Fleer-Acc: 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.
Fleer-Acc
Largest movements
- Financial fixed assets +€140,959
up €140,959 (+135.3%), from €104,147 to €245,106
- Cash +€101,289
up €101,289 (+169.1%), from €59,913 to €161,202
mainly Net result for the year (+€343,152) and Other debts (+€204,062)
- Tangible fixed assets +€44,141
up €44,141 (+61.1%), from €72,233 to €116,374
of which Furniture and vehicles: +€44,965
- Receivables within one year +€43,443
up €43,443 (+22.4%), from €193,900 to €237,343
of which Other amounts receivable: +€36,394
- Other debts +€204,062
up €204,062 (+58.5%), from €349,020 to €553,082
- Tax, wage and social debts +€86,858
up €86,858 (+586.0%), from €14,823 to €101,680
- Current portion of long-term debt +€47,076
up €47,076 (+36.1%), from €130,354 to €177,430
- Debts after one year -€24,409
down €24,409 (-9.5%), from €257,805 to €233,395
- Financial income +€174,731
up €174,731 (+96.6%), from €180,906 to €355,637
- Financial charges +€68,320
up €68,320 (+386.8%), from €17,663 to €85,983
- Taxes +€26,747
up €26,747 (+148.6%), from €17,994 to €44,741
- Gross operating margin +€26,665
up €26,665 (+26.8%), from €99,598 to €126,263
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 | €1,389,520 | €1,705,529 | +€316,008 | +22.7% |
| Fixed assets | 21/28 | €176,380 | €361,480 | +€185,101 | +104.9% |
| Tangible fixed assets | 22/27 | €72,233 | €116,374 | +€44,141 | +61.1% |
| Plant, machinery and equipment | 23 | - | €2,814 | +€2,814 | |
| Furniture and vehicles | 24 | €48,156 | €93,122 | +€44,965 | +93.4% |
| Other tangible fixed assets | 26 | €24,076 | €20,438 | -€3,638 | -15.1% |
| Financial fixed assets | 28 | €104,147 | €245,106 | +€140,959 | +135.3% |
| Current assets | 29/58 | €1,213,141 | €1,344,048 | +€130,908 | +10.8% |
| Amounts receivable after more than one year | 29 | €959,328 | €945,503 | -€13,825 | -1.4% |
| Other amounts receivable | 291 | €959,328 | €945,503 | -€13,825 | -1.4% |
| Amounts receivable within one year | 40/41 | €193,900 | €237,343 | +€43,443 | +22.4% |
| Trade receivables | 40 | €56,313 | €63,363 | +€7,049 | +12.5% |
| Other amounts receivable | 41 | €137,587 | €173,980 | +€36,394 | +26.5% |
| Cash at bank and in hand | 54/58 | €59,913 | €161,202 | +€101,289 | +169.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,389,520 | €1,705,529 | +€316,008 | +22.7% |
| Equity | 10/15 | €624,700 | €617,852 | -€6,848 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €606,100 | €599,252 | -€6,848 | -1.1% |
| Distributable reserves | 133 | €606,100 | €599,252 | -€6,848 | -1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €764,820 | €1,087,676 | +€322,856 | +42.2% |
| Amounts payable after more than one year | 17 | €257,805 | €233,395 | -€24,409 | -9.5% |
| Financial debts | 170/4 | €257,805 | €233,395 | -€24,409 | -9.5% |
| Amounts payable within one year | 42/48 | €494,835 | €834,314 | +€339,480 | +68.6% |
| Current portion of amounts payable after more than one year | 42 | €130,354 | €177,430 | +€47,076 | +36.1% |
| Financial debts | 43 | - | €1,814 | +€1,814 | |
| Credit institutions | 430/8 | - | €1,814 | +€1,814 | |
| Trade debts | 44 | €638 | €308 | -€330 | -51.7% |
| Suppliers | 440/4 | €638 | €308 | -€330 | -51.7% |
| Taxes, remuneration and social security | 45 | €14,823 | €101,680 | +€86,858 | +586.0% |
| Taxes | 450/3 | €14,823 | €101,680 | +€86,858 | +586.0% |
| Other amounts payable | 47/48 | €349,020 | €553,082 | +€204,062 | +58.5% |
| Accrued charges and deferred income | 492/3 | €12,181 | €19,966 | +€7,785 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,152 | €5,678 | +€526 | +10.2% |
| Other operating charges | 640/8 | €3,547 | €2,344 | -€1,203 | -33.9% |
| Gross operating margin | 9900 | €99,598 | €126,263 | +€26,665 | +26.8% |
| Operating profit (loss) | 9901 | €90,899 | €118,240 | +€27,342 | +30.1% |
| Financial income | 75/76B | €180,906 | €355,637 | +€174,731 | +96.6% |
| Recurring financial income | 75 | €180,906 | €355,637 | +€174,731 | +96.6% |
| Financial charges | 65/66B | €17,663 | €85,983 | +€68,320 | +386.8% |
| Recurring financial charges | 65 | €17,663 | €85,983 | +€68,320 | +386.8% |
| Profit (loss) for the period before taxes | 9903 | €254,142 | €387,894 | +€133,752 | +52.6% |
| Income taxes | 67/77 | €17,994 | €44,741 | +€26,747 | +148.6% |
| Profit (loss) for the period | 9904 | €236,148 | €343,152 | +€107,005 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €236,148 | €343,152 | +€107,005 | +45.3% |
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 4 October 2026 via checked.be.