FLV Consult: what changed
Two fiscal 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.
FLV Consult
Largest movements
- Receivables within one year -€17,927
down €17,927 (-68.8%), from €26,066 to €8,139
of which Trade receivables: -€15,477
- Deferred charges and accrued income +€2,612
up €2,612 (+51.1%), from €5,114 to €7,726
- Cash +€1,085
up €1,085 (+25.6%), from €4,237 to €5,322
mainly Receivables within one year (+€17,927) and Trade debts (+€7,121)
- Profit (loss) carried forward -€13,968
down €13,968, from €11,378 to -€2,590
- Other debts -€12,033
no longer reported in 2025 (was €12,033)
- Trade debts +€7,121
up €7,121 (+645.6%), from €1,103 to €8,224
- Tax, wage and social debts +€4,436
up €4,436 (+87.5%), from €5,067 to €9,503
- Gross operating margin -€29,189
down €29,189, from €19,039 to -€10,150
- Taxes -€3,862
down €3,862 (-95.3%), from €4,051 to €189
- Financial charges -€477
down €477 (-15.6%), from €3,061 to €2,584
- Other operating charges +€460
up €460 (+124.0%), from €371 to €831
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 | €48,831 | €34,387 | -€14,444 | -29.6% |
| Fixed assets | 21/28 | €13,414 | €13,200 | -€214 | -1.6% |
| Tangible fixed assets | 22/27 | €214 | - | -€214 | |
| Furniture and vehicles | 24 | €214 | - | -€214 | |
| Financial fixed assets | 28 | €13,200 | €13,200 | = | 0.0% |
| Current assets | 29/58 | €35,417 | €21,187 | -€14,230 | -40.2% |
| Amounts receivable within one year | 40/41 | €26,066 | €8,139 | -€17,927 | -68.8% |
| Trade receivables | 40 | €23,200 | €7,723 | -€15,477 | -66.7% |
| Other amounts receivable | 41 | €2,866 | €416 | -€2,450 | -85.5% |
| Cash at bank and in hand | 54/58 | €4,237 | €5,322 | +€1,085 | +25.6% |
| Deferred charges and accrued income | 490/1 | €5,114 | €7,726 | +€2,612 | +51.1% |
| Total equity and liabilities | 10/49 | €48,831 | €34,387 | -€14,444 | -29.6% |
| Equity | 10/15 | €30,628 | €16,660 | -€13,968 | -45.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €17,750 | €17,750 | = | 0.0% |
| Distributable reserves | 133 | €17,750 | €17,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,378 | -€2,590 | -€13,968 | |
| Amounts payable | 17/49 | €18,203 | €17,727 | -€476 | -2.6% |
| Amounts payable within one year | 42/48 | €18,203 | €17,727 | -€476 | -2.6% |
| Trade debts | 44 | €1,103 | €8,224 | +€7,121 | +645.6% |
| Suppliers | 440/4 | €1,103 | €8,224 | +€7,121 | +645.6% |
| Taxes, remuneration and social security | 45 | €5,067 | €9,503 | +€4,436 | +87.5% |
| Taxes | 450/3 | €5,067 | €9,503 | +€4,436 | +87.5% |
| Other amounts payable | 47/48 | €12,033 | - | -€12,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €214 | -€166 | -43.7% |
| Other operating charges | 640/8 | €371 | €831 | +€460 | +124.0% |
| Gross operating margin | 9900 | €19,039 | -€10,150 | -€29,189 | |
| Operating profit (loss) | 9901 | €18,288 | -€11,195 | -€29,483 | |
| Financial charges | 65/66B | €3,061 | €2,584 | -€477 | -15.6% |
| Recurring financial charges | 65 | €3,061 | €2,584 | -€477 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €15,227 | -€13,779 | -€29,006 | |
| Income taxes | 67/77 | €4,051 | €189 | -€3,862 | -95.3% |
| Profit (loss) for the period | 9904 | €11,176 | -€13,968 | -€25,144 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,176 | -€13,968 | -€25,144 |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.