FLUID 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.
FLUID Consulting
Largest movements
- Cash +€115,427
up €115,427 (+77.8%), from €148,442 to €263,869
mainly Net result for the year (+€131,216) and Depreciation (+€10,466)
- Profit (loss) carried forward +€131,216
up €131,216 (+85.8%), from €152,963 to €284,179
- Debts after one year -€6,930
down €6,930 (-92.1%), from €7,521 to €591
- Accrued charges and deferred income +€5,653
up €5,653 (+343%), from €1,647 to €7,300
- Tax, wage and social debts -€4,616
down €4,616 (-18.4%), from €25,069 to €20,453
of which Taxes: -€4,616
- Trade debts -€4,510
down €4,510 (-66.8%), from €6,747 to €2,238
- Gross operating margin -€19,265
down €19,265 (-9.6%), from €200,069 to €180,803
- Taxes -€5,762
down €5,762 (-12.9%), from €44,815 to €39,053
- Depreciation +€2,254
up €2,254 (+27.5%), from €8,212 to €10,466
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 | €205,370 | €327,162 | +€121,792 | +59.3% |
| Fixed assets | 21/28 | €27,855 | €30,852 | +€2,997 | +10.8% |
| Tangible fixed assets | 22/27 | €27,855 | €30,852 | +€2,997 | +10.8% |
| Furniture and vehicles | 24 | €19,274 | €10,662 | -€8,611 | -44.7% |
| Other tangible fixed assets | 26 | €8,581 | €20,190 | +€11,608 | +135% |
| Current assets | 29/58 | €177,515 | €296,311 | +€118,795 | +66.9% |
| Amounts receivable within one year | 40/41 | €28,918 | €30,354 | +€1,436 | +5.0% |
| Trade receivables | 40 | €28,918 | €29,408 | +€489 | +1.7% |
| Other amounts receivable | 41 | €0 | €947 | +€947 | |
| Cash at bank and in hand | 54/58 | €148,442 | €263,869 | +€115,427 | +77.8% |
| Deferred charges and accrued income | 490/1 | €155 | €2,087 | +€1,932 | +1,244% |
| Total equity and liabilities | 10/49 | €205,370 | €327,162 | +€121,792 | +59.3% |
| Equity | 10/15 | €155,963 | €287,179 | +€131,216 | +84.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,963 | €284,179 | +€131,216 | +85.8% |
| Amounts payable | 17/49 | €49,407 | €39,984 | -€9,424 | -19.1% |
| Amounts payable after more than one year | 17 | €7,521 | €591 | -€6,930 | -92.1% |
| Financial debts | 170/4 | €7,521 | €591 | -€6,930 | -92.1% |
| Amounts payable within one year | 42/48 | €40,240 | €32,093 | -€8,147 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €6,639 | €6,930 | +€291 | +4.4% |
| Trade debts | 44 | €6,747 | €2,238 | -€4,510 | -66.8% |
| Suppliers | 440/4 | €6,747 | €2,238 | -€4,510 | -66.8% |
| Taxes, remuneration and social security | 45 | €25,069 | €20,453 | -€4,616 | -18.4% |
| Taxes | 450/3 | €25,069 | €20,453 | -€4,616 | -18.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,785 | €2,472 | +€688 | +38.5% |
| Accrued charges and deferred income | 492/3 | €1,647 | €7,300 | +€5,653 | +343% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,212 | €10,466 | +€2,254 | +27.5% |
| Other operating charges | 640/8 | €127 | €66 | -€61 | -48.2% |
| Gross operating margin | 9900 | €200,069 | €180,803 | -€19,265 | -9.6% |
| Operating profit (loss) | 9901 | €191,730 | €170,272 | -€21,459 | -11.2% |
| Financial income | 75/76B | €0 | €660 | +€659 | +366,361% |
| Recurring financial income | 75 | €0 | €660 | +€659 | +366,361% |
| Financial charges | 65/66B | €981 | €662 | -€320 | -32.6% |
| Recurring financial charges | 65 | €981 | €662 | -€320 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €190,749 | €170,269 | -€20,480 | -10.7% |
| Income taxes | 67/77 | €44,815 | €39,053 | -€5,762 | -12.9% |
| Profit (loss) for the period | 9904 | €145,934 | €131,216 | -€14,718 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €145,934 | €131,216 | -€14,718 | -10.1% |
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 14 October 2026 via checked.be.