Fleurie: 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.
Fleurie
Largest movements
- Tangible fixed assets +€72,245
up €72,245 (+51.6%), from €140,063 to €212,308
of which Leasing and similar rights: +€69,741
- Intangible fixed assets -€23,750
down €23,750 (-51.0%), from €46,589 to €22,839
- Receivables within one year +€14,677
up €14,677 (+278.6%), from €5,268 to €19,946
of which Trade receivables: +€16,231
- Cash -€10,696
down €10,696 (-19.0%), from €56,277 to €45,581
mainly Investment in fixed assets (net) (-€108,078) and Contributions, distributions and other (-€65,000)
- Stocks and contracts +€5,571
up €5,571 (+90.5%), from €6,154 to €11,725
- Debts after one year +€51,786
up €51,786 (+307.2%), from €16,855 to €68,641
- Reserves -€42,063
down €42,063 (-39.6%), from €106,318 to €64,256
of which Distributable reserves: -€42,063
- Trade debts +€18,039
up €18,039 (+152.3%), from €11,844 to €29,883
- Other debts +€14,041
up €14,041 (+26.0%), from €53,910 to €67,950
- Tax, wage and social debts +€13,059
up €13,059 (+50.2%), from €26,019 to €39,078
of which Taxes: +€10,659
- Gross operating margin -€55,345
down €55,345 (-23.0%), from €240,675 to €185,330
- Staff costs -€10,997
down €10,997 (-10.9%), from €101,230 to €90,233
- Taxes -€6,572
down €6,572 (-44.6%), from €14,732 to €8,160
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 | €256,896 | €316,013 | +€59,117 | +23.0% |
| Fixed assets | 21/28 | €186,652 | €235,147 | +€48,495 | +26.0% |
| Intangible fixed assets | 21 | €46,589 | €22,839 | -€23,750 | -51.0% |
| Tangible fixed assets | 22/27 | €140,063 | €212,308 | +€72,245 | +51.6% |
| Land and buildings | 22 | €8,286 | €7,014 | -€1,272 | -15.4% |
| Plant, machinery and equipment | 23 | €25,650 | €17,170 | -€8,480 | -33.1% |
| Furniture and vehicles | 24 | €10,740 | €9,410 | -€1,329 | -12.4% |
| Leasing and similar rights | 25 | - | €69,741 | +€69,741 | |
| Other tangible fixed assets | 26 | €95,388 | €108,973 | +€13,585 | +14.2% |
| Current assets | 29/58 | €70,244 | €80,866 | +€10,622 | +15.1% |
| Stocks and contracts in progress | 3 | €6,154 | €11,725 | +€5,571 | +90.5% |
| Stocks | 30/36 | €6,154 | €11,725 | +€5,571 | +90.5% |
| Amounts receivable within one year | 40/41 | €5,268 | €19,946 | +€14,677 | +278.6% |
| Trade receivables | 40 | - | €16,231 | +€16,231 | |
| Other amounts receivable | 41 | €5,268 | €3,714 | -€1,554 | -29.5% |
| Cash at bank and in hand | 54/58 | €56,277 | €45,581 | -€10,696 | -19.0% |
| Deferred charges and accrued income | 490/1 | €2,545 | €3,615 | +€1,069 | +42.0% |
| Total equity and liabilities | 10/49 | €256,896 | €316,013 | +€59,117 | +23.0% |
| Equity | 10/15 | €124,918 | €82,856 | -€42,063 | -33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,318 | €64,256 | -€42,063 | -39.6% |
| Non-distributable reserves | 130/1 | €129 | €129 | = | 0.0% |
| Reserves not available under the articles | 1311 | €129 | €129 | = | 0.0% |
| Distributable reserves | 133 | €106,189 | €64,127 | -€42,063 | -39.6% |
| Amounts payable | 17/49 | €131,978 | €233,157 | +€101,180 | +76.7% |
| Amounts payable after more than one year | 17 | €16,855 | €68,641 | +€51,786 | +307.2% |
| Financial debts | 170/4 | €16,855 | €68,641 | +€51,786 | +307.2% |
| Amounts payable within one year | 42/48 | €115,122 | €164,516 | +€49,394 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €23,350 | €27,605 | +€4,256 | +18.2% |
| Trade debts | 44 | €11,844 | €29,883 | +€18,039 | +152.3% |
| Suppliers | 440/4 | €11,844 | €29,883 | +€18,039 | +152.3% |
| Taxes, remuneration and social security | 45 | €26,019 | €39,078 | +€13,059 | +50.2% |
| Taxes | 450/3 | €9,634 | €20,292 | +€10,659 | +110.6% |
| Remuneration and social security | 454/9 | €16,385 | €18,785 | +€2,400 | +14.6% |
| Other amounts payable | 47/48 | €53,910 | €67,950 | +€14,041 | +26.0% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €101,230 | €90,233 | -€10,997 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,279 | €59,583 | +€1,304 | +2.2% |
| Other operating charges | 640/8 | €1,965 | €2,083 | +€117 | +6.0% |
| Non-recurring operating charges | 66A | €193 | €358 | +€165 | +85.8% |
| Gross operating margin | 9900 | €240,675 | €185,330 | -€55,345 | -23.0% |
| Operating profit (loss) | 9901 | €79,008 | €33,074 | -€45,934 | -58.1% |
| Financial charges | 65/66B | €3,426 | €1,976 | -€1,450 | -42.3% |
| Recurring financial charges | 65 | €3,426 | €1,976 | -€1,450 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €75,581 | €31,097 | -€44,484 | -58.9% |
| Income taxes | 67/77 | €14,732 | €8,160 | -€6,572 | -44.6% |
| Profit (loss) for the period | 9904 | €60,850 | €22,937 | -€37,912 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,850 | €22,937 | -€37,912 | -62.3% |
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 11 October 2026 via checked.be.