And&Flor: 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.
And&Flor
Largest movements
- Receivables within one year +€82,480
up €82,480 (+22.9%), from €360,660 to €443,140
of which Other amounts receivable: +€83,506
- Cash +€19,526
up €19,526 (+3,616%), from €540 to €20,066
mainly Trade debts (+€75,067) and Net result for the year (+€28,258)
- Trade debts +€75,067
up €75,067 (+37.3%), from €201,515 to €276,582
- Profit (loss) carried forward +€28,258
up €28,258 (+26.6%), from €106,064 to €134,322
- Gross operating margin +€10,988
up €10,988 (+38.2%), from €28,775 to €39,763
- Financial income +€4,914
up €4,914 (+236%), from €2,081 to €6,995
- Other operating charges -€2,822
down €2,822 (-51.3%), from €5,504 to €2,682
- Taxes +€1,728
up €1,728 (+14.4%), from €12,010 to €13,738
- Financial charges +€688
up €688 (+66.7%), from €1,032 to €1,720
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 | €361,733 | €463,380 | +€101,647 | +28.1% |
| Fixed assets | 21/28 | €533 | €174 | -€359 | -67.4% |
| Tangible fixed assets | 22/27 | €533 | €174 | -€359 | -67.4% |
| Furniture and vehicles | 24 | €533 | €174 | -€359 | -67.4% |
| Current assets | 29/58 | €361,200 | €463,206 | +€102,006 | +28.2% |
| Amounts receivable within one year | 40/41 | €360,660 | €443,140 | +€82,480 | +22.9% |
| Trade receivables | 40 | €250,282 | €249,256 | -€1,026 | -0.4% |
| Other amounts receivable | 41 | €110,378 | €193,884 | +€83,506 | +75.7% |
| Cash at bank and in hand | 54/58 | €540 | €20,066 | +€19,526 | +3,616% |
| Total equity and liabilities | 10/49 | €361,733 | €463,380 | +€101,647 | +28.1% |
| Equity | 10/15 | €106,394 | €134,652 | +€28,258 | +26.6% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Capital | 10 | €300 | €300 | = | 0.0% |
| Issued capital | 100 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €30 | €30 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30 | €30 | = | 0.0% |
| Legal reserve | 130 | €30 | €30 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,064 | €134,322 | +€28,258 | +26.6% |
| Amounts payable | 17/49 | €255,339 | €328,728 | +€73,389 | +28.7% |
| Amounts payable within one year | 42/48 | €255,339 | €328,728 | +€73,389 | +28.7% |
| Trade debts | 44 | €201,515 | €276,582 | +€75,067 | +37.3% |
| Suppliers | 440/4 | €201,515 | €276,582 | +€75,067 | +37.3% |
| Taxes, remuneration and social security | 45 | €53,824 | €52,146 | -€1,678 | -3.1% |
| Taxes | 450/3 | €42,104 | €45,731 | +€3,627 | +8.6% |
| Remuneration and social security | 454/9 | €11,720 | €6,415 | -€5,305 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €360 | = | 0.0% |
| Other operating charges | 640/8 | €5,504 | €2,682 | -€2,822 | -51.3% |
| Gross operating margin | 9900 | €28,775 | €39,763 | +€10,988 | +38.2% |
| Operating profit (loss) | 9901 | €22,911 | €36,721 | +€13,810 | +60.3% |
| Financial income | 75/76B | €2,081 | €6,995 | +€4,914 | +236% |
| Recurring financial income | 75 | €2,081 | €6,995 | +€4,914 | +236% |
| Financial charges | 65/66B | €1,032 | €1,720 | +€688 | +66.7% |
| Recurring financial charges | 65 | €1,032 | €1,720 | +€688 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €23,960 | €41,996 | +€18,036 | +75.3% |
| Income taxes | 67/77 | €12,010 | €13,738 | +€1,728 | +14.4% |
| Profit (loss) for the period | 9904 | €11,950 | €28,258 | +€16,308 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €11,950 | €28,258 | +€16,308 | +136% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.