Special Flanges: 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.
What changed
Special Flanges
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€134,999
2024 · €95,979+€39,020
Equity
€22.0m
2024 · €21.9m+€134,999
Cash
€42,016
2024 · €21,712+€20,303
Balance sheet total
€23.7m
2024 · €22.0m+€1.7m
Largest movements
Assets
- Financial fixed assets +€1.6m
up €1.6m (+7.6%), from €21.6m to €23.3m
Equity and liabilities
- Short-term financial debts +€1.6m
new in 2025: €1.6m
Income statement
- Financial income +€39,062
up €39,062 (+19.7%), from €198,169 to €237,231
- Other operating charges -€33,966
down €33,966 (-96.8%), from €35,089 to €1,123
- Financial charges +€23,435
up €23,435 (+1,039%), from €2,256 to €25,691
- Services and other goods +€20,047
up €20,047 (+50.0%), from €40,131 to €60,179
- Taxes +€4,114
up €4,114 (+8.8%), from €47,000 to €51,114
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.
Result 2024
€95,979
Turnover
-€2,096
Services and other goods
-€20,047
Other operating charges
+€33,966
Other operating items
+€15,685
Financial income
+€39,062
Financial charges
-€23,435
Taxes
-€4,114
Result 2025
€134,999
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€68,820
Investment
-€1.6m
Financing
+€1.6m
Cash 2024
€21,712
From operations (derived)
+€68,820
Net result for the year
+€134,999
Receivables within one year
-€28,183
Deferred charges and accrued income
-€39,062
Trade debts
+€5,891
Tax, wage and social debts
+€13,800
Other debts
-€42,019
Accrued charges and deferred income
+€23,394
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
+€1.6m
Short-term financial debts
+€1.6m
Cash 2025
€42,016
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,008,097 | €23,744,162 | +€1.7m | +7.9% |
| Fixed assets | 21/28 | €21,643,836 | €23,292,352 | +€1.6m | +7.6% |
| Financial fixed assets | 28 | €21,643,836 | €23,292,352 | +€1.6m | +7.6% |
| Affiliated companies | 280/1 | €21,643,836 | €23,292,352 | +€1.6m | +7.6% |
| Participating interests | 280 | €17,799,296 | €17,799,296 | = | 0.0% |
| Amounts receivable | 281 | €3,844,540 | €5,493,057 | +€1.6m | +42.9% |
| Current assets | 29/58 | €364,261 | €451,809 | +€87,548 | +24.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €144,379 | €172,562 | +€28,183 | +19.5% |
| Trade receivables | 40 | €15,759 | €26,221 | +€10,462 | +66.4% |
| Other amounts receivable | 41 | €128,620 | €146,342 | +€17,721 | +13.8% |
| Cash at bank and in hand | 54/58 | €21,712 | €42,016 | +€20,303 | +93.5% |
| Deferred charges and accrued income | 490/1 | €198,169 | €237,231 | +€39,062 | +19.7% |
| Total equity and liabilities | 10/49 | €22,008,097 | €23,744,162 | +€1.7m | +7.9% |
| Equity | 10/15 | €21,897,126 | €22,032,125 | +€134,999 | +0.6% |
| Contributions | 10/11 | €21,791,500 | €21,791,500 | = | 0.0% |
| Capital | 10 | €21,791,500 | €21,791,500 | = | 0.0% |
| Issued capital | 100 | €21,791,500 | €21,791,500 | = | 0.0% |
| Reserves | 13 | €5,739 | €12,489 | +€6,750 | +118% |
| Non-distributable reserves | 130/1 | €5,739 | €12,489 | +€6,750 | +118% |
| Legal reserve | 130 | €5,739 | €12,489 | +€6,750 | +118% |
| Profit (loss) carried forward | 14 | €99,886 | €228,135 | +€128,249 | +128% |
| Amounts payable | 17/49 | €110,971 | €1,712,037 | +€1.6m | +1,443% |
| Amounts payable within one year | 42/48 | €109,280 | €1,686,952 | +€1.6m | +1,444% |
| Financial debts | 43 | - | €1,600,000 | +€1.6m | |
| Credit institutions | 430/8 | - | €1,600,000 | +€1.6m | |
| Trade debts | 44 | €17,010 | €22,900 | +€5,891 | +34.6% |
| Suppliers | 440/4 | €17,010 | €22,900 | +€5,891 | +34.6% |
| Taxes, remuneration and social security | 45 | €50,251 | €64,052 | +€13,800 | +27.5% |
| Taxes | 450/3 | €50,251 | €64,052 | +€13,800 | +27.5% |
| Other amounts payable | 47/48 | €42,019 | €0 | -€42,019 | -100% |
| Accrued charges and deferred income | 492/3 | €1,691 | €25,085 | +€23,394 | +1,383% |
| Operating income | 70/76A | €37,971 | €35,875 | -€2,096 | -5.5% |
| Turnover | 70 | €37,971 | €35,875 | -€2,096 | -5.5% |
| Operating charges | 60/66A | €90,905 | €61,301 | -€29,604 | -32.6% |
| Services and other goods | 61 | €40,131 | €60,179 | +€20,047 | +50.0% |
| Other operating charges | 640/8 | €35,089 | €1,123 | -€33,966 | -96.8% |
| Non-recurring operating charges | 66A | €15,685 | €0 | -€15,685 | -100% |
| Operating profit (loss) | 9901 | -€52,934 | -€25,426 | +€27,507 | +52.0% |
| Financial income | 75/76B | €198,169 | €237,231 | +€39,062 | +19.7% |
| Recurring financial income | 75 | €198,169 | €237,231 | +€39,062 | +19.7% |
| Income from financial fixed assets | 750 | €192,227 | €0 | -€192,227 | -100% |
| Income from current assets | 751 | €5,942 | €237,231 | +€231,289 | +3,892% |
| Financial charges | 65/66B | €2,256 | €25,691 | +€23,435 | +1,039% |
| Recurring financial charges | 65 | €2,256 | €25,691 | +€23,435 | +1,039% |
| Debt charges | 650 | €1,691 | €25,085 | +€23,394 | +1,383% |
| Other financial charges | 652/9 | €565 | €606 | +€41 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €142,979 | €186,113 | +€43,135 | +30.2% |
| Income taxes | 67/77 | €47,000 | €51,114 | +€4,114 | +8.8% |
| Taxes | 670/3 | €47,000 | €51,114 | +€4,114 | +8.8% |
| Profit (loss) for the period | 9904 | €95,979 | €134,999 | +€39,020 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,979 | €134,999 | +€39,020 | +40.7% |
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.