FleuruSports: 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.
FleuruSports
Largest movements
- Current assets -€127,350
down €127,350 (-32.4%), from €393,380 to €266,030
of which Cash: -€196,979
- Tangible fixed assets +€51,800
up €51,800 (+522%), from €9,927 to €61,727
of which Plant, machinery and equipment: +€47,048
- Equity -€141,619
down €141,619 (-47.6%), from €297,532 to €155,913
of which Profit (loss) carried forward: -€141,619
- Debts +€66,069
up €66,069 (+118%), from €56,221 to €122,290
of which Debts within one year: +€65,494
- Staff costs +€614,216
new in 2021: €614,216
- Gross operating margin -€46,021
down €46,021 (-8.5%), from €544,082 to €498,061
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €403,753 | €328,203 | -€75,550 | -18.7% |
| Fixed assets | 21/28 | €10,373 | €62,173 | +€51,800 | +499% |
| Tangible fixed assets | 22/27 | €9,927 | €61,727 | +€51,800 | +522% |
| Plant, machinery and equipment | 23 | - | €47,048 | +€47,048 | |
| Furniture and vehicles | 24 | - | €14,679 | +€14,679 | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €446 | €446 | = | 0.0% |
| Current assets | 29/58 | €393,380 | €266,030 | -€127,350 | -32.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €156,674 | €227,483 | +€70,809 | +45.2% |
| Trade receivables | 40 | - | €7,811 | +€7,811 | |
| Other amounts receivable | 41 | - | €219,671 | +€219,671 | |
| Cash at bank and in hand | 54/58 | €225,297 | €28,319 | -€196,979 | -87.4% |
| Deferred charges and accrued income | 490/1 | - | €10,229 | +€10,229 | |
| Total equity and liabilities | 10/49 | €403,753 | €328,203 | -€75,550 | -18.7% |
| Equity | 10/15 | €297,532 | €155,913 | -€141,619 | -47.6% |
| Contributions | 10/11 | - | €165,417 | +€165,417 | |
| Capital | 10 | - | €165,417 | +€165,417 | |
| Profit (loss) carried forward | 14 | €132,116 | -€9,504 | -€141,619 | |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | - | €50,000 | +€50,000 | |
| Other liabilities and charges | 164/5 | - | €50,000 | +€50,000 | |
| Amounts payable | 17/49 | €56,221 | €122,290 | +€66,069 | +118% |
| Amounts payable within one year | 42/48 | €54,451 | €119,945 | +€65,494 | +120% |
| Trade debts | 44 | €10,350 | €31,367 | +€21,018 | +203% |
| Suppliers | 440/4 | - | €31,367 | +€31,367 | |
| Taxes, remuneration and social security | 45 | - | €81,197 | +€81,197 | |
| Taxes | 450/3 | - | €13,219 | +€13,219 | |
| Remuneration and social security | 454/9 | - | €67,978 | +€67,978 | |
| Accrued charges and deferred income | 492/3 | - | €2,345 | +€2,345 | |
| Turnover | 70 | - | €0 | = | |
| Membership fees, donations, legacies and grants | 73 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €2,495 | +€2,495 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €614,216 | +€614,216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,005 | €9,182 | +€5,177 | +129% |
| Other operating charges | 640/8 | - | €164 | +€164 | |
| Non-recurring operating charges | 66A | - | €16,105 | +€16,105 | |
| Gross operating margin | 9900 | €544,082 | €498,061 | -€46,021 | -8.5% |
| Operating profit (loss) | 9901 | €142,993 | -€141,606 | -€284,599 | |
| Financial income | 75/76B | - | €120 | +€120 | |
| Recurring financial income | 75 | €12 | €120 | +€108 | +877% |
| Financial charges | 65/66B | - | €134 | +€134 | |
| Recurring financial charges | 65 | €77 | €134 | +€57 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €147,706 | -€141,619 | -€289,326 | |
| Profit (loss) for the period | 9904 | €147,706 | -€141,619 | -€289,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €147,706 | -€141,619 | -€289,326 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.