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.
LA SOURCE FLEURIE
Largest movements
- Cash +€48,116
up €48,116 (+13.3%), from €362,142 to €410,258
- Tangible fixed assets -€29,715
down €29,715 (-69.1%), from €43,007 to €13,292
of which Furniture and vehicles: -€16,240
- Stocks and contracts +€16,982
up €16,982 (+27.2%), from €62,453 to €79,435
- Receivables within one year -€12,044
down €12,044 (-89.0%), from €13,526 to €1,482
of which Other amounts receivable: -€11,695
- Other debts +€8,846
new in 2025: €8,846
- Trade debts +€6,186
up €6,186 (+102.6%), from €6,031 to €12,217
- Contributions +€5,578
up €5,578 (+37.5%), from €14,874 to €20,451
- Purchases and services -€7,200
down €7,200 (-3.7%), from €192,460 to €185,260
- Depreciation -€6,403
down €6,403 (-30.1%), from €21,260 to €14,857
- Turnover -€5,373
down €5,373 (-2.5%), from €218,829 to €213,456
- Gross operating margin -€3,735
down €3,735 (-11.7%), from €31,931 to €28,196
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €482,548 | €505,766 | +€23,218 | +4.8% |
| Fixed assets | 21/28 | €43,502 | €13,292 | -€30,211 | -69.4% |
| Tangible fixed assets | 22/27 | €43,007 | €13,292 | -€29,715 | -69.1% |
| Land and buildings | 22 | €24,659 | €11,184 | -€13,475 | -54.6% |
| Furniture and vehicles | 24 | €18,348 | €2,108 | -€16,240 | -88.5% |
| Financial fixed assets | 28 | €496 | - | -€496 | |
| Current assets | 29/58 | €439,046 | €492,475 | +€53,429 | +12.2% |
| Stocks and contracts in progress | 3 | €62,453 | €79,435 | +€16,982 | +27.2% |
| Stocks | 30/36 | €62,453 | €79,435 | +€16,982 | +27.2% |
| Amounts receivable within one year | 40/41 | €13,526 | €1,482 | -€12,044 | -89.0% |
| Trade receivables | 40 | €494 | €145 | -€349 | -70.7% |
| Other amounts receivable | 41 | €13,032 | €1,337 | -€11,695 | -89.7% |
| Cash at bank and in hand | 54/58 | €362,142 | €410,258 | +€48,116 | +13.3% |
| Deferred charges and accrued income | 490/1 | €925 | €1,300 | +€375 | +40.5% |
| Total equity and liabilities | 10/49 | €482,548 | €505,766 | +€23,218 | +4.8% |
| Equity | 10/15 | €476,517 | €480,236 | +€3,718 | +0.8% |
| Contributions | 10/11 | €14,874 | €20,451 | +€5,578 | +37.5% |
| Capital | 10 | €14,874 | €20,451 | +€5,578 | +37.5% |
| Issued capital | 100 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Uncalled capital | 101 | €3,718 | - | -€3,718 | |
| Reserves | 13 | €81,115 | €79,256 | -€1,859 | -2.3% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €79,256 | €79,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | €380,528 | €380,528 | = | 0.0% |
| Amounts payable | 17/49 | €6,031 | €25,531 | +€19,500 | +323.3% |
| Amounts payable within one year | 42/48 | €6,031 | €25,531 | +€19,500 | +323.3% |
| Trade debts | 44 | €6,031 | €12,217 | +€6,186 | +102.6% |
| Suppliers | 440/4 | €6,031 | €12,217 | +€6,186 | +102.6% |
| Taxes, remuneration and social security | 45 | - | €4,468 | +€4,468 | |
| Taxes | 450/3 | - | €4,468 | +€4,468 | |
| Other amounts payable | 47/48 | - | €8,846 | +€8,846 | |
| Turnover | 70 | €218,829 | €213,456 | -€5,373 | -2.5% |
| Non-recurring operating income | 76A | €5,562 | - | -€5,562 | |
| Goods, raw materials, services and sundry goods | 60/61 | €192,460 | €185,260 | -€7,200 | -3.7% |
| Remuneration, social security and pensions | 62 | €1,248 | - | -€1,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,260 | €14,857 | -€6,403 | -30.1% |
| Other operating charges | 640/8 | €1,000 | €879 | -€121 | -12.1% |
| Gross operating margin | 9900 | €31,931 | €28,196 | -€3,735 | -11.7% |
| Operating profit (loss) | 9901 | €8,423 | €12,459 | +€4,036 | +47.9% |
| Financial income | 75/76B | €87 | €2,077 | +€1,990 | +2285.6% |
| Recurring financial income | 75 | €87 | €2,077 | +€1,990 | +2285.6% |
| Financial charges | 65/66B | €182 | €141 | -€41 | -22.8% |
| Recurring financial charges | 65 | €182 | €141 | -€41 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €8,328 | €14,395 | +€6,068 | +72.9% |
| Income taxes | 67/77 | €1,984 | €3,505 | +€1,520 | +76.6% |
| Profit (loss) for the period | 9904 | €6,343 | €10,891 | +€4,547 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,343 | €10,891 | +€4,547 | +71.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2023 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.