FLT-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.
FLT-CONSULTANCY
Largest movements
- Cash +€46,283
up €46,283 (+69.4%), from €66,653 to €112,936
mainly Other debts (+€49,743) and Net result for the year (+€28,682)
- Tangible fixed assets -€11,972
down €11,972 (-22.7%), from €52,714 to €40,743
of which Furniture and vehicles: -€11,972
- Receivables within one year -€6,655
down €6,655 (-52.4%), from €12,705 to €6,050
- Other debts +€49,743
up €49,743 (+6,553%), from €759 to €50,502
- Reserves -€25,331
down €25,331 (-22.7%), from €111,541 to €86,210
- Trade debts +€11,014
up €11,014 (+2,836%), from €388 to €11,403
- Tax, wage and social debts -€7,748
down €7,748 (-51.1%), from €15,166 to €7,418
- Depreciation +€4,827
up €4,827 (+67.6%), from €7,144 to €11,972
- Gross operating margin +€2,852
up €2,852 (+6.1%), from €47,010 to €49,862
- Taxes -€2,348
down €2,348 (-21.7%), from €10,841 to €8,493
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 | €132,854 | €160,532 | +€27,679 | +20.8% |
| Fixed assets | 21/28 | €52,714 | €40,743 | -€11,972 | -22.7% |
| Tangible fixed assets | 22/27 | €52,714 | €40,743 | -€11,972 | -22.7% |
| Furniture and vehicles | 24 | €52,714 | €40,743 | -€11,972 | -22.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €80,139 | €119,790 | +€39,651 | +49.5% |
| Amounts receivable within one year | 40/41 | €12,705 | €6,050 | -€6,655 | -52.4% |
| Trade receivables | 40 | €12,705 | €6,050 | -€6,655 | -52.4% |
| Cash at bank and in hand | 54/58 | €66,653 | €112,936 | +€46,283 | +69.4% |
| Deferred charges and accrued income | 490/1 | €781 | €804 | +€23 | +2.9% |
| Total equity and liabilities | 10/49 | €132,854 | €160,532 | +€27,679 | +20.8% |
| Equity | 10/15 | €116,541 | €91,210 | -€25,331 | -21.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €111,541 | €86,210 | -€25,331 | -22.7% |
| Distributable reserves | 133 | €111,541 | €86,210 | -€25,331 | -22.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,313 | €69,323 | +€53,010 | +325% |
| Amounts payable within one year | 42/48 | €16,313 | €69,323 | +€53,010 | +325% |
| Trade debts | 44 | €388 | €11,403 | +€11,014 | +2,836% |
| Suppliers | 440/4 | €388 | €11,403 | +€11,014 | +2,836% |
| Taxes, remuneration and social security | 45 | €15,166 | €7,418 | -€7,748 | -51.1% |
| Taxes | 450/3 | €15,166 | €7,418 | -€7,748 | -51.1% |
| Other amounts payable | 47/48 | €759 | €50,502 | +€49,743 | +6,553% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,144 | €11,972 | +€4,827 | +67.6% |
| Other operating charges | 640/8 | €824 | €905 | +€81 | +9.9% |
| Gross operating margin | 9900 | €47,010 | €49,862 | +€2,852 | +6.1% |
| Operating profit (loss) | 9901 | €39,042 | €36,985 | -€2,057 | -5.3% |
| Financial income | 75/76B | - | €231 | +€231 | |
| Recurring financial income | 75 | - | €231 | +€231 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €39,003 | €37,176 | -€1,827 | -4.7% |
| Income taxes | 67/77 | €10,841 | €8,493 | -€2,348 | -21.7% |
| Profit (loss) for the period | 9904 | €28,162 | €28,682 | +€521 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,162 | €28,682 | +€521 | +1.8% |
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 25 October 2026 via checked.be.