Fleuriste RAUSIN: what changed
Fleuriste RAUSIN
Largest movements
- Tangible fixed assets -€7,412
down €7,412 (-16.5%), from €44,870 to €37,457
of which Plant, machinery and equipment: -€5,828
- Cash +€1,740
up €1,740 (+60.8%), from €2,862 to €4,602
mainly Trade debts (+€20,645) and Depreciation (+€7,412)
- Receivables within one year -€1,615
down €1,615 (-6.9%), from €23,545 to €21,930
of which Other amounts receivable: -€2,196
- Trade debts +€20,645
up €20,645 (+34.3%), from €60,133 to €80,779
- Profit (loss) carried forward -€19,064
down €19,064 (-49.2%), from €38,771 to €19,707
- Tax, wage and social debts -€5,397
down €5,397 (-29.1%), from €18,516 to €13,119
of which Taxes: -€6,211
- Short-term financial debts -€3,553
down €3,553 (-21.1%), from €16,832 to €13,280
- Gross operating margin -€16,649
down €16,649 (-26.9%), from €61,801 to €45,152
- Financial charges +€3,525
up €3,525 (+63.5%), from €5,552 to €9,077
- Staff costs +€1,523
up €1,523 (+3.5%), from €43,394 to €44,917
- Other operating charges -€1,011
down €1,011 (-28.6%), from €3,534 to €2,523
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,712 | €147,344 | -€7,368 | -4.8% |
| Fixed assets | 21/28 | €44,870 | €37,457 | -€7,412 | -16.5% |
| Tangible fixed assets | 22/27 | €44,870 | €37,457 | -€7,412 | -16.5% |
| Plant, machinery and equipment | 23 | €43,285 | €37,457 | -€5,828 | -13.5% |
| Furniture and vehicles | 24 | €1,584 | - | -€1,584 | |
| Current assets | 29/58 | €109,843 | €109,887 | +€44 | 0.0% |
| Stocks and contracts in progress | 3 | €80,260 | €79,650 | -€610 | -0.8% |
| Stocks | 30/36 | €80,260 | €79,650 | -€610 | -0.8% |
| Amounts receivable within one year | 40/41 | €23,545 | €21,930 | -€1,615 | -6.9% |
| Trade receivables | 40 | €4,513 | €5,094 | +€581 | +12.9% |
| Other amounts receivable | 41 | €19,032 | €16,836 | -€2,196 | -11.5% |
| Cash at bank and in hand | 54/58 | €2,862 | €4,602 | +€1,740 | +60.8% |
| Deferred charges and accrued income | 490/1 | €3,176 | €3,704 | +€529 | +16.6% |
| Total equity and liabilities | 10/49 | €154,712 | €147,344 | -€7,368 | -4.8% |
| Equity | 10/15 | €59,231 | €40,167 | -€19,064 | -32.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,771 | €19,707 | -€19,064 | -49.2% |
| Amounts payable | 17/49 | €95,482 | €107,177 | +€11,696 | +12.2% |
| Amounts payable within one year | 42/48 | €95,482 | €107,177 | +€11,696 | +12.2% |
| Financial debts | 43 | €16,832 | €13,280 | -€3,553 | -21.1% |
| Credit institutions | 430/8 | €16,832 | €13,280 | -€3,553 | -21.1% |
| Trade debts | 44 | €60,133 | €80,779 | +€20,645 | +34.3% |
| Suppliers | 440/4 | €60,133 | €80,779 | +€20,645 | +34.3% |
| Taxes, remuneration and social security | 45 | €18,516 | €13,119 | -€5,397 | -29.1% |
| Taxes | 450/3 | €9,053 | €2,842 | -€6,211 | -68.6% |
| Remuneration and social security | 454/9 | €9,463 | €10,277 | +€814 | +8.6% |
| Remuneration, social security and pensions | 62 | €43,394 | €44,917 | +€1,523 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,651 | €7,412 | -€239 | -3.1% |
| Other operating charges | 640/8 | €3,534 | €2,523 | -€1,011 | -28.6% |
| Gross operating margin | 9900 | €61,801 | €45,152 | -€16,649 | -26.9% |
| Operating profit (loss) | 9901 | €7,223 | -€9,699 | -€16,922 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,552 | €9,077 | +€3,525 | +63.5% |
| Recurring financial charges | 65 | €5,552 | €9,077 | +€3,525 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | €1,671 | -€18,776 | -€20,447 | |
| Income taxes | 67/77 | €294 | €288 | -€6 | -2.1% |
| Profit (loss) for the period | 9904 | €1,377 | -€19,064 | -€20,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,377 | -€19,064 | -€20,441 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.