FLEURACKERS: 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.
FLEURACKERS
Largest movements
- Receivables within one year -€16,714
down €16,714 (-37.4%), from €44,660 to €27,946
of which Trade receivables: -€35,997
- Cash -€5,610
down €5,610 (-18.9%), from €29,607 to €23,997
mainly Trade debts (-€35,062) and Investment in fixed assets (net) (-€8,013)
- Trade debts -€35,062
down €35,062 (-92.9%), from €37,722 to €2,660
- Profit (loss) carried forward +€11,466
up €11,466 (+20.0%), from -€57,344 to -€45,878
- Tax, wage and social debts +€3,298
up €3,298 (+491.5%), from €671 to €3,969
of which Taxes: +€3,298
- Reserves -€1,860
down €1,860 (-4.4%), from €42,608 to €40,748
- Gross operating margin +€42,518
up €42,518, from -€22,692 to €19,826
- Depreciation +€7,876
up €7,876 (+1216.4%), from €647 to €8,523
- Staff costs -€4,480
down €4,480 (-100.0%), from €4,480 to €0
- Financial income -€1,397
down €1,397 (-80.8%), from €1,730 to €333
- Other operating charges -€978
down €978 (-58.8%), from €1,664 to €686
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 | €116,327 | €93,209 | -€23,118 | -19.9% |
| Fixed assets | 21/28 | €41,130 | €40,619 | -€510 | -1.2% |
| Tangible fixed assets | 22/27 | €41,130 | €40,619 | -€510 | -1.2% |
| Plant, machinery and equipment | 23 | €33,394 | €26,622 | -€6,773 | -20.3% |
| Furniture and vehicles | 24 | €186 | €186 | +€0 | +0.1% |
| Other tangible fixed assets | 26 | €7,549 | €13,811 | +€6,262 | +82.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €75,197 | €52,590 | -€22,607 | -30.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €44,660 | €27,946 | -€16,714 | -37.4% |
| Trade receivables | 40 | €36,844 | €847 | -€35,997 | -97.7% |
| Other amounts receivable | 41 | €7,816 | €27,099 | +€19,284 | +246.7% |
| Cash at bank and in hand | 54/58 | €29,607 | €23,997 | -€5,610 | -18.9% |
| Deferred charges and accrued income | 490/1 | €930 | €646 | -€284 | -30.5% |
| Total equity and liabilities | 10/49 | €116,327 | €93,209 | -€23,118 | -19.9% |
| Equity | 10/15 | -€8,535 | €1,070 | +€9,606 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,608 | €40,748 | -€1,860 | -4.4% |
| Distributable reserves | 133 | €42,608 | €40,748 | -€1,860 | -4.4% |
| Profit (loss) carried forward | 14 | -€57,344 | -€45,878 | +€11,466 | +20.0% |
| Amounts payable | 17/49 | €124,862 | €92,139 | -€32,724 | -26.2% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,862 | €17,139 | -€32,724 | -65.6% |
| Financial debts | 43 | €4,470 | €3,510 | -€960 | -21.5% |
| Credit institutions | 430/8 | €4,470 | €3,510 | -€960 | -21.5% |
| Trade debts | 44 | €37,722 | €2,660 | -€35,062 | -92.9% |
| Suppliers | 440/4 | €37,722 | €2,660 | -€35,062 | -92.9% |
| Taxes, remuneration and social security | 45 | €671 | €3,969 | +€3,298 | +491.5% |
| Taxes | 450/3 | €671 | €3,969 | +€3,298 | +491.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,000 | €7,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €5,243 | €0 | -€5,243 | -100.0% |
| Remuneration, social security and pensions | 62 | €4,480 | €0 | -€4,480 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647 | €8,523 | +€7,876 | +1216.4% |
| Other operating charges | 640/8 | €1,664 | €686 | -€978 | -58.8% |
| Gross operating margin | 9900 | -€22,692 | €19,826 | +€42,518 | |
| Operating profit (loss) | 9901 | -€29,484 | €10,616 | +€40,100 | |
| Financial income | 75/76B | €1,730 | €333 | -€1,397 | -80.8% |
| Recurring financial income | 75 | €1,730 | €333 | -€1,397 | -80.8% |
| Financial charges | 65/66B | €2,252 | €1,343 | -€908 | -40.3% |
| Recurring financial charges | 65 | €2,252 | €1,343 | -€908 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,005 | €9,606 | +€39,611 | |
| Profit (loss) for the period | 9904 | -€30,005 | €9,606 | +€39,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,005 | €9,606 | +€39,611 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.