Fleur Concept: 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.
Fleur Concept
Largest movements
- Cash +€69,469
up €69,469 (+39.2%), from €177,319 to €246,789
mainly Net result for the year (+€40,930) and Receivables within one year (+€19,482)
- Receivables within one year -€19,482
down €19,482 (-49.0%), from €39,739 to €20,257
- Tangible fixed assets -€4,328
down €4,328 (-10.7%), from €40,430 to €36,103
of which Land and buildings: -€2,934
- Reserves +€40,930
up €40,930 (+24.2%), from €168,836 to €209,766
- Gross operating margin -€20,895
down €20,895 (-22.3%), from €93,627 to €72,732
- Depreciation -€6,304
down €6,304 (-54.5%), from €11,565 to €5,261
- Taxes -€5,648
down €5,648 (-25.5%), from €22,142 to €16,495
- Financial charges +€945
up €945 (+28.3%), from €3,334 to €4,279
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 | €266,646 | €312,835 | +€46,189 | +17.3% |
| Fixed assets | 21/28 | €41,864 | €36,603 | -€5,261 | -12.6% |
| Intangible fixed assets | 21 | €933 | €0 | -€933 | -100.0% |
| Tangible fixed assets | 22/27 | €40,430 | €36,103 | -€4,328 | -10.7% |
| Land and buildings | 22 | €38,555 | €35,621 | -€2,934 | -7.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,875 | €481 | -€1,394 | -74.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €224,782 | €276,232 | +€51,450 | +22.9% |
| Stocks and contracts in progress | 3 | €5,405 | €6,578 | +€1,174 | +21.7% |
| Stocks | 30/36 | €5,405 | €6,578 | +€1,174 | +21.7% |
| Amounts receivable within one year | 40/41 | €39,739 | €20,257 | -€19,482 | -49.0% |
| Trade receivables | 40 | €39,739 | €20,257 | -€19,482 | -49.0% |
| Cash at bank and in hand | 54/58 | €177,319 | €246,789 | +€69,469 | +39.2% |
| Deferred charges and accrued income | 490/1 | €2,319 | €2,609 | +€289 | +12.5% |
| Total equity and liabilities | 10/49 | €266,646 | €312,835 | +€46,189 | +17.3% |
| Equity | 10/15 | €175,636 | €216,566 | +€40,930 | +23.3% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | €168,836 | €209,766 | +€40,930 | +24.2% |
| Distributable reserves | 133 | €168,836 | €209,766 | +€40,930 | +24.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,010 | €96,269 | +€5,259 | +5.8% |
| Amounts payable within one year | 42/48 | €89,481 | €93,274 | +€3,794 | +4.2% |
| Trade debts | 44 | €9,763 | €10,562 | +€799 | +8.2% |
| Suppliers | 440/4 | €9,763 | €10,562 | +€799 | +8.2% |
| Taxes, remuneration and social security | 45 | €24,407 | €24,410 | +€4 | 0.0% |
| Taxes | 450/3 | €22,175 | €21,707 | -€468 | -2.1% |
| Remuneration and social security | 454/9 | €2,232 | €2,703 | +€471 | +21.1% |
| Other amounts payable | 47/48 | €55,311 | €58,302 | +€2,991 | +5.4% |
| Accrued charges and deferred income | 492/3 | €1,530 | €2,994 | +€1,465 | +95.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,565 | €5,261 | -€6,304 | -54.5% |
| Other operating charges | 640/8 | €1,359 | €1,347 | -€12 | -0.9% |
| Non-recurring operating charges | 66A | - | €4,873 | +€4,873 | |
| Gross operating margin | 9900 | €93,627 | €72,732 | -€20,895 | -22.3% |
| Operating profit (loss) | 9901 | €80,703 | €61,250 | -€19,453 | -24.1% |
| Financial income | 75/76B | €417 | €453 | +€37 | +8.8% |
| Recurring financial income | 75 | €417 | €453 | +€37 | +8.8% |
| Financial charges | 65/66B | €3,334 | €4,279 | +€945 | +28.3% |
| Recurring financial charges | 65 | €3,334 | €4,279 | +€945 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €77,786 | €57,425 | -€20,361 | -26.2% |
| Income taxes | 67/77 | €22,142 | €16,495 | -€5,648 | -25.5% |
| Profit (loss) for the period | 9904 | €55,643 | €40,930 | -€14,713 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,643 | €40,930 | -€14,713 | -26.4% |
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 3 October 2026 via checked.be.