Flovan 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.
Flovan Consulting
Largest movements
- Cash +€13,306
up €13,306 (+47.6%), from €27,975 to €41,281
mainly Net result for the year (+€29,470) and Other debts (+€25,000)
- Receivables within one year +€5,397
up €5,397 (+34.0%), from €15,881 to €21,278
of which Trade receivables: +€6,113
- Tangible fixed assets -€2,190
down €2,190 (-76.2%), from €2,874 to €684
- Other debts +€25,000
new in 2025: €25,000
- Accrued charges and deferred income -€9,051
down €9,051 (-100.0%), from €9,051 to €0
- Reserves -€5,530
down €5,530 (-38.6%), from €14,323 to €8,793
- Tax, wage and social debts +€5,198
up €5,198 (+280.3%), from €1,854 to €7,052
- Trade debts +€2,738
up €2,738 (+175.5%), from €1,560 to €4,297
- Gross operating margin +€42,489
up €42,489 (+3374.8%), from €1,259 to €43,748
- Taxes +€7,439
up €7,439 (+1935.5%), from €384 to €7,824
- Depreciation -€1,823
down €1,823 (-45.4%), from €4,013 to €2,190
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 | €46,898 | €63,410 | +€16,513 | +35.2% |
| Fixed assets | 21/28 | €2,920 | €730 | -€2,190 | -75.0% |
| Tangible fixed assets | 22/27 | €2,874 | €684 | -€2,190 | -76.2% |
| Furniture and vehicles | 24 | €2,874 | €684 | -€2,190 | -76.2% |
| Financial fixed assets | 28 | €46 | €46 | = | 0.0% |
| Current assets | 29/58 | €43,978 | €62,681 | +€18,703 | +42.5% |
| Amounts receivable within one year | 40/41 | €15,881 | €21,278 | +€5,397 | +34.0% |
| Trade receivables | 40 | €7,549 | €13,662 | +€6,113 | +81.0% |
| Other amounts receivable | 41 | €8,332 | €7,616 | -€717 | -8.6% |
| Cash at bank and in hand | 54/58 | €27,975 | €41,281 | +€13,306 | +47.6% |
| Deferred charges and accrued income | 490/1 | €122 | €122 | -€0 | -0.3% |
| Total equity and liabilities | 10/49 | €46,898 | €63,410 | +€16,513 | +35.2% |
| Equity | 10/15 | €18,323 | €12,793 | -€5,530 | -30.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,323 | €8,793 | -€5,530 | -38.6% |
| Distributable reserves | 133 | €14,323 | €8,793 | -€5,530 | -38.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,575 | €50,618 | +€22,043 | +77.1% |
| Amounts payable after more than one year | 17 | €16,110 | €14,268 | -€1,842 | -11.4% |
| Other amounts payable | 178/9 | €16,110 | €14,268 | -€1,842 | -11.4% |
| Amounts payable within one year | 42/48 | €3,414 | €36,349 | +€32,935 | +964.7% |
| Trade debts | 44 | €1,560 | €4,297 | +€2,738 | +175.5% |
| Suppliers | 440/4 | €1,560 | €4,297 | +€2,738 | +175.5% |
| Taxes, remuneration and social security | 45 | €1,854 | €7,052 | +€5,198 | +280.3% |
| Taxes | 450/3 | €1,854 | €7,052 | +€5,198 | +280.3% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Accrued charges and deferred income | 492/3 | €9,051 | €0 | -€9,051 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,013 | €2,190 | -€1,823 | -45.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €1,259 | €43,748 | +€42,489 | +3374.8% |
| Operating profit (loss) | 9901 | -€3,282 | €40,950 | +€44,232 | |
| Financial income | 75/76B | €34 | €1 | -€33 | -97.8% |
| Recurring financial income | 75 | €34 | €1 | -€33 | -97.8% |
| Financial charges | 65/66B | €3,481 | €3,657 | +€176 | +5.1% |
| Recurring financial charges | 65 | €3,481 | €3,657 | +€176 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,729 | €37,294 | +€44,023 | |
| Income taxes | 67/77 | €384 | €7,824 | +€7,439 | +1935.5% |
| Profit (loss) for the period | 9904 | -€7,114 | €29,470 | +€36,584 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,114 | €29,470 | +€36,584 |
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 10 October 2026 via checked.be.