LE FLORE: 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 FLORE
Largest movements
- Receivables within one year +€74,282
up €74,282 (+57.2%), from €129,893 to €204,175
of which Other amounts receivable: +€62,071
- Tangible fixed assets -€27,442
down €27,442 (-27.3%), from €100,391 to €72,948
of which Furniture and vehicles: -€23,359
- Cash +€3,279
up €3,279 (+396%), from €827 to €4,106
mainly Other debts (+€111,329) and Trade debts (+€33,332)
- Stocks and contracts +€3,118
up €3,118 (+23.8%), from €13,121 to €16,239
- Other debts +€111,329
up €111,329, from €0 to €111,329
- Profit (loss) carried forward -€43,678
down €43,678 (-335%), from -€13,032 to -€56,709
- Trade debts +€33,332
up €33,332 (+655%), from €5,092 to €38,424
- Debts after one year -€21,693
down €21,693 (-43.2%), from €50,219 to €28,526
- Reserves -€13,660
down €13,660 (-15.3%), from €89,115 to €75,455
of which Distributable reserves: -€11,801
- Staff costs +€46,973
up €46,973 (+33.3%), from €141,215 to €188,188
- Financial charges -€6,847
down €6,847 (-48.4%), from €14,136 to €7,289
- Gross operating margin -€4,332
down €4,332 (-2.4%), from €177,216 to €172,884
- Taxes +€4,072
up €4,072 (+985%), from €413 to €4,485
- Depreciation -€3,253
down €3,253 (-9.6%), from €33,894 to €30,641
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 | €246,299 | €299,830 | +€53,531 | +21.7% |
| Fixed assets | 21/28 | €100,391 | €72,948 | -€27,442 | -27.3% |
| Tangible fixed assets | 22/27 | €100,391 | €72,948 | -€27,442 | -27.3% |
| Plant, machinery and equipment | 23 | €15,397 | €12,505 | -€2,892 | -18.8% |
| Furniture and vehicles | 24 | €75,733 | €52,374 | -€23,359 | -30.8% |
| Other tangible fixed assets | 26 | €9,261 | €8,069 | -€1,192 | -12.9% |
| Current assets | 29/58 | €145,909 | €226,882 | +€80,973 | +55.5% |
| Stocks and contracts in progress | 3 | €13,121 | €16,239 | +€3,118 | +23.8% |
| Stocks | 30/36 | €13,121 | €16,239 | +€3,118 | +23.8% |
| Amounts receivable within one year | 40/41 | €129,893 | €204,175 | +€74,282 | +57.2% |
| Trade receivables | 40 | - | €12,211 | +€12,211 | |
| Other amounts receivable | 41 | €129,893 | €191,963 | +€62,071 | +47.8% |
| Cash at bank and in hand | 54/58 | €827 | €4,106 | +€3,279 | +396% |
| Deferred charges and accrued income | 490/1 | €2,068 | €2,363 | +€295 | +14.3% |
| Total equity and liabilities | 10/49 | €246,299 | €299,830 | +€53,531 | +21.7% |
| Equity | 10/15 | €94,676 | €37,337 | -€57,338 | -60.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €89,115 | €75,455 | -€13,660 | -15.3% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €87,256 | €75,455 | -€11,801 | -13.5% |
| Profit (loss) carried forward | 14 | -€13,032 | -€56,709 | -€43,678 | -335% |
| Amounts payable | 17/49 | €151,624 | €262,493 | +€110,869 | +73.1% |
| Amounts payable after more than one year | 17 | €50,219 | €28,526 | -€21,693 | -43.2% |
| Financial debts | 170/4 | €50,219 | €28,526 | -€21,693 | -43.2% |
| Amounts payable within one year | 42/48 | €101,404 | €233,967 | +€132,562 | +131% |
| Current portion of amounts payable after more than one year | 42 | €21,133 | €21,693 | +€560 | +2.7% |
| Financial debts | 43 | €22,424 | €17,954 | -€4,470 | -19.9% |
| Credit institutions | 430/8 | €22,424 | €17,954 | -€4,470 | -19.9% |
| Trade debts | 44 | €5,092 | €38,424 | +€33,332 | +655% |
| Suppliers | 440/4 | €5,092 | €38,424 | +€33,332 | +655% |
| Advances received on contracts in progress | 46 | €3,916 | €0 | -€3,916 | -100% |
| Taxes, remuneration and social security | 45 | €48,840 | €44,566 | -€4,274 | -8.8% |
| Taxes | 450/3 | €14,214 | €13,525 | -€689 | -4.8% |
| Remuneration and social security | 454/9 | €34,626 | €31,041 | -€3,584 | -10.4% |
| Other amounts payable | 47/48 | €0 | €111,329 | +€111,329 | |
| Remuneration, social security and pensions | 62 | €141,215 | €188,188 | +€46,973 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,894 | €30,641 | -€3,253 | -9.6% |
| Other operating charges | 640/8 | €1,890 | €1,991 | +€101 | +5.3% |
| Gross operating margin | 9900 | €177,216 | €172,884 | -€4,332 | -2.4% |
| Operating profit (loss) | 9901 | €217 | -€47,935 | -€48,152 | |
| Financial income | 75/76B | €1,301 | €2,371 | +€1,070 | +82.3% |
| Recurring financial income | 75 | €1,301 | €2,371 | +€1,070 | +82.3% |
| Financial charges | 65/66B | €14,136 | €7,289 | -€6,847 | -48.4% |
| Recurring financial charges | 65 | €14,136 | €7,289 | -€6,847 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,618 | -€52,853 | -€40,235 | -319% |
| Income taxes | 67/77 | €413 | €4,485 | +€4,072 | +985% |
| Profit (loss) for the period | 9904 | -€13,032 | -€57,338 | -€44,307 | -340% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,032 | -€57,338 | -€44,307 | -340% |
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 23 October 2026 via checked.be.