l'atelier Fleuri: 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'atelier Fleuri
Largest movements
- Cash +€155,896
up €155,896 (+31.3%), from €497,462 to €653,359
mainly Net result for the year (+€152,797) and Receivables after one year (+€51,168)
- Receivables after one year -€51,168
down €51,168 (-47.4%), from €108,003 to €56,835
- Tangible fixed assets -€14,687
down €14,687 (-10.7%), from €137,357 to €122,670
of which Plant, machinery and equipment: -€7,777
- Stocks and contracts +€10,575
up €10,575 (+8.5%), from €124,704 to €135,279
- Reserves +€80,797
up €80,797 (+11.2%), from €719,070 to €799,867
- Tax, wage and social debts +€32,812
up €32,812 (+63.7%), from €51,542 to €84,354
of which Taxes: +€24,886
- Short-term financial debts -€15,103
no longer reported in 2025 (was €15,103)
- Other debts +€10,000
up €10,000 (+16.1%), from €62,000 to €72,000
- Gross operating margin -€23,664
down €23,664 (-5.9%), from €403,780 to €380,116
- Staff costs +€18,287
up €18,287 (+16.7%), from €109,748 to €128,035
- Financial income +€12,466
up €12,466 (+213%), from €5,855 to €18,320
- Taxes -€10,468
down €10,468 (-13.5%), from €77,311 to €66,843
- Write-downs +€5,328
up €5,328 (+50.4%), from €10,575 to €15,903
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 | €892,501 | €995,142 | +€102,641 | +11.5% |
| Fixed assets | 21/28 | €148,610 | €139,979 | -€8,631 | -5.8% |
| Tangible fixed assets | 22/27 | €137,357 | €122,670 | -€14,687 | -10.7% |
| Plant, machinery and equipment | 23 | €55,957 | €48,181 | -€7,777 | -13.9% |
| Furniture and vehicles | 24 | €81,400 | €74,489 | -€6,910 | -8.5% |
| Financial fixed assets | 28 | €11,253 | €17,309 | +€6,056 | +53.8% |
| Current assets | 29/58 | €743,891 | €855,163 | +€111,272 | +15.0% |
| Amounts receivable after more than one year | 29 | €108,003 | €56,835 | -€51,168 | -47.4% |
| Other amounts receivable | 291 | €108,003 | €56,835 | -€51,168 | -47.4% |
| Stocks and contracts in progress | 3 | €124,704 | €135,279 | +€10,575 | +8.5% |
| Stocks | 30/36 | €124,704 | €135,279 | +€10,575 | +8.5% |
| Amounts receivable within one year | 40/41 | €7,983 | €4,386 | -€3,597 | -45.1% |
| Trade receivables | 40 | €6,726 | €2,766 | -€3,960 | -58.9% |
| Other amounts receivable | 41 | €1,257 | €1,621 | +€363 | +28.9% |
| Cash at bank and in hand | 54/58 | €497,462 | €653,359 | +€155,896 | +31.3% |
| Deferred charges and accrued income | 490/1 | €5,739 | €5,305 | -€434 | -7.6% |
| Total equity and liabilities | 10/49 | €892,501 | €995,142 | +€102,641 | +11.5% |
| Equity | 10/15 | €732,201 | €812,998 | +€80,797 | +11.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €719,070 | €799,867 | +€80,797 | +11.2% |
| Distributable reserves | 133 | €719,070 | €799,867 | +€80,797 | +11.2% |
| Profit (loss) carried forward | 14 | €731 | €731 | = | 0.0% |
| Amounts payable | 17/49 | €160,300 | €182,144 | +€21,844 | +13.6% |
| Amounts payable within one year | 42/48 | €154,977 | €180,790 | +€25,812 | +16.7% |
| Financial debts | 43 | €15,103 | - | -€15,103 | |
| Credit institutions | 430/8 | €15,103 | - | -€15,103 | |
| Trade debts | 44 | €26,332 | €24,435 | -€1,897 | -7.2% |
| Suppliers | 440/4 | €26,332 | €24,435 | -€1,897 | -7.2% |
| Taxes, remuneration and social security | 45 | €51,542 | €84,354 | +€32,812 | +63.7% |
| Taxes | 450/3 | €33,430 | €58,316 | +€24,886 | +74.4% |
| Remuneration and social security | 454/9 | €18,112 | €26,038 | +€7,926 | +43.8% |
| Other amounts payable | 47/48 | €62,000 | €72,000 | +€10,000 | +16.1% |
| Accrued charges and deferred income | 492/3 | €5,323 | €1,354 | -€3,969 | -74.6% |
| Non-recurring operating income | 76A | - | €21 | +€21 | |
| Remuneration, social security and pensions | 62 | €109,748 | €128,035 | +€18,287 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,665 | €26,755 | -€3,910 | -12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,575 | €15,903 | +€5,328 | +50.4% |
| Other operating charges | 640/8 | €1,354 | €3,730 | +€2,375 | +175% |
| Gross operating margin | 9900 | €403,780 | €380,116 | -€23,664 | -5.9% |
| Operating profit (loss) | 9901 | €251,438 | €205,693 | -€45,745 | -18.2% |
| Financial income | 75/76B | €5,855 | €18,320 | +€12,466 | +213% |
| Recurring financial income | 75 | €5,855 | €18,320 | +€12,466 | +213% |
| Financial charges | 65/66B | €3,903 | €4,373 | +€470 | +12.0% |
| Recurring financial charges | 65 | €3,903 | €4,373 | +€470 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €253,389 | €219,640 | -€33,749 | -13.3% |
| Income taxes | 67/77 | €77,311 | €66,843 | -€10,468 | -13.5% |
| Profit (loss) for the period | 9904 | €176,079 | €152,797 | -€23,281 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €176,079 | €152,797 | -€23,281 | -13.2% |
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 26 October 2026 via checked.be.