FLEURS DEWAR: 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 DEWAR
Largest movements
- Cash -€8,096
down €8,096 (-50.0%), from €16,191 to €8,095
mainly Tax, wage and social debts (-€6,009) and Trade debts (-€5,163)
- Receivables within one year -€4,832
down €4,832 (-52.0%), from €9,297 to €4,464
of which Trade receivables: -€4,978
- Tangible fixed assets -€2,675
down €2,675 (-51.9%), from €5,150 to €2,475
of which Other tangible fixed assets: -€2,675
- Stocks and contracts +€1,295
up €1,295 (+26.4%), from €4,900 to €6,195
- Tax, wage and social debts -€6,009
down €6,009 (-74.8%), from €8,034 to €2,025
of which Remuneration and social security: -€5,568
- Trade debts -€5,163
down €5,163 (-52.5%), from €9,829 to €4,666
- Accrued charges and deferred income -€3,000
down €3,000 (-100%), from €3,000 to €0
- Other debts -€904
down €904 (-6.3%), from €14,283 to €13,379
- Profit (loss) carried forward +€888
up €888 (+12.1%), from -€7,352 to -€6,464
- Gross operating margin -€7,482
down €7,482 (-19.6%), from €38,108 to €30,626
- Staff costs -€4,623
down €4,623 (-15.9%), from €29,137 to €24,514
- Other operating charges +€446
up €446 (+138%), from €324 to €770
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 | €35,854 | €21,666 | -€14,188 | -39.6% |
| Fixed assets | 21/28 | €5,274 | €2,599 | -€2,675 | -50.7% |
| Tangible fixed assets | 22/27 | €5,150 | €2,475 | -€2,675 | -51.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €5,150 | €2,475 | -€2,675 | -51.9% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €30,580 | €19,067 | -€11,513 | -37.6% |
| Stocks and contracts in progress | 3 | €4,900 | €6,195 | +€1,295 | +26.4% |
| Stocks | 30/36 | €4,900 | €6,195 | +€1,295 | +26.4% |
| Amounts receivable within one year | 40/41 | €9,297 | €4,464 | -€4,832 | -52.0% |
| Trade receivables | 40 | €8,598 | €3,620 | -€4,978 | -57.9% |
| Other amounts receivable | 41 | €699 | €845 | +€146 | +20.8% |
| Cash at bank and in hand | 54/58 | €16,191 | €8,095 | -€8,096 | -50.0% |
| Deferred charges and accrued income | 490/1 | €192 | €312 | +€121 | +63.0% |
| Total equity and liabilities | 10/49 | €35,854 | €21,666 | -€14,188 | -39.6% |
| Equity | 10/15 | €708 | €1,596 | +€888 | +126% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€7,352 | -€6,464 | +€888 | +12.1% |
| Amounts payable | 17/49 | €35,146 | €20,070 | -€15,076 | -42.9% |
| Amounts payable within one year | 42/48 | €32,146 | €20,070 | -€12,076 | -37.6% |
| Trade debts | 44 | €9,829 | €4,666 | -€5,163 | -52.5% |
| Suppliers | 440/4 | €9,829 | €4,666 | -€5,163 | -52.5% |
| Taxes, remuneration and social security | 45 | €8,034 | €2,025 | -€6,009 | -74.8% |
| Taxes | 450/3 | €475 | €34 | -€441 | -92.9% |
| Remuneration and social security | 454/9 | €7,559 | €1,991 | -€5,568 | -73.7% |
| Other amounts payable | 47/48 | €14,283 | €13,379 | -€904 | -6.3% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Remuneration, social security and pensions | 62 | €29,137 | €24,514 | -€4,623 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,675 | €2,675 | = | 0.0% |
| Other operating charges | 640/8 | €324 | €770 | +€446 | +138% |
| Non-recurring operating charges | 66A | €12,902 | - | -€12,902 | |
| Gross operating margin | 9900 | €38,108 | €30,626 | -€7,482 | -19.6% |
| Operating profit (loss) | 9901 | -€6,929 | €2,667 | +€9,597 | |
| Financial income | 75/76B | €16 | €3 | -€13 | -80.3% |
| Recurring financial income | 75 | €16 | €3 | -€13 | -80.3% |
| Financial charges | 65/66B | €1,769 | €1,782 | +€13 | +0.8% |
| Recurring financial charges | 65 | €1,769 | €1,782 | +€13 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,682 | €888 | +€9,571 | |
| Profit (loss) for the period | 9904 | -€8,682 | €888 | +€9,571 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,682 | €888 | +€9,571 |
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 27 October 2026 via checked.be.