Area Floribus: 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.
Area Floribus
Largest movements
- Tangible fixed assets -€10,802
down €10,802 (-13.7%), from €78,810 to €68,008
- Receivables within one year -€6,922
down €6,922 (-16.9%), from €40,950 to €34,028
- Stocks and contracts +€5,620
up €5,620 (+9.7%), from €57,880 to €63,500
- Current portion of long-term debt -€9,434
no longer reported in 2025 (was €9,434)
- Trade debts +€6,440
up €6,440 (+368%), from €1,751 to €8,191
- Other debts -€6,038
down €6,038 (-14.2%), from €42,524 to €36,486
- Gross operating margin -€12,261
down €12,261 (-39.3%), from €31,216 to €18,955
- Taxes -€1,179
down €1,179 (-82.2%), from €1,434 to €255
- Other operating charges +€556
up €556 (+27.8%), from €1,999 to €2,554
- Staff costs -€471
no longer reported in 2025 (was €471)
- Financial charges -€459
down €459 (-46.6%), from €985 to €526
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 | €186,032 | €175,155 | -€10,876 | -5.8% |
| Fixed assets | 21/28 | €79,356 | €68,554 | -€10,802 | -13.6% |
| Tangible fixed assets | 22/27 | €78,810 | €68,008 | -€10,802 | -13.7% |
| Plant, machinery and equipment | 23 | €27,450 | €25,064 | -€2,386 | -8.7% |
| Furniture and vehicles | 24 | €13,803 | €8,805 | -€4,998 | -36.2% |
| Other tangible fixed assets | 26 | €37,557 | €34,139 | -€3,418 | -9.1% |
| Financial fixed assets | 28 | €547 | €547 | = | 0.0% |
| Current assets | 29/58 | €106,675 | €106,601 | -€74 | -0.1% |
| Stocks and contracts in progress | 3 | €57,880 | €63,500 | +€5,620 | +9.7% |
| Stocks | 30/36 | €57,880 | €63,500 | +€5,620 | +9.7% |
| Amounts receivable within one year | 40/41 | €40,950 | €34,028 | -€6,922 | -16.9% |
| Trade receivables | 40 | €40,950 | €34,028 | -€6,922 | -16.9% |
| Cash at bank and in hand | 54/58 | €5,747 | €6,519 | +€772 | +13.4% |
| Deferred charges and accrued income | 490/1 | €2,098 | €2,554 | +€456 | +21.7% |
| Total equity and liabilities | 10/49 | €186,032 | €175,155 | -€10,876 | -5.8% |
| Equity | 10/15 | €127,963 | €127,822 | -€141 | -0.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €27,827 | €27,635 | -€192 | -0.7% |
| Tax-exempt reserves | 132 | €865 | €73 | -€792 | -91.6% |
| Distributable reserves | 133 | €26,962 | €27,562 | +€600 | +2.2% |
| Profit (loss) carried forward | 14 | €30,136 | €30,187 | +€51 | +0.2% |
| Provisions and deferred taxes | 16 | €288 | €24 | -€264 | -91.6% |
| Deferred taxes | 168 | €288 | €24 | -€264 | -91.6% |
| Amounts payable | 17/49 | €57,781 | €47,309 | -€10,472 | -18.1% |
| Amounts payable within one year | 42/48 | €57,781 | €47,309 | -€10,472 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €9,434 | - | -€9,434 | |
| Trade debts | 44 | €1,751 | €8,191 | +€6,440 | +368% |
| Suppliers | 440/4 | €1,751 | €8,191 | +€6,440 | +368% |
| Advances received on contracts in progress | 46 | €477 | €477 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,595 | €2,155 | -€1,440 | -40.1% |
| Taxes | 450/3 | €3,595 | €2,155 | -€1,440 | -40.1% |
| Other amounts payable | 47/48 | €42,524 | €36,486 | -€6,038 | -14.2% |
| Remuneration, social security and pensions | 62 | €471 | - | -€471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,813 | €16,071 | +€257 | +1.6% |
| Other operating charges | 640/8 | €1,999 | €2,554 | +€556 | +27.8% |
| Gross operating margin | 9900 | €31,216 | €18,955 | -€12,261 | -39.3% |
| Operating profit (loss) | 9901 | €12,934 | €330 | -€12,603 | -97.4% |
| Financial income | 75/76B | €192 | €46 | -€146 | -76.1% |
| Recurring financial income | 75 | €192 | €46 | -€146 | -76.1% |
| Financial charges | 65/66B | €985 | €526 | -€459 | -46.6% |
| Recurring financial charges | 65 | €985 | €526 | -€459 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €12,141 | -€150 | -€12,291 | |
| Transfer from deferred taxes | 780 | €373 | €264 | -€109 | -29.3% |
| Income taxes | 67/77 | €1,434 | €255 | -€1,179 | -82.2% |
| Profit (loss) for the period | 9904 | €11,080 | -€141 | -€11,220 | |
| Transfer from tax-exempt reserves | 789 | €1,120 | €792 | -€328 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,200 | €651 | -€11,548 | -94.7% |
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 22 October 2026 via checked.be.