Fine Fleur: 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.
Fine Fleur
Largest movements
- Receivables within one year +€105,854
up €105,854 (+164.4%), from €64,396 to €170,250
of which Trade receivables: +€99,752
- Cash -€81,393
down €81,393 (-22.7%), from €359,347 to €277,954
mainly Receivables within one year (-€105,854) and Tax, wage and social debts (-€77,566)
- Tangible fixed assets -€30,312
down €30,312 (-6.5%), from €465,080 to €434,768
of which Plant, machinery and equipment: -€28,374
- Profit (loss) carried forward +€161,309
up €161,309 (+193.6%), from €83,323 to €244,632
- Tax, wage and social debts -€77,566
down €77,566 (-41.0%), from €189,111 to €111,546
of which Taxes: -€82,708
- Debts after one year -€67,706
down €67,706 (-34.4%), from €196,792 to €129,087
- Advances received +€35,056
up €35,056 (+758.5%), from €4,622 to €39,678
- Current portion of long-term debt -€28,363
down €28,363 (-44.2%), from €64,148 to €35,785
- Gross operating margin +€159,098
up €159,098 (+19.1%), from €832,313 to €991,411
- Staff costs +€53,512
up €53,512 (+9.2%), from €583,556 to €637,068
- Taxes +€19,058
up €19,058 (+43.6%), from €43,730 to €62,788
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 | €1,045,636 | €1,036,152 | -€9,484 | -0.9% |
| Fixed assets | 21/28 | €470,580 | €435,168 | -€35,412 | -7.5% |
| Tangible fixed assets | 22/27 | €465,080 | €434,768 | -€30,312 | -6.5% |
| Land and buildings | 22 | €149,694 | €170,992 | +€21,298 | +14.2% |
| Plant, machinery and equipment | 23 | €177,630 | €149,255 | -€28,374 | -16.0% |
| Furniture and vehicles | 24 | €54,788 | €43,694 | -€11,093 | -20.2% |
| Leasing and similar rights | 25 | €82,969 | €70,827 | -€12,142 | -14.6% |
| Financial fixed assets | 28 | €5,500 | €400 | -€5,100 | -92.7% |
| Current assets | 29/58 | €575,056 | €600,984 | +€25,928 | +4.5% |
| Stocks and contracts in progress | 3 | €151,134 | €146,893 | -€4,240 | -2.8% |
| Stocks | 30/36 | €151,134 | €146,893 | -€4,240 | -2.8% |
| Amounts receivable within one year | 40/41 | €64,396 | €170,250 | +€105,854 | +164.4% |
| Trade receivables | 40 | €61,987 | €161,739 | +€99,752 | +160.9% |
| Other amounts receivable | 41 | €2,409 | €8,511 | +€6,102 | +253.3% |
| Cash at bank and in hand | 54/58 | €359,347 | €277,954 | -€81,393 | -22.7% |
| Deferred charges and accrued income | 490/1 | €180 | €5,887 | +€5,708 | +3176.9% |
| Total equity and liabilities | 10/49 | €1,045,636 | €1,036,152 | -€9,484 | -0.9% |
| Equity | 10/15 | €413,759 | €575,068 | +€161,309 | +39.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €325,435 | €325,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €324,935 | €324,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,323 | €244,632 | +€161,309 | +193.6% |
| Amounts payable | 17/49 | €631,878 | €461,085 | -€170,793 | -27.0% |
| Amounts payable after more than one year | 17 | €196,792 | €129,087 | -€67,706 | -34.4% |
| Financial debts | 170/4 | €196,792 | €129,087 | -€67,706 | -34.4% |
| Amounts payable within one year | 42/48 | €431,712 | €330,388 | -€101,324 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €64,148 | €35,785 | -€28,363 | -44.2% |
| Trade debts | 44 | €112,681 | €105,005 | -€7,676 | -6.8% |
| Suppliers | 440/4 | €112,681 | €105,005 | -€7,676 | -6.8% |
| Advances received on contracts in progress | 46 | €4,622 | €39,678 | +€35,056 | +758.5% |
| Taxes, remuneration and social security | 45 | €189,111 | €111,546 | -€77,566 | -41.0% |
| Taxes | 450/3 | €137,712 | €55,005 | -€82,708 | -60.1% |
| Remuneration and social security | 454/9 | €51,399 | €56,541 | +€5,142 | +10.0% |
| Other amounts payable | 47/48 | €61,150 | €38,374 | -€22,776 | -37.2% |
| Accrued charges and deferred income | 492/3 | €3,373 | €1,611 | -€1,763 | -52.3% |
| Remuneration, social security and pensions | 62 | €583,556 | €637,068 | +€53,512 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,659 | €104,686 | +€5,027 | +5.0% |
| Other operating charges | 640/8 | €2,736 | €120 | -€2,616 | -95.6% |
| Gross operating margin | 9900 | €832,313 | €991,411 | +€159,098 | +19.1% |
| Operating profit (loss) | 9901 | €146,362 | €249,537 | +€103,175 | +70.5% |
| Financial income | 75/76B | €1,524 | €1,598 | +€74 | +4.9% |
| Recurring financial income | 75 | €1,524 | €1,598 | +€74 | +4.9% |
| Financial charges | 65/66B | €20,832 | €27,038 | +€6,206 | +29.8% |
| Recurring financial charges | 65 | €20,832 | €27,038 | +€6,206 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €127,054 | €224,096 | +€97,043 | +76.4% |
| Income taxes | 67/77 | €43,730 | €62,788 | +€19,058 | +43.6% |
| Profit (loss) for the period | 9904 | €83,323 | €161,309 | +€77,985 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,323 | €161,309 | +€77,985 | +93.6% |
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.