FLEUR DE LAIT: what changed
FLEUR DE LAIT
Largest movements
- Tangible fixed assets +€39,665
up €39,665 (+44.3%), from €89,607 to €129,272
of which Plant, machinery and equipment: +€35,642
- Cash -€3,950
down €3,950 (-32.0%), from €12,353 to €8,403
mainly Investment in fixed assets (net) (-€68,599) and Trade debts (-€15,931)
- Tax, wage and social debts +€29,593
up €29,593 (+66.9%), from €44,211 to €73,804
of which Remuneration and social security: +€18,431
- Other debts +€25,300
new in 2024: €25,300
- Trade debts -€15,931
down €15,931 (-93.4%), from €17,056 to €1,125
- Profit (loss) carried forward +€12,602
up €12,602 (+40.5%), from €31,120 to €43,721
- Current portion of long-term debt -€11,807
down €11,807 (-90.4%), from €13,055 to €1,248
- Gross operating margin +€69,487
up €69,487 (+24.6%), from €282,119 to €351,605
- Staff costs +€40,831
up €40,831 (+15.5%), from €263,405 to €304,237
- Depreciation +€8,647
up €8,647 (+42.6%), from €20,287 to €28,934
- Financial charges -€3,539
down €3,539 (-58.2%), from €6,082 to €2,543
of which Financial charges: -€3,722
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,290 | €163,798 | +€38,508 | +30.7% |
| Fixed assets | 21/28 | €90,107 | €129,772 | +€39,665 | +44.0% |
| Tangible fixed assets | 22/27 | €89,607 | €129,272 | +€39,665 | +44.3% |
| Plant, machinery and equipment | 23 | €9,734 | €45,376 | +€35,642 | +366% |
| Furniture and vehicles | 24 | €14,400 | €8,000 | -€6,400 | -44.4% |
| Other tangible fixed assets | 26 | €65,474 | €75,896 | +€10,422 | +15.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €35,183 | €34,026 | -€1,157 | -3.3% |
| Stocks and contracts in progress | 3 | €18,114 | €19,566 | +€1,452 | +8.0% |
| Stocks | 30/36 | €18,114 | €19,566 | +€1,452 | +8.0% |
| Amounts receivable within one year | 40/41 | €4,658 | €6,057 | +€1,398 | +30.0% |
| Other amounts receivable | 41 | €4,658 | €6,057 | +€1,398 | +30.0% |
| Cash at bank and in hand | 54/58 | €12,353 | €8,403 | -€3,950 | -32.0% |
| Deferred charges and accrued income | 490/1 | €57 | - | -€57 | |
| Total equity and liabilities | 10/49 | €125,290 | €163,798 | +€38,508 | +30.7% |
| Equity | 10/15 | €49,720 | €62,321 | +€12,602 | +25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,120 | €43,721 | +€12,602 | +40.5% |
| Amounts payable | 17/49 | €75,571 | €101,477 | +€25,906 | +34.3% |
| Amounts payable after more than one year | 17 | €1,248 | - | -€1,248 | |
| Financial debts | 170/4 | €1,248 | - | -€1,248 | |
| Amounts payable within one year | 42/48 | €74,322 | €101,477 | +€27,155 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €13,055 | €1,248 | -€11,807 | -90.4% |
| Trade debts | 44 | €17,056 | €1,125 | -€15,931 | -93.4% |
| Suppliers | 440/4 | €17,056 | €1,125 | -€15,931 | -93.4% |
| Taxes, remuneration and social security | 45 | €44,211 | €73,804 | +€29,593 | +66.9% |
| Taxes | 450/3 | €17,090 | €28,251 | +€11,161 | +65.3% |
| Remuneration and social security | 454/9 | €27,121 | €45,553 | +€18,431 | +68.0% |
| Other amounts payable | 47/48 | - | €25,300 | +€25,300 | |
| Remuneration, social security and pensions | 62 | €263,405 | €304,237 | +€40,831 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,287 | €28,934 | +€8,647 | +42.6% |
| Other operating charges | 640/8 | - | €1,168 | +€1,168 | |
| Gross operating margin | 9900 | €282,119 | €351,605 | +€69,487 | +24.6% |
| Operating profit (loss) | 9901 | -€1,573 | €17,266 | +€18,840 | |
| Financial charges | 65/66B | €6,082 | €2,543 | -€3,539 | -58.2% |
| Recurring financial charges | 65 | €6,082 | €2,360 | -€3,722 | -61.2% |
| Non-recurring financial charges | 66B | - | €183 | +€183 | |
| Profit (loss) for the period before taxes | 9903 | -€7,655 | €14,723 | +€22,378 | |
| Income taxes | 67/77 | - | €2,121 | +€2,121 | |
| Profit (loss) for the period | 9904 | -€7,655 | €12,602 | +€20,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,655 | €12,602 | +€20,257 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.