L.A. FIORE CONCEPT: 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.
L.A. FIORE CONCEPT
Largest movements
- Receivables within one year -€24,834
down €24,834 (-31.2%), from €79,565 to €54,731
of which Trade receivables: -€18,305
- Cash +€2,804
new in 2025: €2,804
mainly Receivables within one year (+€24,834) and Net result for the year (+€22,609)
- Stocks and contracts +€1,730
up €1,730 (+9.7%), from €17,925 to €19,655
- Tax, wage and social debts -€35,591
down €35,591 (-67.5%), from €52,707 to €17,115
of which Taxes: -€24,498
- Profit (loss) carried forward +€22,609
up €22,609 (+31.1%), from -€72,805 to -€50,196
- Advances received +€18,895
up €18,895 (+524%), from €3,605 to €22,500
- Current portion of long-term debt -€8,853
down €8,853 (-91.3%), from €9,693 to €841
- Trade debts -€7,660
down €7,660 (-22.0%), from €34,817 to €27,157
- Staff costs -€71,316
down €71,316 (-94.1%), from €75,784 to €4,468
- Gross operating margin -€50,347
down €50,347 (-52.6%), from €95,781 to €45,434
- Financial charges -€38,308
down €38,308 (-72.5%), from €52,859 to €14,551
of which Non-recurring financial charges: -€27,229
- Write-downs -€30,000
no longer reported in 2025 (was €30,000)
- Taxes -€16,948
down €16,948, from €15,448 to -€1,500
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 | €97,854 | €77,880 | -€19,974 | -20.4% |
| Fixed assets | 21/28 | €313 | €28 | -€285 | -91.1% |
| Tangible fixed assets | 22/27 | €212 | €28 | -€184 | -86.9% |
| Furniture and vehicles | 24 | €212 | €28 | -€184 | -86.9% |
| Financial fixed assets | 28 | €101 | - | -€101 | |
| Current assets | 29/58 | €97,541 | €77,852 | -€19,689 | -20.2% |
| Stocks and contracts in progress | 3 | €17,925 | €19,655 | +€1,730 | +9.7% |
| Stocks | 30/36 | €17,925 | €19,655 | +€1,730 | +9.7% |
| Amounts receivable within one year | 40/41 | €79,565 | €54,731 | -€24,834 | -31.2% |
| Trade receivables | 40 | €58,909 | €40,604 | -€18,305 | -31.1% |
| Other amounts receivable | 41 | €20,656 | €14,127 | -€6,529 | -31.6% |
| Cash at bank and in hand | 54/58 | - | €2,804 | +€2,804 | |
| Deferred charges and accrued income | 490/1 | €51 | €662 | +€610 | +1,186% |
| Total equity and liabilities | 10/49 | €97,854 | €77,880 | -€19,974 | -20.4% |
| Equity | 10/15 | -€64,550 | -€41,941 | +€22,609 | +35.0% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,805 | -€50,196 | +€22,609 | +31.1% |
| Amounts payable | 17/49 | €162,404 | €119,821 | -€42,583 | -26.2% |
| Amounts payable after more than one year | 17 | €841 | - | -€841 | |
| Financial debts | 170/4 | €841 | - | -€841 | |
| Amounts payable within one year | 42/48 | €161,563 | €119,821 | -€41,743 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €9,693 | €841 | -€8,853 | -91.3% |
| Financial debts | 43 | €6,033 | - | -€6,033 | |
| Credit institutions | 430/8 | €6,033 | - | -€6,033 | |
| Trade debts | 44 | €34,817 | €27,157 | -€7,660 | -22.0% |
| Suppliers | 440/4 | €34,817 | €27,157 | -€7,660 | -22.0% |
| Advances received on contracts in progress | 46 | €3,605 | €22,500 | +€18,895 | +524% |
| Taxes, remuneration and social security | 45 | €52,707 | €17,115 | -€35,591 | -67.5% |
| Taxes | 450/3 | €41,613 | €17,115 | -€24,498 | -58.9% |
| Remuneration and social security | 454/9 | €11,093 | - | -€11,093 | |
| Other amounts payable | 47/48 | €54,709 | €52,207 | -€2,502 | -4.6% |
| Remuneration, social security and pensions | 62 | €75,784 | €4,468 | -€71,316 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €671 | €184 | -€487 | -72.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,000 | - | -€30,000 | |
| Other operating charges | 640/8 | €3,051 | €3,144 | +€93 | +3.1% |
| Non-recurring operating charges | 66A | €3,730 | €1,992 | -€1,738 | -46.6% |
| Gross operating margin | 9900 | €95,781 | €45,434 | -€50,347 | -52.6% |
| Operating profit (loss) | 9901 | -€17,455 | €35,646 | +€53,100 | |
| Financial income | 75/76B | €1 | €14 | +€13 | +2,427% |
| Recurring financial income | 75 | €1 | €14 | +€13 | +2,427% |
| Financial charges | 65/66B | €52,859 | €14,551 | -€38,308 | -72.5% |
| Recurring financial charges | 65 | €12,585 | €1,506 | -€11,080 | -88.0% |
| Non-recurring financial charges | 66B | €40,274 | €13,045 | -€27,229 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | -€70,313 | €21,109 | +€91,422 | |
| Income taxes | 67/77 | €15,448 | -€1,500 | -€16,948 | |
| Profit (loss) for the period | 9904 | -€85,761 | €22,609 | +€108,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,761 | €22,609 | +€108,370 |
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 24 October 2026 via checked.be.