FLEUR & JULIE: 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 & JULIE
Largest movements
- Tangible fixed assets -€32,577
down €32,577 (-12.4%), from €263,688 to €231,110
of which Land and buildings: -€32,577
- Receivables within one year -€16,977
down €16,977 (-68.2%), from €24,909 to €7,932
of which Other amounts receivable: -€17,357
- Debts after one year -€24,553
down €24,553 (-13.4%), from €183,540 to €158,987
of which Financial debts: -€28,153
- Reserves -€16,393
down €16,393 (-36.0%), from €45,502 to €29,109
- Trade debts -€7,918
down €7,918 (-66.0%), from €12,003 to €4,086
- Depreciation -€2,145
down €2,145 (-6.2%), from €34,723 to €32,577
- Financial charges -€1,144
down €1,144 (-11.3%), from €10,117 to €8,972
- Other operating charges +€686
up €686 (+17.8%), from €3,856 to €4,542
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 | €308,704 | €259,732 | -€48,972 | -15.9% |
| Fixed assets | 21/28 | €263,752 | €231,110 | -€32,641 | -12.4% |
| Tangible fixed assets | 22/27 | €263,688 | €231,110 | -€32,577 | -12.4% |
| Land and buildings | 22 | €263,688 | €231,110 | -€32,577 | -12.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €64 | €0 | -€64 | -100% |
| Current assets | 29/58 | €44,953 | €28,622 | -€16,331 | -36.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €24,909 | €7,932 | -€16,977 | -68.2% |
| Trade receivables | 40 | €5,516 | €5,896 | +€380 | +6.9% |
| Other amounts receivable | 41 | €19,392 | €2,036 | -€17,357 | -89.5% |
| Cash at bank and in hand | 54/58 | €20,044 | €19,011 | -€1,033 | -5.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,679 | +€1,679 | |
| Total equity and liabilities | 10/49 | €308,704 | €259,732 | -€48,972 | -15.9% |
| Equity | 10/15 | €48,196 | €31,803 | -€16,393 | -34.0% |
| Contributions | 10/11 | €2,694 | €2,694 | = | 0.0% |
| Reserves | 13 | €45,502 | €29,109 | -€16,393 | -36.0% |
| Distributable reserves | 133 | €45,502 | €29,109 | -€16,393 | -36.0% |
| Amounts payable | 17/49 | €260,508 | €227,929 | -€32,579 | -12.5% |
| Amounts payable after more than one year | 17 | €183,540 | €158,987 | -€24,553 | -13.4% |
| Financial debts | 170/4 | €183,540 | €155,387 | -€28,153 | -15.3% |
| Other amounts payable | 178/9 | - | €3,600 | +€3,600 | |
| Amounts payable within one year | 42/48 | €76,866 | €68,791 | -€8,076 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €28,479 | €28,153 | -€326 | -1.1% |
| Trade debts | 44 | €12,003 | €4,086 | -€7,918 | -66.0% |
| Suppliers | 440/4 | €12,003 | €4,086 | -€7,918 | -66.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €36,384 | €36,552 | +€168 | +0.5% |
| Accrued charges and deferred income | 492/3 | €102 | €152 | +€49 | +48.4% |
| Non-recurring operating income | 76A | €825 | €0 | -€825 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,723 | €32,577 | -€2,145 | -6.2% |
| Other operating charges | 640/8 | €3,856 | €4,542 | +€686 | +17.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €29,442 | €29,603 | +€161 | +0.5% |
| Operating profit (loss) | 9901 | -€9,137 | -€7,516 | +€1,621 | +17.7% |
| Financial income | 75/76B | €16 | €95 | +€79 | +488% |
| Recurring financial income | 75 | €16 | €95 | +€79 | +488% |
| Financial charges | 65/66B | €10,117 | €8,972 | -€1,144 | -11.3% |
| Recurring financial charges | 65 | €10,117 | €8,972 | -€1,144 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,237 | -€16,393 | +€2,844 | +14.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,237 | -€16,393 | +€2,844 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,237 | -€16,393 | +€2,844 | +14.8% |
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 18 October 2026 via checked.be.