VIVE LA 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.
VIVE LA FLEUR
Largest movements
- Current assets -€14,567
down €14,567 (-75.8%), from €19,222 to €4,655
of which Stocks and contracts: -€10,129
- Tangible fixed assets -€2,413
down €2,413 (-19.7%), from €12,247 to €9,834
- Profit (loss) carried forward -€9,172
down €9,172, from €1,659 to -€7,512
- Debts after one year -€4,309
no longer reported in 2017 (was €4,309)
- Debts within one year -€3,499
down €3,499 (-17.1%), from €20,500 to €17,001
- Gross operating margin -€19,250
down €19,250, from €13,296 to -€5,954
- Taxes -€3,600
down €3,600 (-98.9%), from €3,641 to €41
- Depreciation -€234
down €234 (-8.8%), from €2,647 to €2,413
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,469 | €14,489 | -€16,980 | -54.0% |
| Fixed assets | 21/28 | €12,247 | €9,834 | -€2,413 | -19.7% |
| Tangible fixed assets | 22/27 | €12,247 | €9,834 | -€2,413 | -19.7% |
| Current assets | 29/58 | €19,222 | €4,655 | -€14,567 | -75.8% |
| Stocks and contracts in progress | 3 | €13,109 | €2,980 | -€10,129 | -77.3% |
| Amounts receivable within one year | 40/41 | €1,083 | €1,043 | -€40 | -3.7% |
| Cash at bank and in hand | 54/58 | €4,916 | €632 | -€4,284 | -87.1% |
| Total equity and liabilities | 10/49 | €31,469 | €14,489 | -€16,980 | -54.0% |
| Equity | 10/15 | €6,659 | -€2,512 | -€9,172 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,659 | -€7,512 | -€9,172 | |
| Amounts payable | 17/49 | €24,810 | €17,001 | -€7,809 | -31.5% |
| Amounts payable after more than one year | 17 | €4,309 | - | -€4,309 | |
| Amounts payable within one year | 42/48 | €20,500 | €17,001 | -€3,499 | -17.1% |
| Trade debts | 44 | €2,217 | €3,425 | +€1,208 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,647 | €2,413 | -€234 | -8.8% |
| Gross operating margin | 9900 | €13,296 | -€5,954 | -€19,250 | |
| Operating profit (loss) | 9901 | €9,989 | -€8,777 | -€18,765 | |
| Recurring financial income | 75 | €25 | €66 | +€41 | +167% |
| Recurring financial charges | 65 | €784 | €420 | -€364 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €9,229 | -€9,131 | -€18,360 | |
| Income taxes | 67/77 | €3,641 | €41 | -€3,600 | -98.9% |
| Profit (loss) for the period | 9904 | €5,588 | -€9,172 | -€14,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,588 | -€9,172 | -€14,760 |
Source: filed annual accounts (NBB), financial years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.