VILLE - FLEUR: 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.
VILLE - FLEUR
Largest movements
- Current investments +€201,809
up €201,809 (+92.1%), from €219,228 to €421,037
- Cash -€134,921
down €134,921 (-27.8%), from €485,399 to €350,478
mainly Current investments (-€201,809) and Trade debts (-€72,617)
- Receivables within one year -€17,773
down €17,773 (-52.9%), from €33,573 to €15,801
of which Trade receivables: -€18,057
- Tangible fixed assets -€13,432
down €13,432 (-20.3%), from €66,093 to €52,661
of which Plant, machinery and equipment: -€13,146
- Stocks and contracts -€12,084
down €12,084 (-13.3%), from €90,535 to €78,452
- Reserves +€110,214
up €110,214 (+19.2%), from €573,155 to €683,369
- Trade debts -€72,617
down €72,617 (-43.7%), from €166,028 to €93,411
- Tax, wage and social debts -€10,631
down €10,631 (-29.5%), from €36,032 to €25,401
of which Taxes: -€7,933
- Gross operating margin -€12,633
down €12,633 (-3.8%), from €336,567 to €323,934
- Taxes -€7,076
down €7,076 (-11.5%), from €61,583 to €54,507
- Staff costs +€4,525
up €4,525 (+3.5%), from €130,701 to €135,226
- Other operating charges +€4,425
up €4,425 (+53.9%), from €8,206 to €12,631
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 | €899,029 | €923,432 | +€24,403 | +2.7% |
| Fixed assets | 21/28 | €66,093 | €52,661 | -€13,432 | -20.3% |
| Tangible fixed assets | 22/27 | €66,093 | €52,661 | -€13,432 | -20.3% |
| Land and buildings | 22 | €17,353 | €17,353 | = | 0.0% |
| Plant, machinery and equipment | 23 | €47,457 | €34,312 | -€13,146 | -27.7% |
| Furniture and vehicles | 24 | €1,283 | €996 | -€286 | -22.3% |
| Current assets | 29/58 | €832,936 | €870,772 | +€37,835 | +4.5% |
| Stocks and contracts in progress | 3 | €90,535 | €78,452 | -€12,084 | -13.3% |
| Stocks | 30/36 | €90,535 | €78,452 | -€12,084 | -13.3% |
| Amounts receivable within one year | 40/41 | €33,573 | €15,801 | -€17,773 | -52.9% |
| Trade receivables | 40 | €27,336 | €9,279 | -€18,057 | -66.1% |
| Other amounts receivable | 41 | €6,238 | €6,522 | +€284 | +4.6% |
| Current investments | 50/53 | €219,228 | €421,037 | +€201,809 | +92.1% |
| Cash at bank and in hand | 54/58 | €485,399 | €350,478 | -€134,921 | -27.8% |
| Deferred charges and accrued income | 490/1 | €4,201 | €5,005 | +€804 | +19.1% |
| Total equity and liabilities | 10/49 | €899,029 | €923,432 | +€24,403 | +2.7% |
| Equity | 10/15 | €636,229 | €744,777 | +€108,548 | +17.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €573,155 | €683,369 | +€110,214 | +19.2% |
| Distributable reserves | 133 | €573,155 | €683,369 | +€110,214 | +19.2% |
| Profit (loss) carried forward | 14 | €55,074 | €53,408 | -€1,666 | -3.0% |
| Amounts payable | 17/49 | €262,801 | €178,655 | -€84,145 | -32.0% |
| Amounts payable within one year | 42/48 | €262,801 | €178,655 | -€84,145 | -32.0% |
| Trade debts | 44 | €166,028 | €93,411 | -€72,617 | -43.7% |
| Suppliers | 440/4 | €166,028 | €93,411 | -€72,617 | -43.7% |
| Taxes, remuneration and social security | 45 | €36,032 | €25,401 | -€10,631 | -29.5% |
| Taxes | 450/3 | €21,200 | €13,267 | -€7,933 | -37.4% |
| Remuneration and social security | 454/9 | €14,832 | €12,133 | -€2,699 | -18.2% |
| Other amounts payable | 47/48 | €60,741 | €59,843 | -€897 | -1.5% |
| Non-recurring operating income | 76A | €4,000 | €1,809 | -€2,191 | -54.8% |
| Remuneration, social security and pensions | 62 | €130,701 | €135,226 | +€4,525 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,121 | €13,432 | +€2,311 | +20.8% |
| Other operating charges | 640/8 | €8,206 | €12,631 | +€4,425 | +53.9% |
| Gross operating margin | 9900 | €336,567 | €323,934 | -€12,633 | -3.8% |
| Operating profit (loss) | 9901 | €186,539 | €162,645 | -€23,894 | -12.8% |
| Financial income | 75/76B | €4,100 | €4,891 | +€790 | +19.3% |
| Recurring financial income | 75 | €4,100 | €4,891 | +€790 | +19.3% |
| Financial charges | 65/66B | €3,221 | €2,814 | -€407 | -12.6% |
| Recurring financial charges | 65 | €3,221 | €2,814 | -€407 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €187,418 | €164,721 | -€22,697 | -12.1% |
| Income taxes | 67/77 | €61,583 | €54,507 | -€7,076 | -11.5% |
| Profit (loss) for the period | 9904 | €125,835 | €110,214 | -€15,621 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125,835 | €110,214 | -€15,621 | -12.4% |
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 30 October 2026 via checked.be.