CHOFLEUR: 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.
CHOFLEUR
Largest movements
- Receivables within one year +€34,808
up €34,808 (+892.1%), from €3,902 to €38,709
of which Trade receivables: +€36,026
- Tangible fixed assets +€14,214
up €14,214 (+48.0%), from €29,618 to €43,832
of which Furniture and vehicles: +€23,975
- Deferred charges and accrued income -€5,258
down €5,258 (-83.0%), from €6,336 to €1,079
- Profit (loss) carried forward +€409,901
up €409,901 (+28.1%), from -€1.5m to -€1.0m
- Other debts -€233,501
down €233,501 (-17.5%), from €1.3m to €1.1m
- Trade debts -€112,373
down €112,373 (-81.1%), from €138,623 to €26,250
- Debts after one year -€15,439
down €15,439 (-100.0%), from €15,439 to €0
- Current portion of long-term debt -€7,244
down €7,244 (-31.9%), from €22,683 to €15,439
- Gross operating margin +€376,165
up €376,165 (+340.8%), from €110,390 to €486,554
- Depreciation -€10,137
down €10,137 (-31.8%), from €31,837 to €21,700
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 | €121,252 | €165,698 | +€44,446 | +36.7% |
| Fixed assets | 21/28 | €45,565 | €59,900 | +€14,335 | +31.5% |
| Intangible fixed assets | 21 | €2,415 | €1,586 | -€829 | -34.3% |
| Tangible fixed assets | 22/27 | €29,618 | €43,832 | +€14,214 | +48.0% |
| Plant, machinery and equipment | 23 | €1,519 | €534 | -€986 | -64.9% |
| Furniture and vehicles | 24 | - | €23,975 | +€23,975 | |
| Other tangible fixed assets | 26 | €28,099 | €19,324 | -€8,775 | -31.2% |
| Financial fixed assets | 28 | €13,532 | €14,482 | +€950 | +7.0% |
| Current assets | 29/58 | €75,687 | €105,798 | +€30,111 | +39.8% |
| Stocks and contracts in progress | 3 | €49,807 | €49,332 | -€475 | -1.0% |
| Stocks | 30/36 | €49,807 | €49,332 | -€475 | -1.0% |
| Amounts receivable within one year | 40/41 | €3,902 | €38,709 | +€34,808 | +892.1% |
| Trade receivables | 40 | €2,684 | €38,709 | +€36,026 | +1342.4% |
| Other amounts receivable | 41 | €1,218 | €0 | -€1,218 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,642 | €16,677 | +€1,036 | +6.6% |
| Deferred charges and accrued income | 490/1 | €6,336 | €1,079 | -€5,258 | -83.0% |
| Total equity and liabilities | 10/49 | €121,252 | €165,698 | +€44,446 | +36.7% |
| Equity | 10/15 | -€1,392,960 | -€983,059 | +€409,901 | +29.4% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,458,960 | -€1,049,059 | +€409,901 | +28.1% |
| Amounts payable | 17/49 | €1,514,212 | €1,148,757 | -€365,455 | -24.1% |
| Amounts payable after more than one year | 17 | €15,439 | €0 | -€15,439 | -100.0% |
| Financial debts | 170/4 | €15,439 | €0 | -€15,439 | -100.0% |
| Amounts payable within one year | 42/48 | €1,498,644 | €1,148,410 | -€350,234 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €22,683 | €15,439 | -€7,244 | -31.9% |
| Trade debts | 44 | €138,623 | €26,250 | -€112,373 | -81.1% |
| Suppliers | 440/4 | €138,623 | €26,250 | -€112,373 | -81.1% |
| Taxes, remuneration and social security | 45 | €3,823 | €6,707 | +€2,884 | +75.4% |
| Taxes | 450/3 | €54 | €198 | +€144 | +264.7% |
| Remuneration and social security | 454/9 | €3,769 | €6,509 | +€2,740 | +72.7% |
| Other amounts payable | 47/48 | €1,333,515 | €1,100,014 | -€233,501 | -17.5% |
| Accrued charges and deferred income | 492/3 | €129 | €347 | +€218 | +168.6% |
| Non-recurring operating income | 76A | - | €346,549 | +€346,549 | |
| Remuneration, social security and pensions | 62 | €52,219 | €53,104 | +€885 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,837 | €21,700 | -€10,137 | -31.8% |
| Other operating charges | 640/8 | €1,024 | €1,033 | +€8 | +0.8% |
| Non-recurring operating charges | 66A | €2,046 | €0 | -€2,046 | -100.0% |
| Gross operating margin | 9900 | €110,390 | €486,554 | +€376,165 | +340.8% |
| Operating profit (loss) | 9901 | €23,263 | €410,718 | +€387,455 | +1665.5% |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €1,371 | €817 | -€554 | -40.4% |
| Recurring financial charges | 65 | €1,371 | €817 | -€554 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €21,932 | €409,901 | +€387,968 | +1768.9% |
| Profit (loss) for the period | 9904 | €21,932 | €409,901 | +€387,968 | +1768.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,932 | €409,901 | +€387,968 | +1768.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.