MEGA FLEURS: what changed
Two fiscal 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.
MEGA FLEURS
Largest movements
- Cash -€199,236
down €199,236 (-83.1%), from €239,775 to €40,539
mainly Contributions, distributions and other (-€230,000) and Short-term financial debts (-€104,061)
- Tangible fixed assets -€110,388
down €110,388 (-8.5%), from €1.3m to €1.2m
of which Other tangible fixed assets: -€75,585
- Stocks and contracts -€38,442
down €38,442 (-9.3%), from €413,985 to €375,543
- Receivables within one year +€31,034
up €31,034 (+3.7%), from €850,040 to €881,074
of which Other amounts receivable: +€22,927
- Profit (loss) carried forward -€107,748
down €107,748 (-96.0%), from €112,213 to €4,465
- Short-term financial debts -€104,061
down €104,061 (-89.9%), from €115,727 to €11,667
- Trade debts -€65,417
down €65,417 (-22.5%), from €290,396 to €224,979
- Debts after one year -€52,148
down €52,148 (-6.9%), from €752,776 to €700,628
- Other debts +€30,000
up €30,000 (+14.8%), from €202,570 to €232,570
- Gross operating margin -€241,140
down €241,140 (-28.1%), from €859,672 to €618,532
- Staff costs -€172,766
down €172,766 (-34.9%), from €495,331 to €322,565
- Financial income +€51,628
up €51,628 (+737.2%), from €7,004 to €58,631
of which Non-recurring financial income: +€52,416
- Taxes -€21,103
down €21,103 (-39.0%), from €54,145 to €33,043
- Financial charges +€18,947
up €18,947 (+124.0%), from €15,285 to €34,232
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,811,937 | €2,491,711 | -€320,226 | -11.4% |
| Fixed assets | 21/28 | €1,304,943 | €1,194,555 | -€110,388 | -8.5% |
| Tangible fixed assets | 22/27 | €1,304,051 | €1,193,663 | -€110,388 | -8.5% |
| Plant, machinery and equipment | 23 | €160,358 | €143,795 | -€16,563 | -10.3% |
| Furniture and vehicles | 24 | €34,620 | €16,380 | -€18,240 | -52.7% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,109,073 | €1,033,487 | -€75,585 | -6.8% |
| Financial fixed assets | 28 | €892 | €892 | = | 0.0% |
| Current assets | 29/58 | €1,506,994 | €1,297,156 | -€209,838 | -13.9% |
| Stocks and contracts in progress | 3 | €413,985 | €375,543 | -€38,442 | -9.3% |
| Stocks | 30/36 | €413,985 | €375,543 | -€38,442 | -9.3% |
| Amounts receivable within one year | 40/41 | €850,040 | €881,074 | +€31,034 | +3.7% |
| Trade receivables | 40 | €2,829 | €10,936 | +€8,107 | +286.6% |
| Other amounts receivable | 41 | €847,211 | €870,138 | +€22,927 | +2.7% |
| Cash at bank and in hand | 54/58 | €239,775 | €40,539 | -€199,236 | -83.1% |
| Deferred charges and accrued income | 490/1 | €3,193 | - | -€3,193 | |
| Total equity and liabilities | 10/49 | €2,811,937 | €2,491,711 | -€320,226 | -11.4% |
| Equity | 10/15 | €1,296,752 | €1,189,005 | -€107,748 | -8.3% |
| Contributions | 10/11 | €345,063 | €345,063 | = | 0.0% |
| Capital | 10 | €345,063 | €345,063 | = | 0.0% |
| Issued capital | 100 | €345,063 | €345,063 | = | 0.0% |
| Reserves | 13 | €839,477 | €839,477 | = | 0.0% |
| Non-distributable reserves | 130/1 | €542,716 | €542,716 | = | 0.0% |
| Legal reserve | 130 | €42,716 | €42,716 | = | 0.0% |
| Financial assistance | 1313 | €500,000 | €500,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,910 | €14,910 | = | 0.0% |
| Distributable reserves | 133 | €281,850 | €281,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,213 | €4,465 | -€107,748 | -96.0% |
| Amounts payable | 17/49 | €1,515,185 | €1,302,707 | -€212,478 | -14.0% |
| Amounts payable after more than one year | 17 | €752,776 | €700,628 | -€52,148 | -6.9% |
| Financial debts | 170/4 | €752,776 | €700,628 | -€52,148 | -6.9% |
| Amounts payable within one year | 42/48 | €762,409 | €602,078 | -€160,331 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €88,357 | €91,221 | +€2,864 | +3.2% |
| Financial debts | 43 | €115,727 | €11,667 | -€104,061 | -89.9% |
| Credit institutions | 430/8 | €115,727 | €11,667 | -€104,061 | -89.9% |
| Trade debts | 44 | €290,396 | €224,979 | -€65,417 | -22.5% |
| Suppliers | 440/4 | €290,396 | €224,979 | -€65,417 | -22.5% |
| Taxes, remuneration and social security | 45 | €65,359 | €41,642 | -€23,716 | -36.3% |
| Taxes | 450/3 | €4,145 | €7,650 | +€3,505 | +84.5% |
| Remuneration and social security | 454/9 | €61,213 | €33,992 | -€27,221 | -44.5% |
| Other amounts payable | 47/48 | €202,570 | €232,570 | +€30,000 | +14.8% |
| Non-recurring operating income | 76A | €4,197 | €5,452 | +€1,256 | +29.9% |
| Remuneration, social security and pensions | 62 | €495,331 | €322,565 | -€172,766 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,774 | €143,239 | +€17,464 | +13.9% |
| Other operating charges | 640/8 | €26,124 | €21,832 | -€4,292 | -16.4% |
| Gross operating margin | 9900 | €859,672 | €618,532 | -€241,140 | -28.1% |
| Operating profit (loss) | 9901 | €212,443 | €130,896 | -€81,547 | -38.4% |
| Financial income | 75/76B | €7,004 | €58,631 | +€51,628 | +737.2% |
| Recurring financial income | 75 | €1,965 | €1,176 | -€789 | -40.1% |
| Non-recurring financial income | 76B | €5,039 | €57,455 | +€52,416 | +1040.3% |
| Financial charges | 65/66B | €15,285 | €34,232 | +€18,947 | +124.0% |
| Recurring financial charges | 65 | €15,285 | €34,232 | +€18,947 | +124.0% |
| Profit (loss) for the period before taxes | 9903 | €204,162 | €155,295 | -€48,866 | -23.9% |
| Income taxes | 67/77 | €54,145 | €33,043 | -€21,103 | -39.0% |
| Profit (loss) for the period | 9904 | €150,016 | €122,252 | -€27,764 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,016 | €122,252 | -€27,764 | -18.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.