FIRAT 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.
FIRAT FLEURS
Largest movements
- Cash +€2,004
up €2,004 (+12.9%), from €15,576 to €17,580
mainly Tax, wage and social debts (+€25,404) and Accrued charges and deferred income (+€3,598)
- Stocks and contracts +€802
up €802 (+109%), from €733 to €1,535
- Receivables within one year -€235
down €235 (-19.5%), from €1,208 to €973
of which Trade receivables: -€235
- Tax, wage and social debts +€25,404
up €25,404 (+203%), from €12,487 to €37,891
of which Taxes: +€25,354
- Profit (loss) carried forward -€15,132
down €15,132 (-14.4%), from -€104,831 to -€119,963
- Other debts -€9,918
down €9,918 (-9.8%), from €100,938 to €91,021
- Accrued charges and deferred income +€3,598
new in 2024: €3,598
- Trade debts -€1,576
down €1,576 (-41.8%), from €3,770 to €2,194
of which Suppliers: -€1,576
- Taxes +€33,670
up €33,670 (+1,468%), from €2,294 to €35,963
- Purchases and services -€10,206
down €10,206 (-7.8%), from €130,616 to €120,409
- Gross operating margin +€9,449
up €9,449 (+65.7%), from €14,382 to €23,831
- Turnover +€2,163
up €2,163 (+1.5%), from €141,646 to €143,809
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 | €20,422 | €22,798 | +€2,376 | +11.6% |
| Fixed assets | 21/28 | €2,710 | €2,710 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,710 | €2,710 | = | 0.0% |
| Current assets | 29/58 | €17,712 | €20,088 | +€2,376 | +13.4% |
| Stocks and contracts in progress | 3 | €733 | €1,535 | +€802 | +109% |
| Stocks | 30/36 | €733 | €1,535 | +€802 | +109% |
| Amounts receivable within one year | 40/41 | €1,208 | €973 | -€235 | -19.5% |
| Trade receivables | 40 | €1,208 | €973 | -€235 | -19.5% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €15,576 | €17,580 | +€2,004 | +12.9% |
| Deferred charges and accrued income | 490/1 | €195 | - | -€195 | |
| Total equity and liabilities | 10/49 | €20,422 | €22,798 | +€2,376 | +11.6% |
| Equity | 10/15 | -€96,774 | -€111,906 | -€15,132 | -15.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,831 | -€119,963 | -€15,132 | -14.4% |
| Amounts payable | 17/49 | €117,195 | €134,703 | +€17,508 | +14.9% |
| Amounts payable within one year | 42/48 | €117,195 | €131,105 | +€13,910 | +11.9% |
| Trade debts | 44 | €3,770 | €2,194 | -€1,576 | -41.8% |
| Suppliers | 440/4 | €3,764 | €2,188 | -€1,576 | -41.9% |
| Bills of exchange payable | 441 | €6 | €6 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,487 | €37,891 | +€25,404 | +203% |
| Taxes | 450/3 | €9,063 | €34,417 | +€25,354 | +280% |
| Remuneration and social security | 454/9 | €3,424 | €3,474 | +€50 | +1.5% |
| Other amounts payable | 47/48 | €100,938 | €91,021 | -€9,918 | -9.8% |
| Accrued charges and deferred income | 492/3 | - | €3,598 | +€3,598 | |
| Turnover | 70 | €141,646 | €143,809 | +€2,163 | +1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €130,616 | €120,409 | -€10,206 | -7.8% |
| Remuneration, social security and pensions | 62 | -€448 | €349 | +€797 | |
| Other operating charges | 640/8 | €2,773 | €1,817 | -€956 | -34.5% |
| Gross operating margin | 9900 | €14,382 | €23,831 | +€9,449 | +65.7% |
| Operating profit (loss) | 9901 | €12,057 | €21,665 | +€9,608 | +79.7% |
| Financial income | 75/76B | €0 | €2 | +€2 | +7,767% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +7,767% |
| Financial charges | 65/66B | €769 | €836 | +€66 | +8.6% |
| Recurring financial charges | 65 | €769 | €836 | +€66 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €11,288 | €20,831 | +€9,544 | +84.5% |
| Income taxes | 67/77 | €2,294 | €35,963 | +€33,670 | +1,468% |
| Profit (loss) for the period | 9904 | €8,994 | -€15,132 | -€24,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,994 | -€15,132 | -€24,126 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.