FLEURS GILLES: 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 GILLES
Largest movements
- Receivables within one year -€16,271
down €16,271 (-45.2%), from €36,031 to €19,760
of which Other amounts receivable: -€9,582
- Cash +€7,263
up €7,263 (+15.8%), from €45,824 to €53,087
mainly Receivables within one year (+€16,271) and Net result for the year (+€10,215)
- Stocks and contracts +€3,230
up €3,230 (+1.4%), from €228,202 to €231,432
- Trade debts -€10,619
down €10,619 (-16.0%), from €66,336 to €55,717
- Profit (loss) carried forward +€10,215
up €10,215 (+10.8%), from €94,297 to €104,512
- Short-term financial debts -€5,253
down €5,253 (-10.9%), from €48,042 to €42,789
- Tax, wage and social debts +€3,650
up €3,650 (+21.9%), from €16,640 to €20,290
of which Remuneration and social security: +€2,794
- Staff costs -€17,258
down €17,258 (-20.2%), from €85,468 to €68,210
- Gross operating margin -€2,406
down €2,406 (-2.5%), from €95,838 to €93,432
- Financial charges -€1,842
down €1,842 (-20.4%), from €9,008 to €7,166
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 | €317,769 | €312,598 | -€5,171 | -1.6% |
| Fixed assets | 21/28 | €7,712 | €8,319 | +€607 | +7.9% |
| Tangible fixed assets | 22/27 | €7,675 | €8,282 | +€607 | +7.9% |
| Plant, machinery and equipment | 23 | €1,117 | €838 | -€279 | -25.0% |
| Furniture and vehicles | 24 | €5,529 | €6,791 | +€1,262 | +22.8% |
| Other tangible fixed assets | 26 | €1,029 | €653 | -€376 | -36.5% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €310,057 | €304,279 | -€5,778 | -1.9% |
| Stocks and contracts in progress | 3 | €228,202 | €231,432 | +€3,230 | +1.4% |
| Stocks | 30/36 | €228,202 | €231,432 | +€3,230 | +1.4% |
| Amounts receivable within one year | 40/41 | €36,031 | €19,760 | -€16,271 | -45.2% |
| Trade receivables | 40 | €25,824 | €19,135 | -€6,689 | -25.9% |
| Other amounts receivable | 41 | €10,207 | €625 | -€9,582 | -93.9% |
| Cash at bank and in hand | 54/58 | €45,824 | €53,087 | +€7,263 | +15.8% |
| Total equity and liabilities | 10/49 | €317,769 | €312,598 | -€5,171 | -1.6% |
| Equity | 10/15 | €167,454 | €177,670 | +€10,216 | +6.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,157 | €11,158 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €6,199 | €6,200 | +€1 | 0.0% |
| Legal reserve | 130 | €6,199 | €6,200 | +€1 | 0.0% |
| Distributable reserves | 133 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,297 | €104,512 | +€10,215 | +10.8% |
| Amounts payable | 17/49 | €150,315 | €134,928 | -€15,387 | -10.2% |
| Amounts payable within one year | 42/48 | €150,315 | €134,928 | -€15,387 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | - | -€3,000 | |
| Financial debts | 43 | €48,042 | €42,789 | -€5,253 | -10.9% |
| Credit institutions | 430/8 | €48,042 | €42,789 | -€5,253 | -10.9% |
| Trade debts | 44 | €66,336 | €55,717 | -€10,619 | -16.0% |
| Suppliers | 440/4 | €66,336 | €55,717 | -€10,619 | -16.0% |
| Taxes, remuneration and social security | 45 | €16,640 | €20,290 | +€3,650 | +21.9% |
| Taxes | 450/3 | €443 | €1,299 | +€856 | +193% |
| Remuneration and social security | 454/9 | €16,197 | €18,991 | +€2,794 | +17.3% |
| Other amounts payable | 47/48 | €16,297 | €16,132 | -€165 | -1.0% |
| Non-recurring operating income | 76A | €3,950 | €1,570 | -€2,380 | -60.3% |
| Remuneration, social security and pensions | 62 | €85,468 | €68,210 | -€17,258 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,187 | €2,265 | +€78 | +3.6% |
| Other operating charges | 640/8 | €5,716 | €5,450 | -€266 | -4.7% |
| Gross operating margin | 9900 | €95,838 | €93,432 | -€2,406 | -2.5% |
| Operating profit (loss) | 9901 | €2,467 | €17,507 | +€15,040 | +610% |
| Financial income | 75/76B | €94 | €79 | -€15 | -16.0% |
| Recurring financial income | 75 | €94 | €79 | -€15 | -16.0% |
| Financial charges | 65/66B | €9,008 | €7,166 | -€1,842 | -20.4% |
| Recurring financial charges | 65 | €9,008 | €7,166 | -€1,842 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,447 | €10,420 | +€16,867 | |
| Income taxes | 67/77 | €183 | €205 | +€22 | +12.0% |
| Profit (loss) for the period | 9904 | -€6,630 | €10,215 | +€16,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,630 | €10,215 | +€16,845 |
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 17 October 2026 via checked.be.