Fleurent: 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.
Fleurent
Largest movements
- Receivables within one year -€7,076
down €7,076 (-93.0%), from €7,611 to €535
of which Trade receivables: -€7,516
- Cash +€2,650
up €2,650 (+42.2%), from €6,272 to €8,922
mainly Receivables within one year (+€7,076) and Deferred charges and accrued income (+€2,190)
- Deferred charges and accrued income -€2,190
down €2,190 (-22.2%), from €9,855 to €7,665
- Tangible fixed assets +€1,441
up €1,441 (+108%), from €1,339 to €2,780
- Other debts -€3,975
down €3,975 (-33.0%), from €12,029 to €8,054
- Tax, wage and social debts -€3,697
down €3,697 (-85.6%), from €4,317 to €620
of which Taxes: -€3,697
- Reserves +€2,001
up €2,001 (+29.4%), from €6,798 to €8,798
- Accrued charges and deferred income +€551
new in 2026: €551
- Gross operating margin -€5,049
down €5,049 (-49.4%), from €10,219 to €5,170
- Taxes -€1,449
down €1,449 (-57.8%), from €2,508 to €1,060
- Depreciation +€654
up €654 (+1,224%), from €53 to €707
- Financial charges +€543
up €543 (+63.1%), from €860 to €1,402
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,078 | €19,902 | -€5,176 | -20.6% |
| Fixed assets | 21/28 | €1,339 | €2,780 | +€1,441 | +108% |
| Tangible fixed assets | 22/27 | €1,339 | €2,780 | +€1,441 | +108% |
| Furniture and vehicles | 24 | €1,339 | €2,780 | +€1,441 | +108% |
| Current assets | 29/58 | €23,739 | €17,123 | -€6,616 | -27.9% |
| Amounts receivable within one year | 40/41 | €7,611 | €535 | -€7,076 | -93.0% |
| Trade receivables | 40 | €7,516 | €0 | -€7,516 | -100% |
| Other amounts receivable | 41 | €95 | €535 | +€440 | +463% |
| Cash at bank and in hand | 54/58 | €6,272 | €8,922 | +€2,650 | +42.2% |
| Deferred charges and accrued income | 490/1 | €9,855 | €7,665 | -€2,190 | -22.2% |
| Total equity and liabilities | 10/49 | €25,078 | €19,902 | -€5,176 | -20.6% |
| Equity | 10/15 | €8,298 | €10,298 | +€2,001 | +24.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,798 | €8,798 | +€2,001 | +29.4% |
| Distributable reserves | 133 | €6,798 | €8,798 | +€2,001 | +29.4% |
| Amounts payable | 17/49 | €16,780 | €9,604 | -€7,176 | -42.8% |
| Amounts payable within one year | 42/48 | €16,780 | €9,053 | -€7,727 | -46.0% |
| Financial debts | 43 | €57 | €104 | +€47 | +82.3% |
| Credit institutions | 430/8 | €57 | €104 | +€47 | +82.3% |
| Trade debts | 44 | €378 | €275 | -€103 | -27.2% |
| Suppliers | 440/4 | €378 | €275 | -€103 | -27.2% |
| Taxes, remuneration and social security | 45 | €4,317 | €620 | -€3,697 | -85.6% |
| Taxes | 450/3 | €4,214 | €518 | -€3,697 | -87.7% |
| Remuneration and social security | 454/9 | €103 | €103 | +€0 | +0.2% |
| Other amounts payable | 47/48 | €12,029 | €8,054 | -€3,975 | -33.0% |
| Accrued charges and deferred income | 492/3 | - | €551 | +€551 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €707 | +€654 | +1,224% |
| Gross operating margin | 9900 | €10,219 | €5,170 | -€5,049 | -49.4% |
| Operating profit (loss) | 9901 | €10,165 | €4,462 | -€5,703 | -56.1% |
| Financial income | 75/76B | €1 | €0 | -€0 | -92.2% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -92.2% |
| Financial charges | 65/66B | €860 | €1,402 | +€543 | +63.1% |
| Recurring financial charges | 65 | €860 | €1,402 | +€543 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €9,306 | €3,060 | -€6,246 | -67.1% |
| Income taxes | 67/77 | €2,508 | €1,060 | -€1,449 | -57.8% |
| Profit (loss) for the period | 9904 | €6,798 | €2,001 | -€4,797 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,798 | €2,001 | -€4,797 | -70.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.