Clos Fleuri Services: 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.
Clos Fleuri Services
Largest movements
- Intangible fixed assets +€835,139
up €835,139 (+21,089%), from €3,960 to €839,099
- Receivables within one year +€387,997
up €387,997 (+49.5%), from €783,459 to €1.2m
of which Other amounts receivable: +€296,698
- Tangible fixed assets -€25,375
down €25,375 (-12.2%), from €207,592 to €182,217
of which Furniture and vehicles: -€101,019
- Other debts +€1.2m
up €1.2m (+83.0%), from €1.4m to €2.6m
- Profit (loss) carried forward -€255,443
down €255,443 (-63.6%), from -€401,599 to -€657,042
- Trade debts +€144,708
up €144,708 (+82.9%), from €174,542 to €319,250
- Tax, wage and social debts +€124,640
up €124,640 (+328,951%), from €38 to €124,678
of which Taxes: +€98,376
- Gross operating margin +€177,612
up €177,612 (+209%), from €84,842 to €262,454
- Depreciation +€85,799
up €85,799 (+83.8%), from €102,366 to €188,166
- Financial charges +€54,785
up €54,785 (+568%), from €9,652 to €64,437
- Financial income +€47,882
up €47,882 (+6,933%), from €691 to €48,573
- Staff costs -€35,179
down €35,179 (-10.9%), from €323,411 to €288,232
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,211,705 | €2,418,297 | +€1.2m | +99.6% |
| Fixed assets | 21/28 | €212,027 | €1,021,791 | +€809,764 | +382% |
| Intangible fixed assets | 21 | €3,960 | €839,099 | +€835,139 | +21,089% |
| Tangible fixed assets | 22/27 | €207,592 | €182,217 | -€25,375 | -12.2% |
| Plant, machinery and equipment | 23 | €761 | €10,254 | +€9,493 | +1,247% |
| Furniture and vehicles | 24 | €204,102 | €103,083 | -€101,019 | -49.5% |
| Leasing and similar rights | 25 | €2,729 | €2,389 | -€340 | -12.5% |
| Assets under construction and advance payments | 27 | - | €66,491 | +€66,491 | |
| Financial fixed assets | 28 | €475 | €475 | = | 0.0% |
| Current assets | 29/58 | €999,678 | €1,396,506 | +€396,828 | +39.7% |
| Stocks and contracts in progress | 3 | €72,966 | €72,454 | -€512 | -0.7% |
| Stocks | 30/36 | €72,966 | €72,454 | -€512 | -0.7% |
| Amounts receivable within one year | 40/41 | €783,459 | €1,171,456 | +€387,997 | +49.5% |
| Trade receivables | 40 | €21,600 | €112,899 | +€91,299 | +423% |
| Other amounts receivable | 41 | €761,859 | €1,058,557 | +€296,698 | +38.9% |
| Cash at bank and in hand | 54/58 | €119,632 | €108,904 | -€10,728 | -9.0% |
| Deferred charges and accrued income | 490/1 | €23,622 | €43,693 | +€20,071 | +85.0% |
| Total equity and liabilities | 10/49 | €1,211,705 | €2,418,297 | +€1.2m | +99.6% |
| Equity | 10/15 | -€400,599 | -€656,042 | -€255,443 | -63.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€401,599 | -€657,042 | -€255,443 | -63.6% |
| Amounts payable | 17/49 | €1,612,304 | €3,074,339 | +€1.5m | +90.7% |
| Amounts payable within one year | 42/48 | €1,612,304 | €3,074,339 | +€1.5m | +90.7% |
| Trade debts | 44 | €174,542 | €319,250 | +€144,708 | +82.9% |
| Suppliers | 440/4 | €174,542 | €319,250 | +€144,708 | +82.9% |
| Taxes, remuneration and social security | 45 | €38 | €124,678 | +€124,640 | +328,951% |
| Taxes | 450/3 | €0 | €98,376 | +€98,376 | |
| Remuneration and social security | 454/9 | €38 | €26,302 | +€26,264 | +69,316% |
| Other amounts payable | 47/48 | €1,437,724 | €2,630,411 | +€1.2m | +83.0% |
| Remuneration, social security and pensions | 62 | €323,411 | €288,232 | -€35,179 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,366 | €188,166 | +€85,799 | +83.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €632 | €8,940 | +€8,308 | +1,314% |
| Other operating charges | 640/8 | €7,199 | €14,695 | +€7,495 | +104% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €84,842 | €262,454 | +€177,612 | +209% |
| Operating profit (loss) | 9901 | -€348,767 | -€237,579 | +€111,188 | +31.9% |
| Financial income | 75/76B | €691 | €48,573 | +€47,882 | +6,933% |
| Recurring financial income | 75 | €691 | €48,573 | +€47,882 | +6,933% |
| Financial charges | 65/66B | €9,652 | €64,437 | +€54,785 | +568% |
| Recurring financial charges | 65 | €9,652 | €64,437 | +€54,785 | +568% |
| Profit (loss) for the period before taxes | 9903 | -€357,728 | -€253,443 | +€104,285 | +29.2% |
| Income taxes | 67/77 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period | 9904 | -€357,728 | -€255,443 | +€102,285 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€357,728 | -€255,443 | +€102,285 | +28.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.