A LA FLORENTINE: 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.
A LA FLORENTINE
Largest movements
- Tangible fixed assets -€9,079
down €9,079 (-3.7%), from €244,179 to €235,100
- Other debts -€2,986
down €2,986 (-8.5%), from €34,954 to €31,968
- Gross operating margin +€7,326
up €7,326 (+967%), from €758 to €8,083
- Other operating charges -€683
down €683 (-51.5%), from €1,325 to €643
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 | €244,363 | €236,078 | -€8,285 | -3.4% |
| Fixed assets | 21/28 | €244,179 | €235,100 | -€9,079 | -3.7% |
| Tangible fixed assets | 22/27 | €244,179 | €235,100 | -€9,079 | -3.7% |
| Land and buildings | 22 | €244,179 | €235,100 | -€9,079 | -3.7% |
| Current assets | 29/58 | €184 | €979 | +€794 | +431% |
| Amounts receivable within one year | 40/41 | €184 | €803 | +€618 | +335% |
| Trade receivables | 40 | €180 | €420 | +€240 | +133% |
| Other amounts receivable | 41 | €4 | €383 | +€378 | +8,839% |
| Cash at bank and in hand | 54/58 | - | €176 | +€176 | |
| Total equity and liabilities | 10/49 | €244,363 | €236,078 | -€8,285 | -3.4% |
| Equity | 10/15 | €203,912 | €202,161 | -€1,752 | -0.9% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €1,983 | €1,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,098 | €180,346 | -€1,752 | -1.0% |
| Amounts payable | 17/49 | €40,451 | €33,918 | -€6,533 | -16.2% |
| Amounts payable within one year | 42/48 | €40,451 | €33,918 | -€6,533 | -16.2% |
| Financial debts | 43 | €566 | - | -€566 | |
| Credit institutions | 430/8 | €566 | - | -€566 | |
| Trade debts | 44 | €3,730 | €1,949 | -€1,781 | -47.7% |
| Suppliers | 440/4 | €3,730 | €1,949 | -€1,781 | -47.7% |
| Taxes, remuneration and social security | 45 | €1,201 | - | -€1,201 | |
| Taxes | 450/3 | €1,201 | - | -€1,201 | |
| Other amounts payable | 47/48 | €34,954 | €31,968 | -€2,986 | -8.5% |
| Non-recurring operating income | 76A | - | €1,162 | +€1,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,079 | €9,079 | = | 0.0% |
| Other operating charges | 640/8 | €1,325 | €643 | -€683 | -51.5% |
| Gross operating margin | 9900 | €758 | €8,083 | +€7,326 | +967% |
| Operating profit (loss) | 9901 | -€9,647 | -€1,638 | +€8,008 | +83.0% |
| Financial charges | 65/66B | €114 | €113 | -€0 | -0.3% |
| Recurring financial charges | 65 | €114 | €113 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,760 | -€1,752 | +€8,009 | +82.1% |
| Profit (loss) for the period | 9904 | -€9,760 | -€1,752 | +€8,009 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,760 | -€1,752 | +€8,009 | +82.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.