ATELIER FLEUR: 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.
ATELIER FLEUR
Largest movements
- Cash +€48,406
up €48,406 (+104%), from €46,491 to €94,897
mainly Net result for the year (+€85,216) and Trade debts (+€15,539)
- Receivables within one year +€35,168
up €35,168 (+260%), from €13,538 to €48,707
of which Other amounts receivable: +€46,043
- Intangible fixed assets -€5,634
down €5,634 (-100%), from €5,634 to €0
- Tangible fixed assets +€2,373
up €2,373 (+36.1%), from €6,575 to €8,948
of which Plant, machinery and equipment: +€8,948
- Reserves +€85,216
up €85,216 (+218%), from €39,140 to €124,356
- Debts after one year -€19,317
down €19,317 (-100%), from €19,317 to €0
- Trade debts +€15,539
up €15,539 (+415%), from €3,749 to €19,287
- Taxes +€24,170
up €24,170 (+151%), from €15,966 to €40,137
- Depreciation +€6,686
up €6,686, from €0 to €6,686
- Gross operating margin +€3,827
up €3,827 (+2.9%), from €130,216 to €134,043
- Other operating charges -€1,570
down €1,570 (-46.4%), from €3,380 to €1,810
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 | €80,984 | €162,875 | +€81,892 | +101% |
| Fixed assets | 21/28 | €20,544 | €17,282 | -€3,261 | -15.9% |
| Intangible fixed assets | 21 | €5,634 | €0 | -€5,634 | -100% |
| Tangible fixed assets | 22/27 | €6,575 | €8,948 | +€2,373 | +36.1% |
| Plant, machinery and equipment | 23 | - | €8,948 | +€8,948 | |
| Furniture and vehicles | 24 | €6,575 | €0 | -€6,575 | -100% |
| Financial fixed assets | 28 | €8,334 | €8,334 | = | 0.0% |
| Current assets | 29/58 | €60,440 | €145,593 | +€85,153 | +141% |
| Amounts receivable within one year | 40/41 | €13,538 | €48,707 | +€35,168 | +260% |
| Trade receivables | 40 | €13,538 | €2,664 | -€10,875 | -80.3% |
| Other amounts receivable | 41 | €0 | €46,043 | +€46,043 | |
| Cash at bank and in hand | 54/58 | €46,491 | €94,897 | +€48,406 | +104% |
| Deferred charges and accrued income | 490/1 | €410 | €1,989 | +€1,579 | +385% |
| Total equity and liabilities | 10/49 | €80,984 | €162,875 | +€81,892 | +101% |
| Equity | 10/15 | €39,140 | €124,356 | +€85,216 | +218% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €39,140 | €124,356 | +€85,216 | +218% |
| Distributable reserves | 133 | €39,140 | €124,356 | +€85,216 | +218% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €41,844 | €38,520 | -€3,324 | -7.9% |
| Amounts payable after more than one year | 17 | €19,317 | €0 | -€19,317 | -100% |
| Other amounts payable | 178/9 | €19,317 | €0 | -€19,317 | -100% |
| Amounts payable within one year | 42/48 | €22,527 | €38,520 | +€15,993 | +71.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,749 | €19,287 | +€15,539 | +415% |
| Suppliers | 440/4 | €3,749 | €19,287 | +€15,539 | +415% |
| Taxes, remuneration and social security | 45 | €18,778 | €19,232 | +€454 | +2.4% |
| Taxes | 450/3 | €18,778 | €19,232 | +€454 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €6,686 | +€6,686 | |
| Other operating charges | 640/8 | €3,380 | €1,810 | -€1,570 | -46.4% |
| Gross operating margin | 9900 | €130,216 | €134,043 | +€3,827 | +2.9% |
| Operating profit (loss) | 9901 | €126,836 | €125,547 | -€1,289 | -1.0% |
| Financial income | 75/76B | €0 | €1,077 | +€1,077 | +1,538,014% |
| Recurring financial income | 75 | €0 | €1,077 | +€1,077 | +1,538,014% |
| Financial charges | 65/66B | €0 | €1,271 | +€1,271 | |
| Recurring financial charges | 65 | €0 | €1,271 | +€1,271 | |
| Profit (loss) for the period before taxes | 9903 | €126,836 | €125,353 | -€1,484 | -1.2% |
| Income taxes | 67/77 | €15,966 | €40,137 | +€24,170 | +151% |
| Profit (loss) for the period | 9904 | €110,870 | €85,216 | -€25,654 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €110,870 | €85,216 | -€25,654 | -23.1% |
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 13 October 2026 via checked.be.