A&R FLEURY: 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.
A&R FLEURY
Largest movements
- Cash +€41,706
up €41,706 (+188%), from €22,162 to €63,868
mainly Deferred charges and accrued income (+€16,981) and Net result for the year (+€13,107)
- Deferred charges and accrued income -€16,981
down €16,981 (-100%), from €16,981 to €0
- Receivables within one year -€11,509
down €11,509 (-100%), from €11,509 to €0
- Profit (loss) carried forward +€13,107
up €13,107 (+70.3%), from -€18,655 to -€5,549
- Gross operating margin +€53,473
up €53,473, from -€39,778 to €13,695
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 | €50,653 | €63,868 | +€13,215 | +26.1% |
| Current assets | 29/58 | €50,653 | €63,868 | +€13,215 | +26.1% |
| Amounts receivable within one year | 40/41 | €11,509 | €0 | -€11,509 | -100% |
| Other amounts receivable | 41 | €11,509 | €0 | -€11,509 | -100% |
| Cash at bank and in hand | 54/58 | €22,162 | €63,868 | +€41,706 | +188% |
| Deferred charges and accrued income | 490/1 | €16,981 | €0 | -€16,981 | -100% |
| Total equity and liabilities | 10/49 | €50,653 | €63,868 | +€13,215 | +26.1% |
| Equity | 10/15 | €50,653 | €63,759 | +€13,107 | +25.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €61,308 | €61,308 | = | 0.0% |
| Distributable reserves | 133 | €61,308 | €61,308 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,655 | -€5,549 | +€13,107 | +70.3% |
| Amounts payable | 17/49 | €0 | €109 | +€109 | |
| Amounts payable within one year | 42/48 | €0 | €109 | +€109 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €109 | +€109 | |
| Taxes | 450/3 | €0 | €109 | +€109 | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€39,778 | €13,695 | +€53,473 | |
| Operating profit (loss) | 9901 | -€40,306 | €13,152 | +€53,457 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€40,349 | €13,107 | +€53,456 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€40,349 | €13,107 | +€53,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,349 | €13,107 | +€53,456 |
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 24 October 2026 via checked.be.