Flo 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.
Flo Consulting
Largest movements
- Cash -€22,185
down €22,185 (-60.6%), from €36,625 to €14,440
mainly Other debts (-€39,478) and Investment in fixed assets (net) (-€4,532)
- Receivables within one year -€3,966
down €3,966 (-30.9%), from €12,820 to €8,853
of which Trade receivables: -€10,996
- Tangible fixed assets -€950
down €950 (-6.6%), from €14,434 to €13,485
of which Furniture and vehicles: -€4,600
- Other debts -€39,478
down €39,478 (-86.1%), from €45,849 to €6,371
- Profit (loss) carried forward +€18,759
up €18,759 (+1,207%), from €1,554 to €20,312
- Tax, wage and social debts -€4,066
down €4,066 (-50.9%), from €7,985 to €3,919
of which Taxes: -€6,015
- Trade debts -€2,316
down €2,316 (-66.3%), from €3,492 to €1,176
- Gross operating margin -€30,621
down €30,621 (-48.0%), from €63,735 to €33,114
- Taxes -€8,410
down €8,410 (-50.8%), from €16,552 to €8,142
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 | €63,879 | €36,778 | -€27,101 | -42.4% |
| Fixed assets | 21/28 | €14,434 | €13,485 | -€950 | -6.6% |
| Tangible fixed assets | 22/27 | €14,434 | €13,485 | -€950 | -6.6% |
| Furniture and vehicles | 24 | €14,434 | €9,835 | -€4,600 | -31.9% |
| Other tangible fixed assets | 26 | - | €3,650 | +€3,650 | |
| Current assets | 29/58 | €49,445 | €23,294 | -€26,151 | -52.9% |
| Amounts receivable within one year | 40/41 | €12,820 | €8,853 | -€3,966 | -30.9% |
| Trade receivables | 40 | €12,820 | €1,824 | -€10,996 | -85.8% |
| Other amounts receivable | 41 | - | €7,030 | +€7,030 | |
| Cash at bank and in hand | 54/58 | €36,625 | €14,440 | -€22,185 | -60.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €63,879 | €36,778 | -€27,101 | -42.4% |
| Equity | 10/15 | €6,554 | €25,312 | +€18,759 | +286% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,554 | €20,312 | +€18,759 | +1,207% |
| Amounts payable | 17/49 | €57,326 | €11,466 | -€45,860 | -80.0% |
| Amounts payable within one year | 42/48 | €57,326 | €11,466 | -€45,860 | -80.0% |
| Trade debts | 44 | €3,492 | €1,176 | -€2,316 | -66.3% |
| Suppliers | 440/4 | €3,492 | €1,176 | -€2,316 | -66.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,985 | €3,919 | -€4,066 | -50.9% |
| Taxes | 450/3 | €6,067 | €52 | -€6,015 | -99.1% |
| Remuneration and social security | 454/9 | €1,918 | €3,867 | +€1,949 | +102% |
| Other amounts payable | 47/48 | €45,849 | €6,371 | -€39,478 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,213 | €5,482 | +€268 | +5.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €63,735 | €33,114 | -€30,621 | -48.0% |
| Operating profit (loss) | 9901 | €58,017 | €27,113 | -€30,904 | -53.3% |
| Financial charges | 65/66B | €186 | €212 | +€26 | +13.8% |
| Recurring financial charges | 65 | €186 | €212 | +€26 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €57,830 | €26,901 | -€30,930 | -53.5% |
| Income taxes | 67/77 | €16,552 | €8,142 | -€8,410 | -50.8% |
| Profit (loss) for the period | 9904 | €41,278 | €18,759 | -€22,520 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,278 | €18,759 | -€22,520 | -54.6% |
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 15 October 2026 via checked.be.