Fleur-Unique: 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-Unique
Largest movements
- Tangible fixed assets -€324,487
down €324,487 (-60.0%), from €540,725 to €216,238
of which Assets under construction and advance payments: -€166,885
- Receivables within one year -€21,874
down €21,874 (-54.6%), from €40,058 to €18,184
of which Trade receivables: -€21,670
- Cash +€11,739
up €11,739 (+40.8%), from €28,771 to €40,509
mainly Investment in fixed assets (net) (+€294,762) and Other debts (+€56,014)
- Short-term financial debts -€150,000
down €150,000 (-50.0%), from €300,000 to €150,000
- Debts after one year -€139,395
down €139,395 (-94.0%), from €148,354 to €8,959
- Profit (loss) carried forward -€57,612
down €57,612 (-28.1%), from -€204,778 to -€262,390
- Other debts +€56,014
up €56,014 (+137.8%), from €40,656 to €96,670
- Current portion of long-term debt -€16,554
down €16,554 (-67.0%), from €24,721 to €8,167
- Gross operating margin +€122,256
up €122,256, from -€96,362 to €25,894
- Financial charges +€10,147
up €10,147 (+31.4%), from €32,329 to €42,476
- Depreciation -€7,003
down €7,003 (-18.7%), from €37,488 to €30,485
- Other operating charges -€5,368
down €5,368 (-35.8%), from €14,991 to €9,623
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 | €722,477 | €390,351 | -€332,126 | -46.0% |
| Fixed assets | 21/28 | €543,734 | €218,487 | -€325,247 | -59.8% |
| Intangible fixed assets | 21 | €2,304 | €1,409 | -€895 | -38.8% |
| Tangible fixed assets | 22/27 | €540,725 | €216,238 | -€324,487 | -60.0% |
| Land and buildings | 22 | €260,814 | €138,600 | -€122,214 | -46.9% |
| Plant, machinery and equipment | 23 | €73,860 | €49,947 | -€23,914 | -32.4% |
| Furniture and vehicles | 24 | €3,021 | €1,949 | -€1,072 | -35.5% |
| Other tangible fixed assets | 26 | €36,146 | €25,742 | -€10,403 | -28.8% |
| Assets under construction and advance payments | 27 | €166,885 | - | -€166,885 | |
| Financial fixed assets | 28 | €705 | €840 | +€135 | +19.1% |
| Current assets | 29/58 | €178,743 | €171,864 | -€6,879 | -3.8% |
| Stocks and contracts in progress | 3 | €106,166 | €110,295 | +€4,129 | +3.9% |
| Stocks | 30/36 | €106,166 | €110,295 | +€4,129 | +3.9% |
| Amounts receivable within one year | 40/41 | €40,058 | €18,184 | -€21,874 | -54.6% |
| Trade receivables | 40 | €33,846 | €12,176 | -€21,670 | -64.0% |
| Other amounts receivable | 41 | €6,212 | €6,008 | -€204 | -3.3% |
| Cash at bank and in hand | 54/58 | €28,771 | €40,509 | +€11,739 | +40.8% |
| Deferred charges and accrued income | 490/1 | €3,748 | €2,875 | -€873 | -23.3% |
| Total equity and liabilities | 10/49 | €722,477 | €390,351 | -€332,126 | -46.0% |
| Equity | 10/15 | €92,700 | €32,228 | -€60,472 | -65.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €285,078 | €282,218 | -€2,860 | -1.0% |
| Distributable reserves | 133 | €285,078 | €282,218 | -€2,860 | -1.0% |
| Profit (loss) carried forward | 14 | -€204,778 | -€262,390 | -€57,612 | -28.1% |
| Amounts payable | 17/49 | €629,777 | €358,123 | -€271,654 | -43.1% |
| Amounts payable after more than one year | 17 | €148,354 | €8,959 | -€139,395 | -94.0% |
| Financial debts | 170/4 | €148,354 | €8,959 | -€139,395 | -94.0% |
| Amounts payable within one year | 42/48 | €481,423 | €343,605 | -€137,818 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €24,721 | €8,167 | -€16,554 | -67.0% |
| Financial debts | 43 | €300,000 | €150,000 | -€150,000 | -50.0% |
| Credit institutions | 430/8 | €300,000 | €150,000 | -€150,000 | -50.0% |
| Trade debts | 44 | €92,193 | €79,381 | -€12,812 | -13.9% |
| Suppliers | 440/4 | €92,193 | €79,381 | -€12,812 | -13.9% |
| Taxes, remuneration and social security | 45 | €23,853 | €9,386 | -€14,466 | -60.6% |
| Taxes | 450/3 | €23,853 | €9,386 | -€14,466 | -60.6% |
| Other amounts payable | 47/48 | €40,656 | €96,670 | +€56,014 | +137.8% |
| Accrued charges and deferred income | 492/3 | - | €5,560 | +€5,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,488 | €30,485 | -€7,003 | -18.7% |
| Other operating charges | 640/8 | €14,991 | €9,623 | -€5,368 | -35.8% |
| Non-recurring operating charges | 66A | - | €3,470 | +€3,470 | |
| Gross operating margin | 9900 | -€96,362 | €25,894 | +€122,256 | |
| Operating profit (loss) | 9901 | -€148,841 | -€17,685 | +€131,156 | +88.1% |
| Financial income | 75/76B | €183 | €68 | -€115 | -62.9% |
| Recurring financial income | 75 | €183 | €68 | -€115 | -62.9% |
| Financial charges | 65/66B | €32,329 | €42,476 | +€10,147 | +31.4% |
| Recurring financial charges | 65 | €32,329 | €42,476 | +€10,147 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | -€180,987 | -€60,092 | +€120,894 | +66.8% |
| Income taxes | 67/77 | €296 | €380 | +€84 | +28.3% |
| Profit (loss) for the period | 9904 | -€181,283 | -€60,472 | +€120,810 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€181,283 | -€60,472 | +€120,810 | +66.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.