DAVID FLEURY & CIE: 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.
DAVID FLEURY & CIE
Largest movements
- Cash +€17,217
up €17,217 (+139%), from €12,389 to €29,607
mainly Net result for the year (+€32,053) and Tax, wage and social debts (+€4,154)
- Receivables within one year -€3,113
down €3,113 (-17.8%), from €17,537 to €14,424
of which Other amounts receivable: -€3,773
- Tangible fixed assets -€1,339
down €1,339 (-20.9%), from €6,395 to €5,055
- Profit (loss) carried forward +€10,643
up €10,643 (+49.7%), from €21,411 to €32,053
- Tax, wage and social debts +€4,154
up €4,154 (+157%), from €2,649 to €6,803
- Trade debts -€2,032
down €2,032 (-89.9%), from €2,261 to €229
- Gross operating margin +€12,876
up €12,876 (+42.4%), from €30,364 to €43,239
- Taxes +€2,612
up €2,612 (+43.8%), from €5,964 to €8,576
- Financial charges -€589
down €589 (-79.3%), from €743 to €153
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 | €36,321 | €49,086 | +€12,765 | +35.1% |
| Fixed assets | 21/28 | €6,395 | €5,055 | -€1,339 | -20.9% |
| Tangible fixed assets | 22/27 | €6,395 | €5,055 | -€1,339 | -20.9% |
| Plant, machinery and equipment | 23 | €6,395 | €5,055 | -€1,339 | -20.9% |
| Current assets | 29/58 | €29,926 | €44,030 | +€14,104 | +47.1% |
| Amounts receivable within one year | 40/41 | €17,537 | €14,424 | -€3,113 | -17.8% |
| Trade receivables | 40 | €11,172 | €11,832 | +€661 | +5.9% |
| Other amounts receivable | 41 | €6,365 | €2,591 | -€3,773 | -59.3% |
| Cash at bank and in hand | 54/58 | €12,389 | €29,607 | +€17,217 | +139% |
| Total equity and liabilities | 10/49 | €36,321 | €49,086 | +€12,765 | +35.1% |
| Equity | 10/15 | €31,411 | €42,053 | +€10,643 | +33.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,411 | €32,053 | +€10,643 | +49.7% |
| Amounts payable | 17/49 | €4,910 | €7,032 | +€2,122 | +43.2% |
| Amounts payable within one year | 42/48 | €4,910 | €7,032 | +€2,122 | +43.2% |
| Trade debts | 44 | €2,261 | €229 | -€2,032 | -89.9% |
| Suppliers | 440/4 | €2,261 | €229 | -€2,032 | -89.9% |
| Taxes, remuneration and social security | 45 | €2,649 | €6,803 | +€4,154 | +157% |
| Taxes | 450/3 | €2,649 | €6,803 | +€4,154 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,432 | €2,553 | +€122 | +5.0% |
| Gross operating margin | 9900 | €30,364 | €43,239 | +€12,876 | +42.4% |
| Operating profit (loss) | 9901 | €27,932 | €40,686 | +€12,754 | +45.7% |
| Financial income | 75/76B | €185 | €97 | -€88 | -47.6% |
| Recurring financial income | 75 | €185 | €97 | -€88 | -47.6% |
| Financial charges | 65/66B | €743 | €153 | -€589 | -79.3% |
| Recurring financial charges | 65 | €743 | €153 | -€589 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €27,375 | €40,630 | +€13,255 | +48.4% |
| Income taxes | 67/77 | €5,964 | €8,576 | +€2,612 | +43.8% |
| Profit (loss) for the period | 9904 | €21,411 | €32,053 | +€10,643 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,411 | €32,053 | +€10,643 | +49.7% |
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 21 October 2026 via checked.be.