Floodlight Consultancy: 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.
Floodlight Consultancy
Largest movements
- Cash +€23,784
up €23,784 (+38.2%), from €62,233 to €86,017
mainly Net result for the year (+€17,940) and Depreciation (+€11,096)
- Tangible fixed assets -€11,096
down €11,096 (-35.6%), from €31,171 to €20,074
of which Furniture and vehicles: -€10,950
- Receivables within one year -€6,985
down €6,985 (-43.6%), from €16,018 to €9,033
of which Trade receivables: -€6,654
- Reserves +€17,940
up €17,940 (+20.1%), from €89,274 to €107,213
- Debts after one year -€7,057
down €7,057 (-23.6%), from €29,920 to €22,862
- Advances received -€5,960
down €5,960 (-70.4%), from €8,460 to €2,500
- Gross operating margin -€13,093
down €13,093 (-25.4%), from €51,564 to €38,471
- Taxes -€3,081
down €3,081 (-29.3%), from €10,508 to €7,428
- Depreciation -€1,481
down €1,481 (-11.8%), from €12,577 to €11,096
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 | €154,703 | €160,525 | +€5,822 | +3.8% |
| Fixed assets | 21/28 | €74,571 | €63,474 | -€11,096 | -14.9% |
| Tangible fixed assets | 22/27 | €31,171 | €20,074 | -€11,096 | -35.6% |
| Plant, machinery and equipment | 23 | €147 | - | -€147 | |
| Furniture and vehicles | 24 | €31,024 | €20,074 | -€10,950 | -35.3% |
| Financial fixed assets | 28 | €43,400 | €43,400 | = | 0.0% |
| Current assets | 29/58 | €80,132 | €97,050 | +€16,918 | +21.1% |
| Amounts receivable within one year | 40/41 | €16,018 | €9,033 | -€6,985 | -43.6% |
| Trade receivables | 40 | €9,805 | €3,150 | -€6,654 | -67.9% |
| Other amounts receivable | 41 | €6,213 | €5,883 | -€330 | -5.3% |
| Cash at bank and in hand | 54/58 | €62,233 | €86,017 | +€23,784 | +38.2% |
| Deferred charges and accrued income | 490/1 | €1,881 | €2,000 | +€119 | +6.3% |
| Total equity and liabilities | 10/49 | €154,703 | €160,525 | +€5,822 | +3.8% |
| Equity | 10/15 | €107,874 | €125,813 | +€17,940 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,274 | €107,213 | +€17,940 | +20.1% |
| Distributable reserves | 133 | €89,274 | €107,213 | +€17,940 | +20.1% |
| Amounts payable | 17/49 | €46,829 | €34,711 | -€12,118 | -25.9% |
| Amounts payable after more than one year | 17 | €29,920 | €22,862 | -€7,057 | -23.6% |
| Financial debts | 170/4 | €29,920 | €22,862 | -€7,057 | -23.6% |
| Amounts payable within one year | 42/48 | €16,909 | €11,849 | -€5,060 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €6,793 | €7,057 | +€264 | +3.9% |
| Trade debts | 44 | €1,657 | €1,902 | +€245 | +14.8% |
| Suppliers | 440/4 | €1,657 | €1,902 | +€245 | +14.8% |
| Advances received on contracts in progress | 46 | €8,460 | €2,500 | -€5,960 | -70.4% |
| Taxes, remuneration and social security | 45 | - | €390 | +€390 | |
| Taxes | 450/3 | - | €390 | +€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,577 | €11,096 | -€1,481 | -11.8% |
| Other operating charges | 640/8 | €234 | €570 | +€336 | +143% |
| Gross operating margin | 9900 | €51,564 | €38,471 | -€13,093 | -25.4% |
| Operating profit (loss) | 9901 | €38,753 | €26,805 | -€11,948 | -30.8% |
| Financial charges | 65/66B | €1,688 | €1,438 | -€250 | -14.8% |
| Recurring financial charges | 65 | €1,688 | €1,438 | -€250 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €37,065 | €25,367 | -€11,698 | -31.6% |
| Income taxes | 67/77 | €10,508 | €7,428 | -€3,081 | -29.3% |
| Profit (loss) for the period | 9904 | €26,557 | €17,940 | -€8,617 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,557 | €17,940 | -€8,617 | -32.4% |
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 24 October 2026 via checked.be.