FLEURUS CONSULT: 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.
FLEURUS CONSULT
Largest movements
- Cash +€26,721
up €26,721 (+11.1%), from €241,614 to €268,335
mainly Net result for the year (+€176,274) and Other debts (+€43,000)
- Receivables within one year +€22,951
up €22,951 (+15.8%), from €145,447 to €168,398
of which Trade receivables: +€23,694
- Other debts +€43,000
up €43,000 (+34.4%), from €125,000 to €168,000
- Profit (loss) carried forward +€8,274
up €8,274 (+12.0%), from €68,774 to €77,048
- Gross operating margin +€32,699
up €32,699 (+21.3%), from €153,604 to €186,303
- Taxes -€2,453
down €2,453 (-49.7%), from €4,940 to €2,487
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 | €406,193 | €459,538 | +€53,345 | +13.1% |
| Fixed assets | 21/28 | €15,980 | €19,104 | +€3,124 | +19.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €15,881 | €19,005 | +€3,124 | +19.7% |
| Land and buildings | 22 | €6,197 | €6,197 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,735 | €6,613 | -€1,122 | -14.5% |
| Furniture and vehicles | 24 | €1,948 | €6,194 | +€4,246 | +218% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €390,213 | €440,434 | +€50,221 | +12.9% |
| Amounts receivable within one year | 40/41 | €145,447 | €168,398 | +€22,951 | +15.8% |
| Trade receivables | 40 | €44,578 | €68,272 | +€23,694 | +53.2% |
| Other amounts receivable | 41 | €100,869 | €100,126 | -€743 | -0.7% |
| Cash at bank and in hand | 54/58 | €241,614 | €268,335 | +€26,721 | +11.1% |
| Deferred charges and accrued income | 490/1 | €3,152 | €3,701 | +€549 | +17.4% |
| Total equity and liabilities | 10/49 | €406,193 | €459,538 | +€53,345 | +13.1% |
| Equity | 10/15 | €280,734 | €289,008 | +€8,274 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,360 | €193,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,500 | €21,500 | = | 0.0% |
| Distributable reserves | 133 | €171,860 | €171,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,774 | €77,048 | +€8,274 | +12.0% |
| Amounts payable | 17/49 | €125,459 | €170,530 | +€45,071 | +35.9% |
| Amounts payable within one year | 42/48 | €125,459 | €170,530 | +€45,071 | +35.9% |
| Trade debts | 44 | €459 | €637 | +€178 | +38.8% |
| Suppliers | 440/4 | €459 | €637 | +€178 | +38.8% |
| Taxes, remuneration and social security | 45 | €0 | €1,893 | +€1,893 | |
| Taxes | 450/3 | €0 | €1,893 | +€1,893 | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €125,000 | €168,000 | +€43,000 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,117 | €2,996 | +€879 | +41.5% |
| Other operating charges | 640/8 | €7,569 | €6,406 | -€1,163 | -15.4% |
| Gross operating margin | 9900 | €153,604 | €186,303 | +€32,699 | +21.3% |
| Operating profit (loss) | 9901 | €143,918 | €176,901 | +€32,983 | +22.9% |
| Financial income | 75/76B | €563 | €1,980 | +€1,417 | +252% |
| Recurring financial income | 75 | €563 | €1,980 | +€1,417 | +252% |
| Financial charges | 65/66B | €120 | €120 | = | 0.0% |
| Recurring financial charges | 65 | €120 | €120 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €144,360 | €178,761 | +€34,401 | +23.8% |
| Income taxes | 67/77 | €4,940 | €2,487 | -€2,453 | -49.7% |
| Profit (loss) for the period | 9904 | €139,420 | €176,274 | +€36,854 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €139,420 | €176,274 | +€36,854 | +26.4% |
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 14 October 2026 via checked.be.