FLOOR 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.
FLOOR CONSULTING
Largest movements
- Cash +€28,369
up €28,369 (+998%), from €2,842 to €31,211
mainly Deferred charges and accrued income (+€16,505) and Depreciation (+€9,000)
- Deferred charges and accrued income -€16,505
down €16,505 (-43.6%), from €37,867 to €21,362
- Tangible fixed assets -€9,000
down €9,000 (-4.1%), from €221,150 to €212,150
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €688,926 | €691,789 | +€2,863 | +0.4% |
| Fixed assets | 21/28 | €517,564 | €508,564 | -€9,000 | -1.7% |
| Tangible fixed assets | 22/27 | €221,150 | €212,150 | -€9,000 | -4.1% |
| Land and buildings | 22 | €221,150 | €212,150 | -€9,000 | -4.1% |
| Financial fixed assets | 28 | €296,414 | €296,414 | = | 0.0% |
| Current assets | 29/58 | €171,362 | €183,225 | +€11,863 | +6.9% |
| Amounts receivable after more than one year | 29 | €130,653 | €130,653 | = | 0.0% |
| Other amounts receivable | 291 | €130,653 | €130,653 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,842 | €31,211 | +€28,369 | +998% |
| Deferred charges and accrued income | 490/1 | €37,867 | €21,362 | -€16,505 | -43.6% |
| Total equity and liabilities | 10/49 | €688,926 | €691,789 | +€2,863 | +0.4% |
| Equity | 10/15 | €685,179 | €688,025 | +€2,845 | +0.4% |
| Contributions | 10/11 | €830,000 | €830,000 | = | 0.0% |
| Revaluation surpluses | 12 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€324,821 | -€321,975 | +€2,845 | +0.9% |
| Amounts payable | 17/49 | €3,747 | €3,765 | +€18 | +0.5% |
| Amounts payable after more than one year | 17 | €1,747 | €1,747 | = | 0.0% |
| Financial debts | 170/4 | €1,747 | €1,747 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €18 | +€18 | |
| Trade debts | 44 | - | €18 | +€18 | |
| Suppliers | 440/4 | - | €18 | +€18 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,000 | €9,000 | = | 0.0% |
| Other operating charges | 640/8 | €4,081 | €4,209 | +€128 | +3.1% |
| Gross operating margin | 9900 | €13,716 | €13,644 | -€72 | -0.5% |
| Operating profit (loss) | 9901 | €635 | €435 | -€200 | -31.5% |
| Financial income | 75/76B | €2,532 | €2,613 | +€81 | +3.2% |
| Recurring financial income | 75 | €2,532 | €2,613 | +€81 | +3.2% |
| Financial charges | 65/66B | €153 | €203 | +€50 | +32.4% |
| Recurring financial charges | 65 | €153 | €203 | +€50 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €3,014 | €2,845 | -€169 | -5.6% |
| Profit (loss) for the period | 9904 | €3,014 | €2,845 | -€169 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,014 | €2,845 | -€169 | -5.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.