FLEUR DE BRUYERE: 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 DE BRUYERE
Largest movements
- Stocks and contracts -€79,346
down €79,346 (-17.9%), from €442,762 to €363,417
- Receivables within one year +€58,261
up €58,261 (+37.4%), from €155,581 to €213,842
of which Trade receivables: +€65,272
- Trade debts +€29,233
up €29,233 (+53.0%), from €55,199 to €84,432
- Other debts -€28,834
down €28,834 (-19.9%), from €144,906 to €116,072
- Debts after one year -€22,541
down €22,541 (-20.0%), from €112,604 to €90,063
- Reserves -€11,723
down €11,723 (-21.2%), from €55,226 to €43,503
- Gross operating margin -€26,475
down €26,475 (-42.4%), from €62,375 to €35,900
- Other operating charges -€3,366
down €3,366 (-35.9%), from €9,367 to €6,001
- Depreciation +€1,777
up €1,777 (+6.9%), from €25,751 to €27,528
- Financial charges -€895
down €895 (-5.6%), from €15,967 to €15,072
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 | €853,730 | €822,844 | -€30,887 | -3.6% |
| Fixed assets | 21/28 | €221,587 | €216,637 | -€4,950 | -2.2% |
| Tangible fixed assets | 22/27 | €221,587 | €216,637 | -€4,950 | -2.2% |
| Land and buildings | 22 | €185,147 | €193,752 | +€8,606 | +4.6% |
| Plant, machinery and equipment | 23 | €1,081 | €589 | -€492 | -45.5% |
| Furniture and vehicles | 24 | €35,359 | €22,295 | -€13,065 | -36.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €632,144 | €606,207 | -€25,936 | -4.1% |
| Stocks and contracts in progress | 3 | €442,762 | €363,417 | -€79,346 | -17.9% |
| Stocks | 30/36 | €442,762 | €363,417 | -€79,346 | -17.9% |
| Amounts receivable within one year | 40/41 | €155,581 | €213,842 | +€58,261 | +37.4% |
| Trade receivables | 40 | €109,124 | €174,395 | +€65,272 | +59.8% |
| Other amounts receivable | 41 | €46,457 | €39,447 | -€7,011 | -15.1% |
| Cash at bank and in hand | 54/58 | €12,405 | €5,544 | -€6,861 | -55.3% |
| Deferred charges and accrued income | 490/1 | €21,395 | €23,404 | +€2,009 | +9.4% |
| Total equity and liabilities | 10/49 | €853,730 | €822,844 | -€30,887 | -3.6% |
| Equity | 10/15 | €248,826 | €236,186 | -€12,640 | -5.1% |
| Contributions | 10/11 | €193,600 | €193,600 | = | 0.0% |
| Reserves | 13 | €55,226 | €43,503 | -€11,723 | -21.2% |
| Distributable reserves | 133 | €55,226 | €43,503 | -€11,723 | -21.2% |
| Profit (loss) carried forward | 14 | - | -€917 | -€917 | |
| Amounts payable | 17/49 | €604,904 | €586,658 | -€18,247 | -3.0% |
| Amounts payable after more than one year | 17 | €112,604 | €90,063 | -€22,541 | -20.0% |
| Financial debts | 170/4 | €112,604 | €90,063 | -€22,541 | -20.0% |
| Amounts payable within one year | 42/48 | €492,300 | €496,594 | +€4,294 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €25,448 | €22,541 | -€2,907 | -11.4% |
| Financial debts | 43 | €245,000 | €245,000 | = | 0.0% |
| Credit institutions | 430/8 | €245,000 | €245,000 | = | 0.0% |
| Trade debts | 44 | €55,199 | €84,432 | +€29,233 | +53.0% |
| Suppliers | 440/4 | €55,199 | €84,432 | +€29,233 | +53.0% |
| Advances received on contracts in progress | 46 | €845 | €1,335 | +€490 | +58.1% |
| Taxes, remuneration and social security | 45 | €20,903 | €27,214 | +€6,312 | +30.2% |
| Taxes | 450/3 | €20,903 | €27,214 | +€6,312 | +30.2% |
| Other amounts payable | 47/48 | €144,906 | €116,072 | -€28,834 | -19.9% |
| Non-recurring operating income | 76A | €9,412 | - | -€9,412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,751 | €27,528 | +€1,777 | +6.9% |
| Other operating charges | 640/8 | €9,367 | €6,001 | -€3,366 | -35.9% |
| Gross operating margin | 9900 | €62,375 | €35,900 | -€26,475 | -42.4% |
| Operating profit (loss) | 9901 | €27,257 | €2,371 | -€24,886 | -91.3% |
| Financial income | 75/76B | €628 | €467 | -€162 | -25.7% |
| Recurring financial income | 75 | €628 | €467 | -€162 | -25.7% |
| Financial charges | 65/66B | €15,967 | €15,072 | -€895 | -5.6% |
| Recurring financial charges | 65 | €15,967 | €15,072 | -€895 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €11,918 | -€12,234 | -€24,153 | |
| Income taxes | 67/77 | €195 | €406 | +€211 | +108% |
| Profit (loss) for the period | 9904 | €11,723 | -€12,640 | -€24,363 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,723 | -€12,640 | -€24,363 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.