COTE FLEURS: 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.
COTE FLEURS
Largest movements
- Cash -€73,263
down €73,263 (-99.7%), from €73,508 to €245
- Receivables within one year +€55,666
up €55,666 (+1,059%), from €5,256 to €60,922
of which Other amounts receivable: +€60,628
- Tangible fixed assets -€19,066
down €19,066 (-98.8%), from €19,306 to €240
of which Furniture and vehicles: -€18,889
- Stocks and contracts -€1,988
no longer reported in 2025 (was €1,988)
- Debts after one year -€23,342
no longer reported in 2025 (was €23,342)
- Tax, wage and social debts -€18,349
down €18,349 (-82.2%), from €22,335 to €3,987
- Trade debts -€15,079
down €15,079 (-75.4%), from €19,998 to €4,919
- Other debts +€11,729
up €11,729 (+1,656%), from €708 to €12,437
- Reserves +€10,000
up €10,000 (+33.3%), from €30,000 to €40,000
- Gross operating margin -€19,364
down €19,364 (-55.1%), from €35,143 to €15,779
- Financial charges -€11,761
down €11,761 (-92.4%), from €12,732 to €971
of which Non-recurring financial charges: -€8,595
- Depreciation -€6,987
down €6,987 (-99.0%), from €7,059 to €72
- Taxes -€2,332
down €2,332 (-37.2%), from €6,276 to €3,944
- Other operating charges -€1,419
no longer reported in 2025 (was €1,419)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,688 | €61,407 | -€39,281 | -39.0% |
| Fixed assets | 21/28 | €19,936 | €240 | -€19,696 | -98.8% |
| Tangible fixed assets | 22/27 | €19,306 | €240 | -€19,066 | -98.8% |
| Plant, machinery and equipment | 23 | €178 | - | -€178 | |
| Furniture and vehicles | 24 | €19,128 | €240 | -€18,889 | -98.7% |
| Financial fixed assets | 28 | €630 | - | -€630 | |
| Current assets | 29/58 | €80,752 | €61,168 | -€19,585 | -24.3% |
| Stocks and contracts in progress | 3 | €1,988 | - | -€1,988 | |
| Stocks | 30/36 | €1,988 | - | -€1,988 | |
| Amounts receivable within one year | 40/41 | €5,256 | €60,922 | +€55,666 | +1,059% |
| Trade receivables | 40 | €4,962 | - | -€4,962 | |
| Other amounts receivable | 41 | €294 | €60,922 | +€60,628 | +20,600% |
| Cash at bank and in hand | 54/58 | €73,508 | €245 | -€73,263 | -99.7% |
| Total equity and liabilities | 10/49 | €100,688 | €61,407 | -€39,281 | -39.0% |
| Equity | 10/15 | €30,196 | €40,060 | +€9,864 | +32.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €30,000 | €40,000 | +€10,000 | +33.3% |
| Distributable reserves | 133 | €30,000 | €40,000 | +€10,000 | +33.3% |
| Profit (loss) carried forward | 14 | €195 | €59 | -€136 | -69.8% |
| Amounts payable | 17/49 | €70,492 | €21,347 | -€49,144 | -69.7% |
| Amounts payable after more than one year | 17 | €23,342 | - | -€23,342 | |
| Financial debts | 170/4 | €23,342 | - | -€23,342 | |
| Amounts payable within one year | 42/48 | €46,602 | €21,343 | -€25,260 | -54.2% |
| Current portion of amounts payable after more than one year | 42 | €3,561 | - | -€3,561 | |
| Trade debts | 44 | €19,998 | €4,919 | -€15,079 | -75.4% |
| Suppliers | 440/4 | €19,998 | €4,919 | -€15,079 | -75.4% |
| Taxes, remuneration and social security | 45 | €22,335 | €3,987 | -€18,349 | -82.2% |
| Taxes | 450/3 | €22,335 | €3,987 | -€18,349 | -82.2% |
| Other amounts payable | 47/48 | €708 | €12,437 | +€11,729 | +1,656% |
| Accrued charges and deferred income | 492/3 | €547 | €5 | -€543 | -99.2% |
| Non-recurring operating income | 76A | €185 | - | -€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,059 | €72 | -€6,987 | -99.0% |
| Other operating charges | 640/8 | €1,419 | - | -€1,419 | |
| Non-recurring operating charges | 66A | - | €1,146 | +€1,146 | |
| Gross operating margin | 9900 | €35,143 | €15,779 | -€19,364 | -55.1% |
| Operating profit (loss) | 9901 | €26,665 | €14,561 | -€12,104 | -45.4% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €12,732 | €971 | -€11,761 | -92.4% |
| Recurring financial charges | 65 | €3,936 | €769 | -€3,167 | -80.5% |
| Non-recurring financial charges | 66B | €8,796 | €202 | -€8,595 | -97.7% |
| Profit (loss) for the period before taxes | 9903 | €13,947 | €13,590 | -€357 | -2.6% |
| Income taxes | 67/77 | €6,276 | €3,944 | -€2,332 | -37.2% |
| Profit (loss) for the period | 9904 | €7,671 | €9,646 | +€1,975 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,671 | €9,646 | +€1,975 | +25.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.