FIENE FLEUR: 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.
FIENE FLEUR
Largest movements
- Receivables within one year -€750
no longer reported in 2025 (was €750)
- Other debts +€6,532
up €6,532 (+50.7%), from €12,878 to €19,410
- Trade debts -€5,847
down €5,847 (-96.5%), from €6,057 to €210
- Profit (loss) carried forward -€1,293
down €1,293 (-2.9%), from -€44,421 to -€45,714
- Tax, wage and social debts -€142
down €142 (-11.5%), from €1,236 to €1,094
- Gross operating margin +€2,378
up €2,378 (+68.6%), from -€3,464 to -€1,087
- Other operating charges +€272
up €272 (+438.7%), from €62 to €334
- Financial charges -€127
new in 2025: -€127
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €750 | - | -€750 | |
| Current assets | 29/58 | €750 | - | -€750 | |
| Amounts receivable within one year | 40/41 | €750 | - | -€750 | |
| Trade receivables | 40 | €750 | - | -€750 | |
| Total equity and liabilities | 10/49 | €750 | - | -€750 | |
| Equity | 10/15 | -€19,421 | -€20,714 | -€1,293 | -6.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,421 | -€45,714 | -€1,293 | -2.9% |
| Amounts payable | 17/49 | €20,171 | €20,714 | +€543 | +2.7% |
| Amounts payable within one year | 42/48 | €20,171 | €20,714 | +€543 | +2.7% |
| Trade debts | 44 | €6,057 | €210 | -€5,847 | -96.5% |
| Suppliers | 440/4 | €6,057 | €210 | -€5,847 | -96.5% |
| Taxes, remuneration and social security | 45 | €1,236 | €1,094 | -€142 | -11.5% |
| Taxes | 450/3 | €1,236 | €1,094 | -€142 | -11.5% |
| Other amounts payable | 47/48 | €12,878 | €19,410 | +€6,532 | +50.7% |
| Other operating charges | 640/8 | €62 | €334 | +€272 | +438.7% |
| Gross operating margin | 9900 | -€3,464 | -€1,087 | +€2,378 | +68.6% |
| Operating profit (loss) | 9901 | -€3,526 | -€1,421 | +€2,106 | +59.7% |
| Financial charges | 65/66B | - | -€127 | -€127 | |
| Recurring financial charges | 65 | - | -€127 | -€127 | |
| Profit (loss) for the period before taxes | 9903 | -€3,526 | -€1,293 | +€2,233 | +63.3% |
| Income taxes | 67/77 | €9 | - | -€9 | |
| Profit (loss) for the period | 9904 | -€3,535 | -€1,293 | +€2,242 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,535 | -€1,293 | +€2,242 | +63.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.