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.
Fleur
Largest movements
- Cash +€98,248
up €98,248 (+205%), from €48,002 to €146,249
mainly Net result for the year (+€103,112) and Debts after one year (+€52,795)
- Tangible fixed assets +€92,124
up €92,124 (+76.7%), from €120,071 to €212,195
of which Furniture and vehicles: +€78,849
- Receivables within one year -€7,909
down €7,909 (-11.3%), from €69,756 to €61,847
of which Trade receivables: -€12,405
- Reserves +€103,112
up €103,112 (+73.9%), from €139,615 to €242,727
of which Distributable reserves: +€103,112
- Debts after one year +€52,795
up €52,795 (+127%), from €41,544 to €94,339
- Current portion of long-term debt +€33,203
up €33,203 (+247%), from €13,463 to €46,667
- Trade debts -€4,816
down €4,816 (-21.2%), from €22,692 to €17,875
- Gross operating margin +€86,768
up €86,768 (+80.9%), from €107,266 to €194,033
- Taxes +€22,381
up €22,381 (+104%), from €21,599 to €43,981
- Depreciation +€10,527
up €10,527 (+46.0%), from €22,891 to €33,418
- Financial charges -€7,943
down €7,943 (-78.1%), from €10,171 to €2,228
- Staff costs +€7,163
up €7,163 (+332%), from €2,158 to €9,321
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.
Derived cash bridge
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 | €238,724 | €420,291 | +€181,567 | +76.1% |
| Fixed assets | 21/28 | €120,071 | €212,195 | +€92,124 | +76.7% |
| Tangible fixed assets | 22/27 | €120,071 | €212,195 | +€92,124 | +76.7% |
| Land and buildings | 22 | €32,929 | €47,628 | +€14,699 | +44.6% |
| Plant, machinery and equipment | 23 | €3,674 | €2,250 | -€1,423 | -38.7% |
| Furniture and vehicles | 24 | €83,468 | €162,318 | +€78,849 | +94.5% |
| Current assets | 29/58 | €118,653 | €208,096 | +€89,443 | +75.4% |
| Amounts receivable within one year | 40/41 | €69,756 | €61,847 | -€7,909 | -11.3% |
| Trade receivables | 40 | €51,802 | €39,397 | -€12,405 | -23.9% |
| Other amounts receivable | 41 | €17,954 | €22,450 | +€4,496 | +25.0% |
| Cash at bank and in hand | 54/58 | €48,002 | €146,249 | +€98,248 | +205% |
| Deferred charges and accrued income | 490/1 | €896 | €0 | -€896 | -100% |
| Total equity and liabilities | 10/49 | €238,724 | €420,291 | +€181,567 | +76.1% |
| Equity | 10/15 | €145,815 | €248,927 | +€103,112 | +70.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €139,615 | €242,727 | +€103,112 | +73.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €137,755 | €240,867 | +€103,112 | +74.9% |
| Amounts payable | 17/49 | €92,909 | €171,365 | +€78,455 | +84.4% |
| Amounts payable after more than one year | 17 | €41,544 | €94,339 | +€52,795 | +127% |
| Financial debts | 170/4 | €41,544 | €94,339 | +€52,795 | +127% |
| Amounts payable within one year | 42/48 | €51,365 | €77,025 | +€25,660 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €13,463 | €46,667 | +€33,203 | +247% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €22,692 | €17,875 | -€4,816 | -21.2% |
| Suppliers | 440/4 | €22,692 | €17,875 | -€4,816 | -21.2% |
| Advances received on contracts in progress | 46 | €107 | €0 | -€107 | -100% |
| Taxes, remuneration and social security | 45 | €11,165 | €11,225 | +€60 | +0.5% |
| Taxes | 450/3 | €11,165 | €11,225 | +€60 | +0.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,938 | €1,259 | -€2,680 | -68.0% |
| Remuneration, social security and pensions | 62 | €2,158 | €9,321 | +€7,163 | +332% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,891 | €33,418 | +€10,527 | +46.0% |
| Other operating charges | 640/8 | €1,196 | €1,979 | +€783 | +65.5% |
| Gross operating margin | 9900 | €107,266 | €194,033 | +€86,768 | +80.9% |
| Operating profit (loss) | 9901 | €81,021 | €149,316 | +€68,295 | +84.3% |
| Financial income | 75/76B | €57 | €5 | -€52 | -91.8% |
| Recurring financial income | 75 | €57 | €5 | -€52 | -91.8% |
| Financial charges | 65/66B | €10,171 | €2,228 | -€7,943 | -78.1% |
| Recurring financial charges | 65 | €10,171 | €2,228 | -€7,943 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €70,907 | €147,093 | +€76,186 | +107% |
| Income taxes | 67/77 | €21,599 | €43,981 | +€22,381 | +104% |
| Profit (loss) for the period | 9904 | €49,308 | €103,112 | +€53,804 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €49,308 | €103,112 | +€53,804 | +109% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.