FLEERIJNS: 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.
FLEERIJNS
Largest movements
- Tangible fixed assets +€33,045
up €33,045 (+88.4%), from €37,386 to €70,431
of which Plant, machinery and equipment: +€44,701
- Receivables within one year +€4,123
up €4,123 (+44.1%), from €9,356 to €13,479
of which Trade receivables: +€4,818
- Deferred charges and accrued income -€2,069
no longer reported in 2024 (was €2,069)
- Profit (loss) carried forward +€13,849
no longer reported in 2024 (was -€13,849)
- Tax, wage and social debts +€13,440
up €13,440 (+457.5%), from €2,938 to €16,377
- Reserves +€7,507
up €7,507 (+212.9%), from €3,527 to €11,033
of which Distributable reserves: +€7,507
- Current portion of long-term debt -€6,617
no longer reported in 2024 (was €6,617)
- Trade debts +€5,387
up €5,387 (+23.5%), from €22,897 to €28,284
- Gross operating margin -€9,012
down €9,012 (-20.6%), from €43,834 to €34,822
- Depreciation -€8,882
down €8,882 (-60.8%), from €14,615 to €5,732
- Taxes +€5,784
up €5,784, from -€276 to €5,507
- Financial charges -€2,219
down €2,219 (-86.6%), from €2,562 to €342
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.
Cash bridge derived
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 | €72,430 | €107,837 | +€35,407 | +48.9% |
| Fixed assets | 21/28 | €37,535 | €70,580 | +€33,045 | +88.0% |
| Tangible fixed assets | 22/27 | €37,386 | €70,431 | +€33,045 | +88.4% |
| Land and buildings | 22 | €24,055 | €20,115 | -€3,940 | -16.4% |
| Plant, machinery and equipment | 23 | €1,766 | €46,467 | +€44,701 | +2530.6% |
| Furniture and vehicles | 24 | €11,565 | €3,850 | -€7,715 | -66.7% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €34,895 | €37,257 | +€2,362 | +6.8% |
| Stocks and contracts in progress | 3 | €3,476 | €3,476 | = | 0.0% |
| Stocks | 30/36 | €3,476 | €3,476 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,356 | €13,479 | +€4,123 | +44.1% |
| Trade receivables | 40 | €8,661 | €13,479 | +€4,818 | +55.6% |
| Other amounts receivable | 41 | €695 | - | -€695 | |
| Cash at bank and in hand | 54/58 | €19,994 | €20,302 | +€308 | +1.5% |
| Deferred charges and accrued income | 490/1 | €2,069 | - | -€2,069 | |
| Total equity and liabilities | 10/49 | €72,430 | €107,837 | +€35,407 | +48.9% |
| Equity | 10/15 | -€3,716 | €17,639 | +€21,355 | |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Outside capital | 11 | €6,605 | €6,605 | = | 0.0% |
| Other | 1109/19 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €3,527 | €11,033 | +€7,507 | +212.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,627 | €9,133 | +€7,507 | +461.5% |
| Profit (loss) carried forward | 14 | -€13,849 | - | +€13,849 | |
| Amounts payable | 17/49 | €76,146 | €90,198 | +€14,052 | +18.5% |
| Amounts payable after more than one year | 17 | €17,423 | €19,265 | +€1,842 | +10.6% |
| Financial debts | 170/4 | €17,423 | €19,265 | +€1,842 | +10.6% |
| Amounts payable within one year | 42/48 | €58,723 | €70,933 | +€12,210 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €6,617 | - | -€6,617 | |
| Trade debts | 44 | €22,897 | €28,284 | +€5,387 | +23.5% |
| Suppliers | 440/4 | €22,897 | €28,284 | +€5,387 | +23.5% |
| Taxes, remuneration and social security | 45 | €2,938 | €16,377 | +€13,440 | +457.5% |
| Taxes | 450/3 | €2,938 | €16,377 | +€13,440 | +457.5% |
| Other amounts payable | 47/48 | €26,272 | €26,272 | = | 0.0% |
| Non-recurring operating income | 76A | - | €13,680 | +€13,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,615 | €5,732 | -€8,882 | -60.8% |
| Other operating charges | 640/8 | €1,619 | €1,885 | +€266 | +16.4% |
| Gross operating margin | 9900 | €43,834 | €34,822 | -€9,012 | -20.6% |
| Operating profit (loss) | 9901 | €27,600 | €27,205 | -€395 | -1.4% |
| Financial charges | 65/66B | €2,562 | €342 | -€2,219 | -86.6% |
| Recurring financial charges | 65 | €2,562 | €342 | -€2,219 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €25,038 | €26,863 | +€1,824 | +7.3% |
| Income taxes | 67/77 | -€276 | €5,507 | +€5,784 | |
| Profit (loss) for the period | 9904 | €25,315 | €21,355 | -€3,959 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,315 | €21,355 | -€3,959 | -15.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.