FLEURS D'ORANGER: 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.
FLEURS D'ORANGER
Largest movements
- Cash -€158,806
down €158,806 (-39.1%), from €406,668 to €247,863
mainly Contributions, distributions and other (-€148,078) and Receivables within one year (-€59,115)
- Receivables within one year +€59,115
up €59,115 (+1,210%), from €4,884 to €63,998
of which Other amounts receivable: +€50,466
- Tangible fixed assets +€21,543
up €21,543 (+24.2%), from €89,128 to €110,671
of which Plant, machinery and equipment: +€30,733
- Reserves -€114,185
down €114,185 (-42.1%), from €270,999 to €156,814
of which Distributable reserves: -€114,185
- Other debts +€73,541
up €73,541 (+112%), from €65,648 to €139,189
- Debts after one year -€12,966
down €12,966 (-62.4%), from €20,778 to €7,812
- Tax, wage and social debts -€11,475
down €11,475 (-11.2%), from €102,348 to €90,873
of which Taxes: -€24,303
- Current portion of long-term debt -€11,182
down €11,182 (-41.3%), from €27,105 to €15,923
- Staff costs +€78,105
up €78,105 (+39.3%), from €198,880 to €276,984
- Other operating charges -€67,367
down €67,367 (-94.7%), from €71,155 to €3,788
- Taxes -€23,652
down €23,652 (-57.6%), from €41,073 to €17,421
- Gross operating margin -€9,075
down €9,075 (-2.4%), from €380,341 to €371,266
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.
Derived cash bridge
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 | €518,554 | €442,679 | -€75,875 | -14.6% |
| Fixed assets | 21/28 | €89,670 | €111,213 | +€21,543 | +24.0% |
| Tangible fixed assets | 22/27 | €89,128 | €110,671 | +€21,543 | +24.2% |
| Plant, machinery and equipment | 23 | €26,479 | €57,211 | +€30,733 | +116% |
| Furniture and vehicles | 24 | €60,451 | €51,463 | -€8,988 | -14.9% |
| Leasing and similar rights | 25 | €202 | €0 | -€202 | -100% |
| Other tangible fixed assets | 26 | €1,996 | €1,996 | = | 0.0% |
| Financial fixed assets | 28 | €542 | €542 | = | 0.0% |
| Current assets | 29/58 | €428,884 | €331,467 | -€97,418 | -22.7% |
| Stocks and contracts in progress | 3 | €15,329 | €19,574 | +€4,245 | +27.7% |
| Stocks | 30/36 | €15,329 | €19,574 | +€4,245 | +27.7% |
| Amounts receivable within one year | 40/41 | €4,884 | €63,998 | +€59,115 | +1,210% |
| Trade receivables | 40 | €4,313 | €12,962 | +€8,649 | +201% |
| Other amounts receivable | 41 | €570 | €51,036 | +€50,466 | +8,850% |
| Cash at bank and in hand | 54/58 | €406,668 | €247,863 | -€158,806 | -39.1% |
| Deferred charges and accrued income | 490/1 | €2,004 | €31 | -€1,972 | -98.4% |
| Total equity and liabilities | 10/49 | €518,554 | €442,679 | -€75,875 | -14.6% |
| Equity | 10/15 | €277,326 | €163,141 | -€114,185 | -41.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €270,999 | €156,814 | -€114,185 | -42.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €269,139 | €154,954 | -€114,185 | -42.4% |
| Profit (loss) carried forward | 14 | €127 | €127 | = | 0.0% |
| Amounts payable | 17/49 | €241,228 | €279,538 | +€38,310 | +15.9% |
| Amounts payable after more than one year | 17 | €20,778 | €7,812 | -€12,966 | -62.4% |
| Financial debts | 170/4 | €20,778 | €7,812 | -€12,966 | -62.4% |
| Amounts payable within one year | 42/48 | €220,450 | €261,726 | +€41,276 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €27,105 | €15,923 | -€11,182 | -41.3% |
| Trade debts | 44 | €25,349 | €15,741 | -€9,607 | -37.9% |
| Suppliers | 440/4 | €25,349 | €15,741 | -€9,607 | -37.9% |
| Taxes, remuneration and social security | 45 | €102,348 | €90,873 | -€11,475 | -11.2% |
| Taxes | 450/3 | €79,088 | €54,785 | -€24,303 | -30.7% |
| Remuneration and social security | 454/9 | €23,260 | €36,088 | +€12,828 | +55.1% |
| Other amounts payable | 47/48 | €65,648 | €139,189 | +€73,541 | +112% |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €198,880 | €276,984 | +€78,105 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,069 | €33,873 | -€196 | -0.6% |
| Other operating charges | 640/8 | €71,155 | €3,788 | -€67,367 | -94.7% |
| Gross operating margin | 9900 | €380,341 | €371,266 | -€9,075 | -2.4% |
| Operating profit (loss) | 9901 | €76,237 | €56,621 | -€19,616 | -25.7% |
| Financial income | 75/76B | €367 | €1,124 | +€757 | +206% |
| Recurring financial income | 75 | €367 | €1,124 | +€757 | +206% |
| Financial charges | 65/66B | €6,374 | €6,431 | +€57 | +0.9% |
| Recurring financial charges | 65 | €6,374 | €6,431 | +€57 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €70,229 | €51,314 | -€18,915 | -26.9% |
| Income taxes | 67/77 | €41,073 | €17,421 | -€23,652 | -57.6% |
| Profit (loss) for the period | 9904 | €29,156 | €33,893 | +€4,737 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,156 | €33,893 | +€4,737 | +16.2% |
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 23 October 2026 via checked.be.