FLORE ANDERSEN 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.
FLORE ANDERSEN CONSULTING
Largest movements
- Deferred charges and accrued income +€1,906
new in 2025: €1,906
- Receivables within one year +€1,904
up €1,904 (+24.6%), from €7,754 to €9,658
of which Trade receivables: +€2,158
- Financial fixed assets -€1,250
down €1,250 (-20.0%), from €6,250 to €5,000
- Tangible fixed assets +€732
new in 2025: €732
- Cash -€274
down €274 (-14.8%), from €1,846 to €1,573
mainly Net result for the year (-€2,970) and Deferred charges and accrued income (-€1,906)
- Other debts +€3,481
up €3,481 (+17.7%), from €19,611 to €23,092
- Profit (loss) carried forward -€2,970
down €2,970 (-83.8%), from -€3,544 to -€6,514
- Tax, wage and social debts +€1,245
new in 2025: €1,245
- Trade debts +€1,037
up €1,037 (+301.4%), from €344 to €1,381
- Financial income +€1,553
up €1,553 (+15525.0%), from €10 to €1,563
- Other operating charges +€420
new in 2025: €420
- Depreciation +€333
up €333 (+459.4%), from €72 to €405
- Gross operating margin -€177
down €177 (-5.1%), from -€3,482 to -€3,658
- Financial charges +€49
new in 2025: €49
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 | €16,911 | €19,703 | +€2,792 | +16.5% |
| Formation expenses | 20 | €1,061 | €834 | -€227 | -21.4% |
| Fixed assets | 21/28 | €6,250 | €5,732 | -€518 | -8.3% |
| Tangible fixed assets | 22/27 | - | €732 | +€732 | |
| Furniture and vehicles | 24 | - | €732 | +€732 | |
| Financial fixed assets | 28 | €6,250 | €5,000 | -€1,250 | -20.0% |
| Current assets | 29/58 | €9,600 | €13,137 | +€3,537 | +36.8% |
| Amounts receivable within one year | 40/41 | €7,754 | €9,658 | +€1,904 | +24.6% |
| Trade receivables | 40 | - | €2,158 | +€2,158 | |
| Other amounts receivable | 41 | €7,754 | €7,500 | -€254 | -3.3% |
| Cash at bank and in hand | 54/58 | €1,846 | €1,573 | -€274 | -14.8% |
| Deferred charges and accrued income | 490/1 | - | €1,906 | +€1,906 | |
| Total equity and liabilities | 10/49 | €16,911 | €19,703 | +€2,792 | +16.5% |
| Equity | 10/15 | -€3,044 | -€6,014 | -€2,970 | -97.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,544 | -€6,514 | -€2,970 | -83.8% |
| Amounts payable | 17/49 | €19,955 | €25,717 | +€5,762 | +28.9% |
| Amounts payable within one year | 42/48 | €19,955 | €25,717 | +€5,762 | +28.9% |
| Trade debts | 44 | €344 | €1,381 | +€1,037 | +301.4% |
| Suppliers | 440/4 | €344 | €1,381 | +€1,037 | +301.4% |
| Taxes, remuneration and social security | 45 | - | €1,245 | +€1,245 | |
| Taxes | 450/3 | - | €1,245 | +€1,245 | |
| Other amounts payable | 47/48 | €19,611 | €23,092 | +€3,481 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72 | €405 | +€333 | +459.4% |
| Other operating charges | 640/8 | - | €420 | +€420 | |
| Gross operating margin | 9900 | -€3,482 | -€3,658 | -€177 | -5.1% |
| Operating profit (loss) | 9901 | -€3,554 | -€4,484 | -€929 | -26.1% |
| Financial income | 75/76B | €10 | €1,563 | +€1,553 | +15525.0% |
| Recurring financial income | 75 | €10 | €1,563 | +€1,553 | +15525.0% |
| Financial charges | 65/66B | - | €49 | +€49 | |
| Recurring financial charges | 65 | - | €49 | +€49 | |
| Profit (loss) for the period before taxes | 9903 | -€3,544 | -€2,970 | +€574 | +16.2% |
| Profit (loss) for the period | 9904 | -€3,544 | -€2,970 | +€574 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,544 | -€2,970 | +€574 | +16.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.