FLEURON-DECOR: 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.
FLEURON-DECOR
Largest movements
- Receivables within one year -€2,944
down €2,944 (-69.0%), from €4,266 to €1,322
of which Trade receivables: -€3,161
- Cash -€44
no longer reported in 2022 (was €44)
mainly Other debts (-€12,883) and Trade debts (-€20)
- Other debts -€12,883
down €12,883 (-7.6%), from €169,308 to €156,425
- Profit (loss) carried forward +€6,949
up €6,949 (+2.7%), from -€257,068 to -€250,119
- Short-term financial debts +€2,966
up €2,966 (+174.3%), from €1,701 to €4,667
- Gross operating margin -€4,129
down €4,129 (-40.1%), from €10,285 to €6,156
- Staff costs -€3,497
down €3,497, from €2,445 to -€1,052
- Other operating charges -€324
no longer reported in 2022 (was €324)
- Depreciation -€269
no longer reported in 2022 (was €269)
- Financial charges +€114
up €114 (+78.3%), from €146 to €260
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,310 | €1,322 | -€2,988 | -69.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €4,310 | €1,322 | -€2,988 | -69.3% |
| Amounts receivable within one year | 40/41 | €4,266 | €1,322 | -€2,944 | -69.0% |
| Trade receivables | 40 | €3,923 | €762 | -€3,161 | -80.6% |
| Other amounts receivable | 41 | €343 | €560 | +€217 | +63.2% |
| Cash at bank and in hand | 54/58 | €44 | - | -€44 | |
| Total equity and liabilities | 10/49 | €4,310 | €1,322 | -€2,988 | -69.3% |
| Equity | 10/15 | -€219,884 | -€212,935 | +€6,949 | +3.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€257,068 | -€250,119 | +€6,949 | +2.7% |
| Amounts payable | 17/49 | €224,194 | €214,257 | -€9,938 | -4.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €174,194 | €164,257 | -€9,938 | -5.7% |
| Financial debts | 43 | €1,701 | €4,667 | +€2,966 | +174.3% |
| Credit institutions | 430/8 | €1,701 | €4,667 | +€2,966 | +174.3% |
| Trade debts | 44 | €868 | €848 | -€20 | -2.4% |
| Suppliers | 440/4 | €868 | €848 | -€20 | -2.4% |
| Taxes, remuneration and social security | 45 | €2,317 | €2,317 | = | 0.0% |
| Taxes | 450/3 | €29 | €29 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,288 | €2,288 | = | 0.0% |
| Other amounts payable | 47/48 | €169,308 | €156,425 | -€12,883 | -7.6% |
| Remuneration, social security and pensions | 62 | €2,445 | -€1,052 | -€3,497 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | - | -€269 | |
| Other operating charges | 640/8 | €324 | - | -€324 | |
| Gross operating margin | 9900 | €10,285 | €6,156 | -€4,129 | -40.1% |
| Operating profit (loss) | 9901 | €7,247 | €7,209 | -€38 | -0.5% |
| Financial charges | 65/66B | €146 | €260 | +€114 | +78.3% |
| Recurring financial charges | 65 | €146 | €260 | +€114 | +78.3% |
| Profit (loss) for the period before taxes | 9903 | €7,101 | €6,949 | -€152 | -2.1% |
| Profit (loss) for the period | 9904 | €7,101 | €6,949 | -€152 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,101 | €6,949 | -€152 | -2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.