UNFLAPPABLE 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.
UNFLAPPABLE CONSULTING
Largest movements
- Receivables within one year +€67,324
up €67,324 (+26.7%), from €252,425 to €319,749
of which Other amounts receivable: +€61,919
- Intangible fixed assets -€12,500
down €12,500 (-50.0%), from €25,000 to €12,500
- Tangible fixed assets -€7,130
down €7,130 (-62.7%), from €11,374 to €4,244
of which Furniture and vehicles: -€8,909
- Cash +€5,799
up €5,799 (+226%), from €2,563 to €8,362
mainly Trade debts (+€78,218) and Current portion of long-term debt (+€23,586)
- Trade debts +€78,218
up €78,218 (+151%), from €51,808 to €130,026
- Current portion of long-term debt +€23,586
up €23,586 (+114%), from €20,714 to €44,300
- Tax, wage and social debts -€20,783
down €20,783 (-41.1%), from €50,607 to €29,824
- Debts after one year -€18,036
down €18,036 (-36.9%), from €48,868 to €30,833
- Other debts -€10,032
down €10,032 (-64.7%), from €15,508 to €5,476
- Gross operating margin -€51,316
down €51,316 (-56.6%), from €90,599 to €39,284
- Taxes -€15,372
down €15,372 (-70.7%), from €21,742 to €6,370
- Financial income +€6,206
up €6,206 (+80,805%), from €8 to €6,214
- Other operating charges +€4,237
up €4,237 (+647%), from €655 to €4,892
- Financial charges +€2,308
up €2,308 (+25.9%), from €8,908 to €11,215
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 | €297,388 | €353,964 | +€56,576 | +19.0% |
| Fixed assets | 21/28 | €42,093 | €23,782 | -€18,311 | -43.5% |
| Intangible fixed assets | 21 | €25,000 | €12,500 | -€12,500 | -50.0% |
| Tangible fixed assets | 22/27 | €11,374 | €4,244 | -€7,130 | -62.7% |
| Plant, machinery and equipment | 23 | €1,934 | €3,712 | +€1,778 | +92.0% |
| Furniture and vehicles | 24 | €9,440 | €531 | -€8,909 | -94.4% |
| Financial fixed assets | 28 | €5,719 | €7,038 | +€1,319 | +23.1% |
| Current assets | 29/58 | €255,296 | €330,182 | +€74,887 | +29.3% |
| Amounts receivable within one year | 40/41 | €252,425 | €319,749 | +€67,324 | +26.7% |
| Trade receivables | 40 | €26,677 | €32,082 | +€5,406 | +20.3% |
| Other amounts receivable | 41 | €225,748 | €287,667 | +€61,919 | +27.4% |
| Cash at bank and in hand | 54/58 | €2,563 | €8,362 | +€5,799 | +226% |
| Deferred charges and accrued income | 490/1 | €307 | €2,070 | +€1,763 | +574% |
| Total equity and liabilities | 10/49 | €297,388 | €353,964 | +€56,576 | +19.0% |
| Equity | 10/15 | €109,882 | €113,505 | +€3,622 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €103,682 | €107,305 | +€3,622 | +3.5% |
| Distributable reserves | 133 | €103,682 | €107,305 | +€3,622 | +3.5% |
| Amounts payable | 17/49 | €187,506 | €240,459 | +€52,953 | +28.2% |
| Amounts payable after more than one year | 17 | €48,868 | €30,833 | -€18,036 | -36.9% |
| Financial debts | 170/4 | €48,868 | €30,833 | -€18,036 | -36.9% |
| Amounts payable within one year | 42/48 | €138,637 | €209,626 | +€70,989 | +51.2% |
| Current portion of amounts payable after more than one year | 42 | €20,714 | €44,300 | +€23,586 | +114% |
| Trade debts | 44 | €51,808 | €130,026 | +€78,218 | +151% |
| Suppliers | 440/4 | €51,808 | €130,026 | +€78,218 | +151% |
| Taxes, remuneration and social security | 45 | €50,607 | €29,824 | -€20,783 | -41.1% |
| Taxes | 450/3 | €50,607 | €29,824 | -€20,783 | -41.1% |
| Other amounts payable | 47/48 | €15,508 | €5,476 | -€10,032 | -64.7% |
| Non-recurring operating income | 76A | - | €4,135 | +€4,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,853 | €13,597 | -€256 | -1.9% |
| Other operating charges | 640/8 | €655 | €4,892 | +€4,237 | +647% |
| Non-recurring operating charges | 66A | €172 | €325 | +€152 | +88.5% |
| Gross operating margin | 9900 | €90,599 | €39,284 | -€51,316 | -56.6% |
| Operating profit (loss) | 9901 | €75,919 | €20,471 | -€55,449 | -73.0% |
| Financial income | 75/76B | €8 | €6,214 | +€6,206 | +80,805% |
| Recurring financial income | 75 | €8 | €6,214 | +€6,206 | +80,805% |
| Financial charges | 65/66B | €8,908 | €11,215 | +€2,308 | +25.9% |
| Recurring financial charges | 65 | €8,908 | €11,215 | +€2,308 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €67,020 | €15,469 | -€51,551 | -76.9% |
| Income taxes | 67/77 | €21,742 | €6,370 | -€15,372 | -70.7% |
| Profit (loss) for the period | 9904 | €45,278 | €9,099 | -€36,179 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,278 | €9,099 | -€36,179 | -79.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.