FLU:ENT 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.
FLU:ENT CONSULTING
Largest movements
- Cash -€3,068
down €3,068 (-5.3%), from €58,004 to €54,936
mainly Contributions, distributions and other (-€26,133) and Investment in fixed assets (net) (-€12,135)
- Intangible fixed assets -€2,350
down €2,350 (-96.5%), from €2,435 to €85
- Receivables within one year +€1,565
up €1,565 (+20.7%), from €7,563 to €9,127
of which Other amounts receivable: +€1,299
- Tangible fixed assets -€1,300
down €1,300 (-2.4%), from €53,383 to €52,083
of which Furniture and vehicles: -€6,451
- Reserves +€30,893
up €30,893 (+39.7%), from €77,898 to €108,791
- Profit (loss) carried forward -€26,133
no longer reported in 2025 (was €26,133)
- Tax, wage and social debts -€8,401
down €8,401 (-59.8%), from €14,056 to €5,656
- Trade debts -€2,609
down €2,609 (-76.1%), from €3,427 to €818
- Other debts +€1,506
up €1,506 (+108%), from €1,390 to €2,896
- Gross operating margin +€10,390
up €10,390 (+20.2%), from €51,366 to €61,755
- Taxes +€5,267
up €5,267 (+62.2%), from €8,464 to €13,731
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 | €123,903 | €119,161 | -€4,743 | -3.8% |
| Fixed assets | 21/28 | €55,819 | €52,168 | -€3,650 | -6.5% |
| Intangible fixed assets | 21 | €2,435 | €85 | -€2,350 | -96.5% |
| Tangible fixed assets | 22/27 | €53,383 | €52,083 | -€1,300 | -2.4% |
| Plant, machinery and equipment | 23 | €2,277 | €1,362 | -€916 | -40.2% |
| Furniture and vehicles | 24 | €24,525 | €18,074 | -€6,451 | -26.3% |
| Other tangible fixed assets | 26 | €26,581 | €32,648 | +€6,066 | +22.8% |
| Current assets | 29/58 | €68,085 | €66,992 | -€1,092 | -1.6% |
| Amounts receivable within one year | 40/41 | €7,563 | €9,127 | +€1,565 | +20.7% |
| Trade receivables | 40 | €7,563 | €7,829 | +€266 | +3.5% |
| Other amounts receivable | 41 | - | €1,299 | +€1,299 | |
| Cash at bank and in hand | 54/58 | €58,004 | €54,936 | -€3,068 | -5.3% |
| Deferred charges and accrued income | 490/1 | €2,518 | €2,929 | +€411 | +16.3% |
| Total equity and liabilities | 10/49 | €123,903 | €119,161 | -€4,743 | -3.8% |
| Equity | 10/15 | €105,031 | €109,791 | +€4,761 | +4.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €77,898 | €108,791 | +€30,893 | +39.7% |
| Distributable reserves | 133 | €77,898 | €108,791 | +€30,893 | +39.7% |
| Profit (loss) carried forward | 14 | €26,133 | - | -€26,133 | |
| Amounts payable | 17/49 | €18,873 | €9,369 | -€9,504 | -50.4% |
| Amounts payable within one year | 42/48 | €18,873 | €9,369 | -€9,504 | -50.4% |
| Trade debts | 44 | €3,427 | €818 | -€2,609 | -76.1% |
| Suppliers | 440/4 | €3,427 | €818 | -€2,609 | -76.1% |
| Taxes, remuneration and social security | 45 | €14,056 | €5,656 | -€8,401 | -59.8% |
| Taxes | 450/3 | €14,056 | €5,656 | -€8,401 | -59.8% |
| Other amounts payable | 47/48 | €1,390 | €2,896 | +€1,506 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,149 | €15,786 | -€364 | -2.3% |
| Other operating charges | 640/8 | €504 | €1,028 | +€524 | +104% |
| Non-recurring operating charges | 66A | - | €166 | +€166 | |
| Gross operating margin | 9900 | €51,366 | €61,755 | +€10,390 | +20.2% |
| Operating profit (loss) | 9901 | €34,712 | €44,776 | +€10,064 | +29.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €115 | €151 | +€36 | +31.2% |
| Recurring financial charges | 65 | €115 | €151 | +€36 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €34,597 | €44,625 | +€10,028 | +29.0% |
| Income taxes | 67/77 | €8,464 | €13,731 | +€5,267 | +62.2% |
| Profit (loss) for the period | 9904 | €26,133 | €30,893 | +€4,761 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,133 | €30,893 | +€4,761 | +18.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.