BELOFLORIPA: 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.
BELOFLORIPA
Largest movements
- Receivables within one year -€15,339
down €15,339 (-42.1%), from €36,413 to €21,074
of which Trade receivables: -€17,045
- Cash -€5,587
down €5,587 (-85.6%), from €6,525 to €937
mainly Other debts (-€18,357) and Net result for the year (-€7,800)
- Deferred charges and accrued income -€3,130
down €3,130 (-87.5%), from €3,576 to €446
- Other debts -€18,357
down €18,357 (-80.0%), from €22,937 to €4,580
- Trade debts +€8,700
up €8,700 (+413%), from €2,105 to €10,804
- Profit (loss) carried forward -€7,800
down €7,800 (-687%), from -€1,135 to -€8,935
- Tax, wage and social debts -€6,355
down €6,355 (-97.2%), from €6,537 to €182
- Accrued charges and deferred income -€706
down €706 (-50.2%), from €1,405 to €699
- Gross operating margin -€24,843
down €24,843 (-96.1%), from €25,864 to €1,021
- Financial charges +€1,284
up €1,284 (+31.8%), from €4,037 to €5,321
- Other operating charges -€542
down €542 (-27.6%), from €1,960 to €1,419
- Depreciation +€453
up €453 (+29.8%), from €1,522 to €1,976
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 | €58,119 | €33,600 | -€24,518 | -42.2% |
| Fixed assets | 21/28 | €11,606 | €11,143 | -€462 | -4.0% |
| Tangible fixed assets | 22/27 | €11,606 | €11,143 | -€462 | -4.0% |
| Plant, machinery and equipment | 23 | €4,401 | €3,910 | -€491 | -11.2% |
| Furniture and vehicles | 24 | €2,903 | €3,463 | +€559 | +19.3% |
| Other tangible fixed assets | 26 | €4,302 | €3,771 | -€531 | -12.3% |
| Current assets | 29/58 | €46,513 | €22,457 | -€24,056 | -51.7% |
| Amounts receivable within one year | 40/41 | €36,413 | €21,074 | -€15,339 | -42.1% |
| Trade receivables | 40 | €36,376 | €19,331 | -€17,045 | -46.9% |
| Other amounts receivable | 41 | €37 | €1,743 | +€1,706 | +4,664% |
| Cash at bank and in hand | 54/58 | €6,525 | €937 | -€5,587 | -85.6% |
| Deferred charges and accrued income | 490/1 | €3,576 | €446 | -€3,130 | -87.5% |
| Total equity and liabilities | 10/49 | €58,119 | €33,600 | -€24,518 | -42.2% |
| Equity | 10/15 | €25,135 | €17,334 | -€7,800 | -31.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,670 | €7,670 | = | 0.0% |
| Non-distributable reserves | 130/1 | €409 | €409 | = | 0.0% |
| Reserves not available under the articles | 1311 | €409 | €409 | = | 0.0% |
| Distributable reserves | 133 | €7,261 | €7,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,135 | -€8,935 | -€7,800 | -687% |
| Amounts payable | 17/49 | €32,984 | €16,266 | -€16,718 | -50.7% |
| Amounts payable within one year | 42/48 | €31,579 | €15,567 | -€16,012 | -50.7% |
| Trade debts | 44 | €2,105 | €10,804 | +€8,700 | +413% |
| Suppliers | 440/4 | €2,105 | €10,804 | +€8,700 | +413% |
| Taxes, remuneration and social security | 45 | €6,537 | €182 | -€6,355 | -97.2% |
| Taxes | 450/3 | €6,537 | €182 | -€6,355 | -97.2% |
| Other amounts payable | 47/48 | €22,937 | €4,580 | -€18,357 | -80.0% |
| Accrued charges and deferred income | 492/3 | €1,405 | €699 | -€706 | -50.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,522 | €1,976 | +€453 | +29.8% |
| Other operating charges | 640/8 | €1,960 | €1,419 | -€542 | -27.6% |
| Gross operating margin | 9900 | €25,864 | €1,021 | -€24,843 | -96.1% |
| Operating profit (loss) | 9901 | €22,381 | -€2,374 | -€24,755 | |
| Financial income | 75/76B | €3 | €52 | +€49 | +1,419% |
| Recurring financial income | 75 | €3 | €52 | +€49 | +1,419% |
| Financial charges | 65/66B | €4,037 | €5,321 | +€1,284 | +31.8% |
| Recurring financial charges | 65 | €4,037 | €5,321 | +€1,284 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €18,348 | -€7,643 | -€25,991 | |
| Income taxes | 67/77 | €183 | €157 | -€26 | -14.1% |
| Profit (loss) for the period | 9904 | €18,165 | -€7,800 | -€25,965 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,165 | -€7,800 | -€25,965 |
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 15 October 2026 via checked.be.