B-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.
B-FLOR
Largest movements
- Tangible fixed assets +€114,209
up €114,209 (+7893.2%), from €1,447 to €115,656
of which Assets under construction and advance payments: +€115,000
- Receivables within one year -€50,989
down €50,989 (-84.1%), from €60,618 to €9,629
of which Trade receivables: -€54,450
- Cash +€11,394
up €11,394 (+199.4%), from €5,715 to €17,109
mainly Other debts (+€107,756) and Receivables within one year (+€50,989)
- Other debts +€107,756
up €107,756 (+1320.8%), from €8,158 to €115,914
- Profit (loss) carried forward -€22,612
new in 2025: -€22,612
- Tax, wage and social debts -€11,141
down €11,141 (-75.5%), from €14,759 to €3,619
of which Taxes: -€11,141
- Gross operating margin -€67,051
down €67,051, from €47,013 to -€20,037
- Taxes -€9,145
down €9,145 (-98.3%), from €9,303 to €158
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.
Cash bridge derived
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 | €68,904 | €143,598 | +€74,695 | +108.4% |
| Fixed assets | 21/28 | €1,447 | €115,656 | +€114,209 | +7893.2% |
| Tangible fixed assets | 22/27 | €1,447 | €115,656 | +€114,209 | +7893.2% |
| Furniture and vehicles | 24 | €1,447 | €656 | -€791 | -54.7% |
| Assets under construction and advance payments | 27 | - | €115,000 | +€115,000 | |
| Current assets | 29/58 | €67,457 | €27,943 | -€39,514 | -58.6% |
| Amounts receivable within one year | 40/41 | €60,618 | €9,629 | -€50,989 | -84.1% |
| Trade receivables | 40 | €60,500 | €6,050 | -€54,450 | -90.0% |
| Other amounts receivable | 41 | €118 | €3,579 | +€3,461 | +2938.5% |
| Cash at bank and in hand | 54/58 | €5,715 | €17,109 | +€11,394 | +199.4% |
| Deferred charges and accrued income | 490/1 | €1,124 | €1,204 | +€80 | +7.2% |
| Total equity and liabilities | 10/49 | €68,904 | €143,598 | +€74,695 | +108.4% |
| Equity | 10/15 | €41,992 | €19,379 | -€22,612 | -53.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €41,492 | €41,492 | = | 0.0% |
| Distributable reserves | 133 | €41,492 | €41,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22,612 | -€22,612 | |
| Amounts payable | 17/49 | €26,912 | €124,219 | +€97,307 | +361.6% |
| Amounts payable within one year | 42/48 | €26,912 | €124,219 | +€97,307 | +361.6% |
| Trade debts | 44 | €3,995 | €4,687 | +€692 | +17.3% |
| Suppliers | 440/4 | €3,995 | €4,687 | +€692 | +17.3% |
| Taxes, remuneration and social security | 45 | €14,759 | €3,619 | -€11,141 | -75.5% |
| Taxes | 450/3 | €14,759 | €3,619 | -€11,141 | -75.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,158 | €115,914 | +€107,756 | +1320.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €603 | €791 | +€188 | +31.2% |
| Other operating charges | 640/8 | €875 | €821 | -€55 | -6.2% |
| Gross operating margin | 9900 | €47,013 | -€20,037 | -€67,051 | |
| Operating profit (loss) | 9901 | €45,535 | -€21,649 | -€67,184 | |
| Financial charges | 65/66B | €971 | €805 | -€166 | -17.1% |
| Recurring financial charges | 65 | €971 | €805 | -€166 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €44,564 | -€22,454 | -€67,019 | |
| Income taxes | 67/77 | €9,303 | €158 | -€9,145 | -98.3% |
| Profit (loss) for the period | 9904 | €35,262 | -€22,612 | -€57,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,262 | -€22,612 | -€57,874 |
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 12 October 2026 via checked.be.