FLEURS TENTATION: 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 TENTATION
Largest movements
- Tangible fixed assets -€18,662
down €18,662 (-49.3%), from €37,860 to €19,198
of which Land and buildings: -€17,532
- Cash -€2,562
down €2,562 (-39.8%), from €6,443 to €3,881
mainly Tax, wage and social debts (-€15,858) and Other debts (-€7,112)
- Receivables within one year +€1,184
up €1,184 (+11.3%), from €10,453 to €11,637
of which Trade receivables: +€1,217
- Tax, wage and social debts -€15,858
down €15,858 (-50.1%), from €31,683 to €15,825
of which Remuneration and social security: -€16,000
- Other debts -€7,112
down €7,112 (-63.7%), from €11,172 to €4,060
- Trade debts +€6,160
up €6,160 (+71.8%), from €8,583 to €14,743
- Profit (loss) carried forward -€3,428
down €3,428 (-66.6%), from -€5,147 to -€8,575
- Gross operating margin -€3,552
down €3,552 (-16.5%), from €21,580 to €18,027
- Depreciation +€379
up €379 (+2.1%), from €18,283 to €18,662
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 | €64,403 | €44,165 | -€20,238 | -31.4% |
| Fixed assets | 21/28 | €38,456 | €19,814 | -€18,641 | -48.5% |
| Tangible fixed assets | 22/27 | €37,860 | €19,198 | -€18,662 | -49.3% |
| Land and buildings | 22 | €32,643 | €15,112 | -€17,532 | -53.7% |
| Plant, machinery and equipment | 23 | €5,217 | €4,087 | -€1,130 | -21.7% |
| Financial fixed assets | 28 | €596 | €616 | +€20 | +3.4% |
| Current assets | 29/58 | €25,947 | €24,350 | -€1,597 | -6.2% |
| Stocks and contracts in progress | 3 | €1,675 | €1,875 | +€200 | +12.0% |
| Stocks | 30/36 | €1,675 | €1,875 | +€200 | +12.0% |
| Amounts receivable within one year | 40/41 | €10,453 | €11,637 | +€1,184 | +11.3% |
| Trade receivables | 40 | €10,420 | €11,637 | +€1,217 | +11.7% |
| Other amounts receivable | 41 | €33 | - | -€33 | |
| Cash at bank and in hand | 54/58 | €6,443 | €3,881 | -€2,562 | -39.8% |
| Deferred charges and accrued income | 490/1 | €7,376 | €6,957 | -€420 | -5.7% |
| Total equity and liabilities | 10/49 | €64,403 | €44,165 | -€20,238 | -31.4% |
| Equity | 10/15 | €12,965 | €9,537 | -€3,428 | -26.4% |
| Contributions | 10/11 | €16,253 | €16,253 | = | 0.0% |
| Contributions outside capital | 11 | €16,253 | €16,253 | = | 0.0% |
| Other | 1109/19 | €16,253 | €16,253 | = | 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 | -€5,147 | -€8,575 | -€3,428 | -66.6% |
| Amounts payable | 17/49 | €51,438 | €34,627 | -€16,810 | -32.7% |
| Amounts payable within one year | 42/48 | €51,438 | €34,627 | -€16,810 | -32.7% |
| Trade debts | 44 | €8,583 | €14,743 | +€6,160 | +71.8% |
| Suppliers | 440/4 | €8,583 | €14,743 | +€6,160 | +71.8% |
| Taxes, remuneration and social security | 45 | €31,683 | €15,825 | -€15,858 | -50.1% |
| Taxes | 450/3 | €566 | €708 | +€142 | +25.1% |
| Remuneration and social security | 454/9 | €31,117 | €15,117 | -€16,000 | -51.4% |
| Other amounts payable | 47/48 | €11,172 | €4,060 | -€7,112 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,283 | €18,662 | +€379 | +2.1% |
| Other operating charges | 640/8 | €2,127 | €2,304 | +€176 | +8.3% |
| Gross operating margin | 9900 | €21,580 | €18,027 | -€3,552 | -16.5% |
| Operating profit (loss) | 9901 | €1,170 | -€2,938 | -€4,108 | |
| Financial charges | 65/66B | €355 | €490 | +€135 | +37.8% |
| Recurring financial charges | 65 | €355 | €490 | +€135 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €814 | -€3,428 | -€4,242 | |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | €814 | -€3,428 | -€4,242 | |
| Profit (loss) for the period to be appropriated | 9905 | €814 | -€3,428 | -€4,242 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.