CFB FLEURUS: 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.
CFB FLEURUS
Largest movements
- Tangible fixed assets +€20,673
new in 2021: €20,673
of which Plant, machinery and equipment: +€16,746
- Receivables within one year +€6,213
up €6,213 (+2073.6%), from €300 to €6,512
of which Trade receivables: +€6,050
- Cash +€4,962
up €4,962 (+13.5%), from €36,698 to €41,660
mainly Net result for the year (+€27,254) and Trade debts (+€6,252)
- Profit (loss) carried forward +€27,254
up €27,254 (+84.2%), from €32,365 to €59,618
- Trade debts +€6,252
up €6,252 (+1045.9%), from €598 to €6,849
- Accrued charges and deferred income -€1,940
no longer reported in 2021 (was €1,940)
- Tax, wage and social debts +€721
up €721 (+30.3%), from €2,380 to €3,101
- Gross operating margin +€40,998
up €40,998, from -€11,746 to €29,252
- Purchases and services -€35,268
down €35,268 (-43.4%), from €81,261 to €45,993
- Depreciation +€3,835
new in 2021: €3,835
- Financial income +€2,385
new in 2021: €2,385
- Turnover +€1,945
up €1,945 (+4.8%), from €40,424 to €42,369
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,283 | €69,569 | +€32,286 | +86.6% |
| Fixed assets | 21/28 | €285 | €20,958 | +€20,673 | +7253.8% |
| Tangible fixed assets | 22/27 | - | €20,673 | +€20,673 | |
| Plant, machinery and equipment | 23 | - | €16,746 | +€16,746 | |
| Furniture and vehicles | 24 | - | €3,927 | +€3,927 | |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €36,998 | €48,611 | +€11,613 | +31.4% |
| Stocks and contracts in progress | 3 | - | €438 | +€438 | |
| Stocks | 30/36 | - | €438 | +€438 | |
| Amounts receivable within one year | 40/41 | €300 | €6,512 | +€6,213 | +2073.6% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €300 | €462 | +€163 | +54.2% |
| Cash at bank and in hand | 54/58 | €36,698 | €41,660 | +€4,962 | +13.5% |
| Total equity and liabilities | 10/49 | €37,283 | €69,569 | +€32,286 | +86.6% |
| Equity | 10/15 | €32,365 | €59,618 | +€27,254 | +84.2% |
| Profit (loss) carried forward | 14 | €32,365 | €59,618 | +€27,254 | +84.2% |
| Amounts payable | 17/49 | €4,918 | €9,951 | +€5,033 | +102.3% |
| Amounts payable within one year | 42/48 | €2,978 | €9,951 | +€6,973 | +234.1% |
| Trade debts | 44 | €598 | €6,849 | +€6,252 | +1045.9% |
| Suppliers | 440/4 | €598 | €6,849 | +€6,252 | +1045.9% |
| Taxes, remuneration and social security | 45 | €2,380 | €3,101 | +€721 | +30.3% |
| Taxes | 450/3 | €2,380 | €3,101 | +€721 | +30.3% |
| Accrued charges and deferred income | 492/3 | €1,940 | - | -€1,940 | |
| Turnover | 70 | €40,424 | €42,369 | +€1,945 | +4.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,261 | €45,993 | -€35,268 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,835 | +€3,835 | |
| Other operating charges | 640/8 | - | €114 | +€114 | |
| Gross operating margin | 9900 | -€11,746 | €29,252 | +€40,998 | |
| Operating profit (loss) | 9901 | -€11,746 | €25,303 | +€37,049 | |
| Financial income | 75/76B | - | €2,385 | +€2,385 | |
| Recurring financial income | 75 | - | €2,385 | +€2,385 | |
| Financial charges | 65/66B | €60 | €434 | +€374 | +624.0% |
| Recurring financial charges | 65 | €60 | €434 | +€374 | +624.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,806 | €27,254 | +€39,060 | |
| Profit (loss) for the period | 9904 | -€11,806 | €27,254 | +€39,060 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,806 | €27,254 | +€39,060 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.