LE FLEURUSIEN: 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 FLEURUSIEN
Largest movements
- Receivables within one year +€36,671
up €36,671 (+185%), from €19,841 to €56,511
of which Trade receivables: +€34,160
- Tangible fixed assets +€31,417
up €31,417 (+31.6%), from €99,473 to €130,890
of which Furniture and vehicles: +€32,107
- Cash -€16,680
down €16,680 (-35.7%), from €46,688 to €30,007
mainly Investment in fixed assets (net) (-€67,565) and Receivables within one year (-€36,671)
- Deferred charges and accrued income +€12,000
up €12,000 (+115%), from €10,419 to €22,419
- Current portion of long-term debt +€34,929
new in 2025: €34,929
- Profit (loss) carried forward +€26,124
up €26,124 (+188%), from €13,901 to €40,024
- Trade debts +€20,024
up €20,024 (+72.1%), from €27,783 to €47,807
- Short-term financial debts -€9,441
down €9,441 (-53.8%), from €17,534 to €8,093
- Debts after one year -€7,896
down €7,896 (-25.2%), from €31,386 to €23,490
- Gross operating margin +€74,629
up €74,629 (+23.5%), from €318,047 to €392,676
- Turnover +€38,183
up €38,183 (+7.1%), from €534,558 to €572,742
- Purchases and services -€36,174
down €36,174 (-16.4%), from €220,357 to €184,183
- Depreciation +€30,059
up €30,059 (+494%), from €6,088 to €36,147
- Staff costs +€12,202
up €12,202 (+4.0%), from €307,698 to €319,900
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 | €176,421 | €239,828 | +€63,407 | +35.9% |
| Fixed assets | 21/28 | €99,473 | €130,890 | +€31,417 | +31.6% |
| Tangible fixed assets | 22/27 | €99,473 | €130,890 | +€31,417 | +31.6% |
| Plant, machinery and equipment | 23 | €3,450 | €2,760 | -€690 | -20.0% |
| Furniture and vehicles | 24 | €96,023 | €128,130 | +€32,107 | +33.4% |
| Current assets | 29/58 | €76,948 | €108,938 | +€31,990 | +41.6% |
| Amounts receivable within one year | 40/41 | €19,841 | €56,511 | +€36,671 | +185% |
| Trade receivables | 40 | €18,419 | €52,579 | +€34,160 | +185% |
| Other amounts receivable | 41 | €1,421 | €3,932 | +€2,511 | +177% |
| Cash at bank and in hand | 54/58 | €46,688 | €30,007 | -€16,680 | -35.7% |
| Deferred charges and accrued income | 490/1 | €10,419 | €22,419 | +€12,000 | +115% |
| Total equity and liabilities | 10/49 | €176,421 | €239,828 | +€63,407 | +35.9% |
| Equity | 10/15 | €38,245 | €64,368 | +€26,124 | +68.3% |
| Contributions | 10/11 | €22,469 | €22,469 | = | 0.0% |
| Capital | 10 | €22,469 | €22,469 | = | 0.0% |
| Issued capital | 100 | €22,469 | €22,469 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Legal reserve | 130 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,901 | €40,024 | +€26,124 | +188% |
| Amounts payable | 17/49 | €138,176 | €175,460 | +€37,284 | +27.0% |
| Amounts payable after more than one year | 17 | €31,386 | €23,490 | -€7,896 | -25.2% |
| Financial debts | 170/4 | €31,386 | €23,490 | -€7,896 | -25.2% |
| Amounts payable within one year | 42/48 | €106,790 | €151,969 | +€45,179 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | - | €34,929 | +€34,929 | |
| Financial debts | 43 | €17,534 | €8,093 | -€9,441 | -53.8% |
| Other loans | 439 | €17,534 | €8,093 | -€9,441 | -53.8% |
| Trade debts | 44 | €27,783 | €47,807 | +€20,024 | +72.1% |
| Suppliers | 440/4 | €27,783 | €47,807 | +€20,024 | +72.1% |
| Taxes, remuneration and social security | 45 | €46,970 | €46,638 | -€332 | -0.7% |
| Taxes | 450/3 | €3,775 | €958 | -€2,817 | -74.6% |
| Remuneration and social security | 454/9 | €43,195 | €45,680 | +€2,485 | +5.8% |
| Other amounts payable | 47/48 | €14,503 | €14,503 | = | 0.0% |
| Turnover | 70 | €534,558 | €572,742 | +€38,183 | +7.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €220,357 | €184,183 | -€36,174 | -16.4% |
| Remuneration, social security and pensions | 62 | €307,698 | €319,900 | +€12,202 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,088 | €36,147 | +€30,059 | +494% |
| Other operating charges | 640/8 | €3,053 | €6,486 | +€3,434 | +112% |
| Gross operating margin | 9900 | €318,047 | €392,676 | +€74,629 | +23.5% |
| Operating profit (loss) | 9901 | €1,209 | €30,143 | +€28,934 | +2,394% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €2,042 | €4,019 | +€1,977 | +96.8% |
| Recurring financial charges | 65 | €2,042 | €4,019 | +€1,977 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | -€786 | €26,124 | +€26,910 | |
| Income taxes | 67/77 | €14 | - | -€14 | |
| Profit (loss) for the period | 9904 | -€800 | €26,124 | +€26,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€800 | €26,124 | +€26,924 |
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 15 October 2026 via checked.be.