4FLAVOURS: 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.
4FLAVOURS
Largest movements
- Cash +€18,810
up €18,810 (+82.5%), from €22,798 to €41,608
mainly Trade debts (+€17,062) and Net result for the year (+€5,578)
- Receivables within one year +€6,807
up €6,807 (+53.1%), from €12,828 to €19,635
of which Trade receivables: +€4,655
- Tangible fixed assets -€4,456
down €4,456 (-24.8%), from €17,995 to €13,539
of which Other tangible fixed assets: -€2,878
- Trade debts +€17,062
up €17,062 (+104.7%), from €16,296 to €33,358
- Reserves +€5,500
up €5,500 (+186.4%), from €2,950 to €8,450
- Tax, wage and social debts -€1,480
down €1,480 (-8.7%), from €17,101 to €15,622
of which Remuneration and social security: -€4,747
- Staff costs -€26,208
down €26,208 (-25.1%), from €104,306 to €78,098
- Gross operating margin -€18,482
down €18,482 (-15.7%), from €117,966 to €99,484
- Taxes +€3,115
up €3,115, from -€65 to €3,050
- Financial charges +€1,605
up €1,605 (+39.9%), from €4,025 to €5,630
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 | €58,253 | €79,413 | +€21,160 | +36.3% |
| Fixed assets | 21/28 | €22,626 | €18,170 | -€4,456 | -19.7% |
| Tangible fixed assets | 22/27 | €17,995 | €13,539 | -€4,456 | -24.8% |
| Plant, machinery and equipment | 23 | €961 | €730 | -€231 | -24.1% |
| Furniture and vehicles | 24 | €1,518 | €171 | -€1,347 | -88.7% |
| Other tangible fixed assets | 26 | €15,516 | €12,638 | -€2,878 | -18.6% |
| Financial fixed assets | 28 | €4,632 | €4,632 | = | 0.0% |
| Current assets | 29/58 | €35,626 | €61,243 | +€25,616 | +71.9% |
| Amounts receivable within one year | 40/41 | €12,828 | €19,635 | +€6,807 | +53.1% |
| Trade receivables | 40 | €9,343 | €13,999 | +€4,655 | +49.8% |
| Other amounts receivable | 41 | €3,485 | €5,636 | +€2,151 | +61.7% |
| Cash at bank and in hand | 54/58 | €22,798 | €41,608 | +€18,810 | +82.5% |
| Total equity and liabilities | 10/49 | €58,253 | €79,413 | +€21,160 | +36.3% |
| Equity | 10/15 | €21,592 | €27,170 | +€5,578 | +25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,950 | €8,450 | +€5,500 | +186.4% |
| Distributable reserves | 133 | €2,950 | €8,450 | +€5,500 | +186.4% |
| Profit (loss) carried forward | 14 | €42 | €120 | +€78 | +185.8% |
| Amounts payable | 17/49 | €36,661 | €52,243 | +€15,582 | +42.5% |
| Amounts payable within one year | 42/48 | €36,661 | €52,243 | +€15,582 | +42.5% |
| Trade debts | 44 | €16,296 | €33,358 | +€17,062 | +104.7% |
| Suppliers | 440/4 | €16,296 | €33,358 | +€17,062 | +104.7% |
| Taxes, remuneration and social security | 45 | €17,101 | €15,622 | -€1,480 | -8.7% |
| Taxes | 450/3 | €185 | €3,452 | +€3,267 | +1761.6% |
| Remuneration and social security | 454/9 | €16,916 | €12,169 | -€4,747 | -28.1% |
| Other amounts payable | 47/48 | €3,263 | €3,263 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €104,306 | €78,098 | -€26,208 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,527 | €5,555 | +€29 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,770 | €1,707 | -€63 | -3.6% |
| Gross operating margin | 9900 | €117,966 | €99,484 | -€18,482 | -15.7% |
| Operating profit (loss) | 9901 | €6,364 | €14,124 | +€7,761 | +121.9% |
| Financial income | 75/76B | €328 | €134 | -€194 | -59.3% |
| Recurring financial income | 75 | €328 | €134 | -€194 | -59.3% |
| Financial charges | 65/66B | €4,025 | €5,630 | +€1,605 | +39.9% |
| Recurring financial charges | 65 | €4,025 | €5,630 | +€1,605 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €2,667 | €8,628 | +€5,961 | +223.5% |
| Income taxes | 67/77 | -€65 | €3,050 | +€3,115 | |
| Profit (loss) for the period | 9904 | €2,731 | €5,578 | +€2,847 | +104.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,731 | €5,578 | +€2,847 | +104.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.