FLX CONSULTANCY: 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.
FLX CONSULTANCY
Largest movements
- Receivables within one year -€126,134
down €126,134 (-68.7%), from €183,505 to €57,371
of which Trade receivables: -€122,757
- Cash -€39,248
down €39,248 (-40.6%), from €96,690 to €57,442
mainly Other debts (-€166,854) and Contributions, distributions and other (-€137,061)
- Tangible fixed assets -€7,370
down €7,370 (-15.4%), from €47,930 to €40,560
of which Furniture and vehicles: -€4,071
- Deferred charges and accrued income -€4,397
down €4,397 (-46.3%), from €9,500 to €5,103
- Other debts -€166,854
down €166,854 (-68.5%), from €243,680 to €76,827
- Trade debts -€6,848
down €6,848 (-92.9%), from €7,374 to €526
- Gross operating margin -€56,011
down €56,011 (-21.8%), from €257,418 to €201,407
- Taxes -€13,625
down €13,625 (-23.5%), from €57,967 to €44,342
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 | €337,625 | €160,476 | -€177,149 | -52.5% |
| Fixed assets | 21/28 | €47,930 | €40,560 | -€7,370 | -15.4% |
| Tangible fixed assets | 22/27 | €47,930 | €40,560 | -€7,370 | -15.4% |
| Land and buildings | 22 | €29,758 | €26,972 | -€2,786 | -9.4% |
| Plant, machinery and equipment | 23 | €2,032 | €1,519 | -€513 | -25.2% |
| Furniture and vehicles | 24 | €16,141 | €12,069 | -€4,071 | -25.2% |
| Current assets | 29/58 | €289,695 | €119,916 | -€169,779 | -58.6% |
| Amounts receivable within one year | 40/41 | €183,505 | €57,371 | -€126,134 | -68.7% |
| Trade receivables | 40 | €162,437 | €39,680 | -€122,757 | -75.6% |
| Other amounts receivable | 41 | €21,068 | €17,692 | -€3,377 | -16.0% |
| Cash at bank and in hand | 54/58 | €96,690 | €57,442 | -€39,248 | -40.6% |
| Deferred charges and accrued income | 490/1 | €9,500 | €5,103 | -€4,397 | -46.3% |
| Total equity and liabilities | 10/49 | €337,625 | €160,476 | -€177,149 | -52.5% |
| Equity | 10/15 | €21,137 | €21,137 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,537 | €2,537 | = | 0.0% |
| Distributable reserves | 133 | €2,537 | €2,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €316,488 | €139,339 | -€177,149 | -56.0% |
| Amounts payable within one year | 42/48 | €315,578 | €139,279 | -€176,299 | -55.9% |
| Trade debts | 44 | €7,374 | €526 | -€6,848 | -92.9% |
| Suppliers | 440/4 | €7,374 | €526 | -€6,848 | -92.9% |
| Taxes, remuneration and social security | 45 | €64,523 | €61,926 | -€2,597 | -4.0% |
| Taxes | 450/3 | €64,523 | €51,926 | -€12,597 | -19.5% |
| Remuneration and social security | 454/9 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €243,680 | €76,827 | -€166,854 | -68.5% |
| Accrued charges and deferred income | 492/3 | €910 | €60 | -€850 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,473 | €14,393 | -€80 | -0.6% |
| Other operating charges | 640/8 | €1,301 | €1,241 | -€60 | -4.6% |
| Gross operating margin | 9900 | €257,418 | €201,407 | -€56,011 | -21.8% |
| Operating profit (loss) | 9901 | €241,644 | €185,773 | -€55,871 | -23.1% |
| Financial income | 75/76B | €83 | €367 | +€284 | +341.8% |
| Recurring financial income | 75 | €83 | €367 | +€284 | +341.8% |
| Financial charges | 65/66B | €4,216 | €4,737 | +€521 | +12.3% |
| Recurring financial charges | 65 | €4,216 | €4,737 | +€521 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €237,511 | €181,403 | -€56,108 | -23.6% |
| Income taxes | 67/77 | €57,967 | €44,342 | -€13,625 | -23.5% |
| Profit (loss) for the period | 9904 | €179,544 | €137,061 | -€42,483 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €179,544 | €137,061 | -€42,483 | -23.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.