +330.5% |
| Financial charges | 65/66B | €82 | €437 | +€355 | +432.4% |
| Recurring financial charges | 65 | €82 | €437 | +€355 | +432.4% |
| Profit (loss) for the period before taxes | 9903 | €77,067 | €74,448 | -€2,619 | -3.4% |
| Income taxes | 67/77 | €16,399 | €15,709 | -€690 | -4.2% |
| Profit (loss) for the period | 9904 | €60,668 | €58,739 | -€1,929 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,668 | €58,739 | -€1,929 | -3.2% |
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 5 October 2026 via checked.be.