FLORENT 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.
FLORENT CONSULTING
Largest movements
- Current investments +€66,377
new in 2025: €66,377
- Cash -€56,145
down €56,145 (-87.4%), from €64,229 to €8,084
mainly Current investments (-€66,377) and Investment in fixed assets (net) (-€49,849)
- Tangible fixed assets +€34,478
up €34,478 (+245%), from €14,070 to €48,548
- Receivables within one year +€4,933
up €4,933 (+30.3%), from €16,256 to €21,188
of which Other amounts receivable: +€4,370
- Deferred charges and accrued income +€1,907
up €1,907 (+44.1%), from €4,320 to €6,228
- Other debts +€45,851
up €45,851 (+613%), from €7,482 to €53,333
- Reserves -€30,269
down €30,269 (-40.5%), from €74,720 to €44,451
- Debts after one year +€23,098
up €23,098, from €0 to €23,098
- Trade debts +€10,040
up €10,040 (+343%), from €2,923 to €12,963
- Current portion of long-term debt +€4,065
up €4,065 (+77.0%), from €5,283 to €9,348
- Depreciation +€8,472
up €8,472 (+123%), from €6,899 to €15,372
- Gross operating margin -€8,083
down €8,083 (-17.3%), from €46,635 to €38,552
- Taxes -€3,242
down €3,242 (-35.8%), from €9,065 to €5,823
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 | €98,875 | €150,425 | +€51,550 | +52.1% |
| Fixed assets | 21/28 | €14,070 | €48,548 | +€34,478 | +245% |
| Tangible fixed assets | 22/27 | €14,070 | €48,548 | +€34,478 | +245% |
| Furniture and vehicles | 24 | €14,070 | €48,548 | +€34,478 | +245% |
| Current assets | 29/58 | €84,805 | €101,877 | +€17,072 | +20.1% |
| Amounts receivable within one year | 40/41 | €16,256 | €21,188 | +€4,933 | +30.3% |
| Trade receivables | 40 | €15,975 | €16,538 | +€563 | +3.5% |
| Other amounts receivable | 41 | €281 | €4,651 | +€4,370 | +1,556% |
| Current investments | 50/53 | - | €66,377 | +€66,377 | |
| Cash at bank and in hand | 54/58 | €64,229 | €8,084 | -€56,145 | -87.4% |
| Deferred charges and accrued income | 490/1 | €4,320 | €6,228 | +€1,907 | +44.1% |
| Total equity and liabilities | 10/49 | €98,875 | €150,425 | +€51,550 | +52.1% |
| Equity | 10/15 | €74,721 | €44,452 | -€30,269 | -40.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €74,720 | €44,451 | -€30,269 | -40.5% |
| Distributable reserves | 133 | €74,720 | €44,451 | -€30,269 | -40.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,154 | €105,973 | +€81,819 | +339% |
| Amounts payable after more than one year | 17 | €0 | €23,098 | +€23,098 | |
| Financial debts | 170/4 | €0 | €23,098 | +€23,098 | |
| Amounts payable within one year | 42/48 | €24,154 | €82,876 | +€58,721 | +243% |
| Current portion of amounts payable after more than one year | 42 | €5,283 | €9,348 | +€4,065 | +77.0% |
| Financial debts | 43 | €128 | €218 | +€91 | +71.0% |
| Credit institutions | 430/8 | €128 | €218 | +€91 | +71.0% |
| Trade debts | 44 | €2,923 | €12,963 | +€10,040 | +343% |
| Suppliers | 440/4 | €2,923 | €12,963 | +€10,040 | +343% |
| Taxes, remuneration and social security | 45 | €8,339 | €7,014 | -€1,325 | -15.9% |
| Taxes | 450/3 | €8,339 | €7,014 | -€1,325 | -15.9% |
| Other amounts payable | 47/48 | €7,482 | €53,333 | +€45,851 | +613% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,899 | €15,372 | +€8,472 | +123% |
| Other operating charges | 640/8 | €1,324 | €1,552 | +€228 | +17.2% |
| Gross operating margin | 9900 | €46,635 | €38,552 | -€8,083 | -17.3% |
| Operating profit (loss) | 9901 | €38,411 | €21,628 | -€16,783 | -43.7% |
| Financial income | 75/76B | - | €167 | +€167 | |
| Recurring financial income | 75 | - | €167 | +€167 | |
| Financial charges | 65/66B | €794 | €1,241 | +€448 | +56.4% |
| Recurring financial charges | 65 | €794 | €1,241 | +€448 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €37,617 | €20,554 | -€17,063 | -45.4% |
| Income taxes | 67/77 | €9,065 | €5,823 | -€3,242 | -35.8% |
| Profit (loss) for the period | 9904 | €28,552 | €14,731 | -€13,821 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,552 | €14,731 | -€13,821 | -48.4% |
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 28 October 2026 via checked.be.