Le Clos 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.
Le Clos Fleuri
Largest movements
- Deferred charges and accrued income -€289,716
down €289,716 (-54.8%), from €528,322 to €238,606
- Receivables within one year -€125,452
down €125,452 (-80.1%), from €156,581 to €31,129
of which Other amounts receivable: -€109,057
- Tangible fixed assets -€92,953
down €92,953 (-10.4%), from €891,344 to €798,392
of which Land and buildings: -€61,040
- Cash -€32,855
down €32,855 (-36.0%), from €91,344 to €58,489
mainly Net result for the year (-€361,137) and Debts after one year (-€114,269)
- Profit (loss) carried forward -€361,137
down €361,137 (-75.0%), from -€481,616 to -€842,753
- Debts after one year -€114,269
down €114,269 (-14.7%), from €776,299 to €662,030
- Tax, wage and social debts -€72,720
down €72,720 (-8.8%), from €823,390 to €750,670
of which Taxes: -€45,920
- Trade debts +€29,838
up €29,838 (+50.8%), from €58,682 to €88,520
- Current portion of long-term debt -€19,330
down €19,330 (-6.7%), from €287,334 to €268,004
- Purchases and services -€876,100
no longer reported in 2025 (was €876,100)
- Gross operating margin -€141,531
down €141,531 (-5.6%), from €2.5m to €2.4m
- Staff costs +€91,439
up €91,439 (+3.8%), from €2.4m to €2.5m
- Other operating charges +€73,420
up €73,420 (+188%), from €38,978 to €112,398
- Depreciation -€40,142
down €40,142 (-30.2%), from €133,095 to €92,953
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 | €1,693,012 | €1,154,067 | -€538,945 | -31.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €898,824 | €805,872 | -€92,953 | -10.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €891,344 | €798,392 | -€92,953 | -10.4% |
| Land and buildings | 22 | €742,249 | €681,209 | -€61,040 | -8.2% |
| Plant, machinery and equipment | 23 | €142,180 | €110,545 | -€31,635 | -22.2% |
| Furniture and vehicles | 24 | €6,916 | €6,638 | -€278 | -4.0% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €7,480 | €7,480 | = | 0.0% |
| Current assets | 29/58 | €794,187 | €348,195 | -€445,992 | -56.2% |
| Stocks and contracts in progress | 3 | €17,940 | €19,971 | +€2,032 | +11.3% |
| Stocks | 30/36 | €17,940 | €19,971 | +€2,032 | +11.3% |
| Amounts receivable within one year | 40/41 | €156,581 | €31,129 | -€125,452 | -80.1% |
| Trade receivables | 40 | €47,524 | €31,129 | -€16,395 | -34.5% |
| Other amounts receivable | 41 | €109,057 | €0 | -€109,057 | -100% |
| Cash at bank and in hand | 54/58 | €91,344 | €58,489 | -€32,855 | -36.0% |
| Deferred charges and accrued income | 490/1 | €528,322 | €238,606 | -€289,716 | -54.8% |
| Total equity and liabilities | 10/49 | €1,693,012 | €1,154,067 | -€538,945 | -31.8% |
| Equity | 10/15 | -€307,581 | -€668,718 | -€361,137 | -117% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €136,851 | €136,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,159 | €71,159 | = | 0.0% |
| Distributable reserves | 133 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€481,616 | -€842,753 | -€361,137 | -75.0% |
| Amounts payable | 17/49 | €2,000,592 | €1,822,785 | -€177,808 | -8.9% |
| Amounts payable after more than one year | 17 | €776,299 | €662,030 | -€114,269 | -14.7% |
| Financial debts | 170/4 | €776,299 | €662,030 | -€114,269 | -14.7% |
| Amounts payable within one year | 42/48 | €1,223,765 | €1,160,429 | -€63,336 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €287,334 | €268,004 | -€19,330 | -6.7% |
| Financial debts | 43 | €13,775 | €0 | -€13,775 | -100% |
| Credit institutions | 430/8 | €13,775 | €0 | -€13,775 | -100% |
| Trade debts | 44 | €58,682 | €88,520 | +€29,838 | +50.8% |
| Suppliers | 440/4 | €58,682 | €88,520 | +€29,838 | +50.8% |
| Advances received on contracts in progress | 46 | €40,583 | €53,235 | +€12,652 | +31.2% |
| Taxes, remuneration and social security | 45 | €823,390 | €750,670 | -€72,720 | -8.8% |
| Taxes | 450/3 | €93,316 | €47,396 | -€45,920 | -49.2% |
| Remuneration and social security | 454/9 | €730,075 | €703,274 | -€26,800 | -3.7% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €529 | €326 | -€203 | -38.4% |
| Non-recurring operating income | 76A | €315 | €2,210 | +€1,895 | +602% |
| Goods, raw materials, services and sundry goods | 60/61 | €876,100 | - | -€876,100 | |
| Remuneration, social security and pensions | 62 | €2,394,324 | €2,485,763 | +€91,439 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,095 | €92,953 | -€40,142 | -30.2% |
| Other operating charges | 640/8 | €38,978 | €112,398 | +€73,420 | +188% |
| Non-recurring operating charges | 66A | €166 | €32 | -€134 | -80.7% |
| Gross operating margin | 9900 | €2,518,952 | €2,377,422 | -€141,531 | -5.6% |
| Operating profit (loss) | 9901 | -€47,611 | -€313,724 | -€266,114 | -559% |
| Financial income | 75/76B | €6,297 | €2,882 | -€3,415 | -54.2% |
| Recurring financial income | 75 | €6,297 | €2,882 | -€3,415 | -54.2% |
| Financial charges | 65/66B | €24,574 | €50,289 | +€25,714 | +105% |
| Recurring financial charges | 65 | €24,574 | €50,289 | +€25,714 | +105% |
| Profit (loss) for the period before taxes | 9903 | -€65,887 | -€361,131 | -€295,243 | -448% |
| Income taxes | 67/77 | €0 | €6 | +€6 | +4,400% |
| Profit (loss) for the period | 9904 | -€65,888 | -€361,137 | -€295,249 | -448% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,888 | -€361,137 | -€295,249 | -448% |
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 31 October 2026 via checked.be.