FLEURS DIFFUSION: 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.
FLEURS DIFFUSION
Largest movements
- Tangible fixed assets -€8,820
down €8,820 (-10.6%), from €83,022 to €74,202
of which Other tangible fixed assets: -€9,120
- Receivables within one year +€8,040
up €8,040 (+45.1%), from €17,829 to €25,869
of which Trade receivables: +€11,363
- Cash +€3,736
up €3,736 (+6.1%), from €60,996 to €64,732
mainly Depreciation (+€28,266) and Tax, wage and social debts (+€12,505)
- Stocks and contracts -€3,720
down €3,720 (-25.2%), from €14,769 to €11,048
- Deferred charges and accrued income +€3,427
up €3,427 (+49.7%), from €6,892 to €10,318
- Tax, wage and social debts +€12,505
up €12,505 (+31.2%), from €40,059 to €52,564
of which Taxes: +€7,406
- Profit (loss) carried forward +€6,626
up €6,626 (+40.9%), from -€16,196 to -€9,570
- Debts after one year -€5,739
down €5,739 (-24.3%), from €23,660 to €17,922
- Current portion of long-term debt -€4,336
down €4,336 (-30.5%), from €14,228 to €9,892
- Trade debts -€3,794
down €3,794 (-8.5%), from €44,677 to €40,882
- Gross operating margin +€94,809
up €94,809 (+47.5%), from €199,581 to €294,390
- Staff costs +€82,607
up €82,607 (+48.6%), from €169,869 to €252,477
- Depreciation +€10,489
up €10,489 (+59.0%), from €17,776 to €28,266
- Financial income +€7,056
new in 2025: €7,056
- Financial charges -€3,663
down €3,663 (-68.0%), from €5,388 to €1,725
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.
Cash bridge derived
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 | €194,429 | €199,838 | +€5,409 | +2.8% |
| Fixed assets | 21/28 | €93,943 | €87,870 | -€6,074 | -6.5% |
| Intangible fixed assets | 21 | €8,721 | €11,467 | +€2,746 | +31.5% |
| Tangible fixed assets | 22/27 | €83,022 | €74,202 | -€8,820 | -10.6% |
| Plant, machinery and equipment | 23 | €1,455 | €680 | -€774 | -53.2% |
| Furniture and vehicles | 24 | €30,065 | €31,140 | +€1,075 | +3.6% |
| Other tangible fixed assets | 26 | €51,502 | €42,382 | -€9,120 | -17.7% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €100,485 | €111,968 | +€11,483 | +11.4% |
| Stocks and contracts in progress | 3 | €14,769 | €11,048 | -€3,720 | -25.2% |
| Stocks | 30/36 | €14,769 | €11,048 | -€3,720 | -25.2% |
| Amounts receivable within one year | 40/41 | €17,829 | €25,869 | +€8,040 | +45.1% |
| Trade receivables | 40 | €14,507 | €25,869 | +€11,363 | +78.3% |
| Other amounts receivable | 41 | €3,322 | - | -€3,322 | |
| Cash at bank and in hand | 54/58 | €60,996 | €64,732 | +€3,736 | +6.1% |
| Deferred charges and accrued income | 490/1 | €6,892 | €10,318 | +€3,427 | +49.7% |
| Total equity and liabilities | 10/49 | €194,429 | €199,838 | +€5,409 | +2.8% |
| Equity | 10/15 | €71,804 | €78,430 | +€6,626 | +9.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,196 | -€9,570 | +€6,626 | +40.9% |
| Amounts payable | 17/49 | €122,624 | €121,407 | -€1,217 | -1.0% |
| Amounts payable after more than one year | 17 | €23,660 | €17,922 | -€5,739 | -24.3% |
| Financial debts | 170/4 | €23,660 | €17,922 | -€5,739 | -24.3% |
| Amounts payable within one year | 42/48 | €98,964 | €103,486 | +€4,522 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €14,228 | €9,892 | -€4,336 | -30.5% |
| Trade debts | 44 | €44,677 | €40,882 | -€3,794 | -8.5% |
| Suppliers | 440/4 | €44,677 | €40,882 | -€3,794 | -8.5% |
| Taxes, remuneration and social security | 45 | €40,059 | €52,564 | +€12,505 | +31.2% |
| Taxes | 450/3 | €3,980 | €11,387 | +€7,406 | +186.1% |
| Remuneration and social security | 454/9 | €36,079 | €41,177 | +€5,098 | +14.1% |
| Other amounts payable | 47/48 | - | €148 | +€148 | |
| Remuneration, social security and pensions | 62 | €169,869 | €252,477 | +€82,607 | +48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,776 | €28,266 | +€10,489 | +59.0% |
| Other operating charges | 640/8 | €915 | €2,691 | +€1,775 | +194.0% |
| Non-recurring operating charges | 66A | €619 | €4,864 | +€4,245 | +685.6% |
| Gross operating margin | 9900 | €199,581 | €294,390 | +€94,809 | +47.5% |
| Operating profit (loss) | 9901 | €10,402 | €6,094 | -€4,308 | -41.4% |
| Financial income | 75/76B | - | €7,056 | +€7,056 | |
| Recurring financial income | 75 | - | €7,056 | +€7,056 | |
| Financial charges | 65/66B | €5,388 | €1,725 | -€3,663 | -68.0% |
| Recurring financial charges | 65 | €5,388 | €1,725 | -€3,663 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | €5,013 | €11,424 | +€6,411 | +127.9% |
| Income taxes | 67/77 | €1,794 | €4,798 | +€3,005 | +167.5% |
| Profit (loss) for the period | 9904 | €3,220 | €6,626 | +€3,406 | +105.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,220 | €6,626 | +€3,406 | +105.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.