FLO CONSULT: 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.
FLO CONSULT
Largest movements
- Stocks and contracts -€32,533
down €32,533 (-57.3%), from €56,764 to €24,231
- Receivables within one year -€26,088
down €26,088 (-69.1%), from €37,732 to €11,644
of which Trade receivables: -€24,660
- Cash -€2,607
down €2,607 (-38.8%), from €6,718 to €4,111
mainly Net result for the year (-€62,612) and Trade debts (-€13,817)
- Profit (loss) carried forward -€62,612
down €62,612 (-900%), from -€6,954 to -€69,566
- Other debts +€15,386
up €15,386 (+37.3%), from €41,269 to €56,656
- Trade debts -€13,817
down €13,817 (-62.3%), from €22,183 to €8,367
- Gross operating margin -€41,740
down €41,740 (-167%), from -€25,060 to -€66,800
- Write-downs +€28,834
up €28,834 (+78.4%), from -€36,801 to -€7,967
- Taxes +€2,473
new in 2025: €2,473
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 | €101,609 | €40,423 | -€61,186 | -60.2% |
| Fixed assets | 21/28 | €394 | €394 | = | 0.0% |
| Tangible fixed assets | 22/27 | €394 | €394 | = | 0.0% |
| Furniture and vehicles | 24 | €394 | €394 | = | 0.0% |
| Current assets | 29/58 | €101,215 | €40,029 | -€61,186 | -60.5% |
| Stocks and contracts in progress | 3 | €56,764 | €24,231 | -€32,533 | -57.3% |
| Stocks | 30/36 | €56,764 | €24,231 | -€32,533 | -57.3% |
| Amounts receivable within one year | 40/41 | €37,732 | €11,644 | -€26,088 | -69.1% |
| Trade receivables | 40 | €35,688 | €11,029 | -€24,660 | -69.1% |
| Other amounts receivable | 41 | €2,044 | €615 | -€1,429 | -69.9% |
| Cash at bank and in hand | 54/58 | €6,718 | €4,111 | -€2,607 | -38.8% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €101,609 | €40,423 | -€61,186 | -60.2% |
| Equity | 10/15 | €37,880 | -€24,732 | -€62,612 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,234 | €26,234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,376 | €26,234 | +€24,858 | +1,806% |
| Reserves not available under the articles | 1311 | €1,376 | €1,376 | = | 0.0% |
| Other | 1319 | - | €24,858 | +€24,858 | |
| Distributable reserves | 133 | €24,858 | - | -€24,858 | |
| Profit (loss) carried forward | 14 | -€6,954 | -€69,566 | -€62,612 | -900% |
| Amounts payable | 17/49 | €63,729 | €65,155 | +€1,426 | +2.2% |
| Amounts payable within one year | 42/48 | €63,729 | €65,155 | +€1,426 | +2.2% |
| Trade debts | 44 | €22,183 | €8,367 | -€13,817 | -62.3% |
| Suppliers | 440/4 | €22,183 | €8,367 | -€13,817 | -62.3% |
| Taxes, remuneration and social security | 45 | €276 | €132 | -€143 | -52.0% |
| Taxes | 450/3 | €276 | €132 | -€143 | -52.0% |
| Other amounts payable | 47/48 | €41,269 | €56,656 | +€15,386 | +37.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€36,801 | -€7,967 | +€28,834 | +78.4% |
| Other operating charges | 640/8 | €1,583 | €1,239 | -€344 | -21.8% |
| Gross operating margin | 9900 | -€25,060 | -€66,800 | -€41,740 | -167% |
| Operating profit (loss) | 9901 | €10,158 | -€60,072 | -€70,229 | |
| Financial income | 75/76B | €36 | €133 | +€98 | +275% |
| Recurring financial income | 75 | €33 | €133 | +€101 | +308% |
| Non-recurring financial income | 76B | €3 | - | -€3 | |
| Financial charges | 65/66B | €608 | €201 | -€408 | -67.0% |
| Recurring financial charges | 65 | €608 | €201 | -€408 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €9,585 | -€60,139 | -€69,724 | |
| Income taxes | 67/77 | - | €2,473 | +€2,473 | |
| Profit (loss) for the period | 9904 | €9,585 | -€62,612 | -€72,197 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,585 | -€62,612 | -€72,197 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.