FLEURS DARDENNE: 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 DARDENNE
Largest movements
- Receivables within one year -€413,794
down €413,794 (-74.6%), from €554,850 to €141,056
of which Other amounts receivable: -€389,396
- Current investments -€218,561
down €218,561 (-70.6%), from €309,741 to €91,181
- Cash +€217,330
up €217,330 (+29.6%), from €733,996 to €951,326
mainly Receivables within one year (+€413,794) and Current investments (+€218,561)
- Tangible fixed assets -€39,114
down €39,114 (-37.5%), from €104,189 to €65,075
of which Furniture and vehicles: -€27,376
- Other debts -€282,213
down €282,213 (-65.7%), from €429,618 to €147,406
- Reserves -€160,291
down €160,291 (-13.4%), from €1.2m to €1.0m
of which Non-distributable reserves: -€160,000
- Tax, wage and social debts -€32,868
down €32,868 (-24.1%), from €136,646 to €103,778
of which Taxes: -€36,183
- Gross operating margin -€48,848
down €48,848 (-10.6%), from €460,435 to €411,587
- Purchases and services +€40,990
up €40,990 (+3.7%), from €1.1m to €1.2m
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 | €1,929,658 | €1,475,285 | -€454,373 | -23.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €114,259 | €75,145 | -€39,114 | -34.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €104,189 | €65,075 | -€39,114 | -37.5% |
| Land and buildings | 22 | €70,425 | €59,426 | -€11,000 | -15.6% |
| Plant, machinery and equipment | 23 | €1,054 | €315 | -€738 | -70.1% |
| Furniture and vehicles | 24 | €32,710 | €5,334 | -€27,376 | -83.7% |
| Financial fixed assets | 28 | €10,070 | €10,070 | = | 0.0% |
| Current assets | 29/58 | €1,815,399 | €1,400,140 | -€415,259 | -22.9% |
| Stocks and contracts in progress | 3 | €207,671 | €205,470 | -€2,201 | -1.1% |
| Stocks | 30/36 | €207,671 | €205,470 | -€2,201 | -1.1% |
| Amounts receivable within one year | 40/41 | €554,850 | €141,056 | -€413,794 | -74.6% |
| Trade receivables | 40 | €40,879 | €16,482 | -€24,397 | -59.7% |
| Other amounts receivable | 41 | €513,971 | €124,574 | -€389,396 | -75.8% |
| Current investments | 50/53 | €309,741 | €91,181 | -€218,561 | -70.6% |
| Cash at bank and in hand | 54/58 | €733,996 | €951,326 | +€217,330 | +29.6% |
| Deferred charges and accrued income | 490/1 | €9,141 | €11,108 | +€1,967 | +21.5% |
| Total equity and liabilities | 10/49 | €1,929,658 | €1,475,285 | -€454,373 | -23.5% |
| Equity | 10/15 | €1,324,670 | €1,177,499 | -€147,172 | -11.1% |
| Contributions | 10/11 | €131,384 | €131,384 | = | 0.0% |
| Capital | 10 | €131,384 | €131,384 | = | 0.0% |
| Issued capital | 100 | €131,384 | €131,384 | = | 0.0% |
| Reserves | 13 | €1,192,420 | €1,032,129 | -€160,291 | -13.4% |
| Non-distributable reserves | 130/1 | €1,190,619 | €1,030,619 | -€160,000 | -13.4% |
| Legal reserve | 130 | €13,138 | €13,138 | = | 0.0% |
| Other | 1319 | €1,177,481 | €1,017,481 | -€160,000 | -13.6% |
| Tax-exempt reserves | 132 | €1,801 | €1,510 | -€291 | -16.1% |
| Profit (loss) carried forward | 14 | €867 | €13,986 | +€13,119 | +1,513% |
| Provisions and deferred taxes | 16 | €3,744 | €3,561 | -€183 | -4.9% |
| Deferred taxes | 168 | €3,744 | €3,561 | -€183 | -4.9% |
| Amounts payable | 17/49 | €601,244 | €294,225 | -€307,019 | -51.1% |
| Amounts payable within one year | 42/48 | €601,244 | €294,225 | -€307,019 | -51.1% |
| Trade debts | 44 | €34,980 | €43,042 | +€8,062 | +23.0% |
| Suppliers | 440/4 | €34,980 | €43,042 | +€8,062 | +23.0% |
| Taxes, remuneration and social security | 45 | €136,646 | €103,778 | -€32,868 | -24.1% |
| Taxes | 450/3 | €102,609 | €66,426 | -€36,183 | -35.3% |
| Remuneration and social security | 454/9 | €34,037 | €37,352 | +€3,315 | +9.7% |
| Other amounts payable | 47/48 | €429,618 | €147,406 | -€282,213 | -65.7% |
| Turnover | 70 | €1,562,079 | €1,556,079 | -€6,000 | -0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,121,846 | €1,162,836 | +€40,990 | +3.7% |
| Remuneration, social security and pensions | 62 | €265,917 | €279,368 | +€13,451 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,573 | €39,114 | -€458 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,279 | €1,079 | +€3,358 | |
| Other operating charges | 640/8 | €21,571 | €18,615 | -€2,956 | -13.7% |
| Non-recurring operating charges | 66A | €10,195 | €0 | -€10,195 | -100% |
| Gross operating margin | 9900 | €460,435 | €411,587 | -€48,848 | -10.6% |
| Operating profit (loss) | 9901 | €125,459 | €73,410 | -€52,048 | -41.5% |
| Financial income | 75/76B | €5,355 | €4,554 | -€801 | -15.0% |
| Recurring financial income | 75 | €5,355 | €4,554 | -€801 | -15.0% |
| Financial charges | 65/66B | €5,818 | €9,953 | +€4,135 | +71.1% |
| Recurring financial charges | 65 | €5,818 | €9,953 | +€4,135 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | €124,996 | €68,011 | -€56,985 | -45.6% |
| Transfer from deferred taxes | 780 | €782 | - | -€782 | |
| Income taxes | 67/77 | €30,829 | €15,366 | -€15,463 | -50.2% |
| Profit (loss) for the period | 9904 | €94,950 | €52,645 | -€42,304 | -44.6% |
| Transfer from tax-exempt reserves | 789 | €2,091 | €1,191 | -€900 | -43.0% |
| Transfer to tax-exempt reserves | 689 | - | €717 | +€717 | |
| Profit (loss) for the period to be appropriated | 9905 | €97,041 | €53,119 | -€43,922 | -45.3% |
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 31 October 2026 via checked.be.