BV Floré: what changed
Two fiscal 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.
BV Floré
Largest movements
- Cash +€75,028
up €75,028 (+71.2%), from €105,404 to €180,433
mainly Other debts (+€544,190) and Net result for the year (+€395,568)
- Intangible fixed assets -€55,000
down €55,000 (-18.2%), from €302,274 to €247,274
- Tangible fixed assets -€13,962
down €13,962 (-28.2%), from €49,504 to €35,542
of which Furniture and vehicles: -€14,349
- Deferred charges and accrued income +€12,424
up €12,424 (+5.2%), from €240,142 to €252,566
- Other debts +€544,190
new in 2025: €544,190
- Reserves -€525,936
down €525,936 (-76.3%), from €688,855 to €162,918
of which Distributable reserves: -€361,746
- Gross operating margin +€27,395
up €27,395 (+4.9%), from €564,697 to €592,092
- Financial income -€20,559
down €20,559 (-91.0%), from €22,584 to €2,025
- Depreciation -€8,445
down €8,445 (-11.7%), from €72,141 to €63,696
- Financial charges -€7,377
down €7,377 (-71.6%), from €10,309 to €2,932
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 | €705,051 | €720,816 | +€15,766 | +2.2% |
| Fixed assets | 21/28 | €351,778 | €282,816 | -€68,962 | -19.6% |
| Intangible fixed assets | 21 | €302,274 | €247,274 | -€55,000 | -18.2% |
| Tangible fixed assets | 22/27 | €49,504 | €35,542 | -€13,962 | -28.2% |
| Plant, machinery and equipment | 23 | €7,538 | €5,473 | -€2,065 | -27.4% |
| Furniture and vehicles | 24 | €20,915 | €6,566 | -€14,349 | -68.6% |
| Other tangible fixed assets | 26 | €21,050 | €23,502 | +€2,452 | +11.6% |
| Current assets | 29/58 | €353,273 | €438,001 | +€84,728 | +24.0% |
| Amounts receivable within one year | 40/41 | €7,726 | €5,002 | -€2,725 | -35.3% |
| Other amounts receivable | 41 | €7,726 | €5,002 | -€2,725 | -35.3% |
| Cash at bank and in hand | 54/58 | €105,404 | €180,433 | +€75,028 | +71.2% |
| Deferred charges and accrued income | 490/1 | €240,142 | €252,566 | +€12,424 | +5.2% |
| Total equity and liabilities | 10/49 | €705,051 | €720,816 | +€15,766 | +2.2% |
| Equity | 10/15 | €693,855 | €167,918 | -€525,936 | -75.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €688,855 | €162,918 | -€525,936 | -76.3% |
| Tax-exempt reserves | 132 | €311,540 | €147,350 | -€164,190 | -52.7% |
| Distributable reserves | 133 | €377,315 | €15,568 | -€361,746 | -95.9% |
| Amounts payable | 17/49 | €11,196 | €552,898 | +€541,702 | +4838.3% |
| Amounts payable within one year | 42/48 | €3,784 | €551,386 | +€547,601 | +14470.5% |
| Trade debts | 44 | €356 | €1,228 | +€872 | +245.0% |
| Suppliers | 440/4 | €356 | €1,228 | +€872 | +245.0% |
| Taxes, remuneration and social security | 45 | €3,428 | €5,968 | +€2,539 | +74.1% |
| Taxes | 450/3 | €3,428 | €5,968 | +€2,539 | +74.1% |
| Other amounts payable | 47/48 | - | €544,190 | +€544,190 | |
| Accrued charges and deferred income | 492/3 | €7,412 | €1,513 | -€5,899 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,141 | €63,696 | -€8,445 | -11.7% |
| Other operating charges | 640/8 | €1,467 | €1,342 | -€125 | -8.5% |
| Gross operating margin | 9900 | €564,697 | €592,092 | +€27,395 | +4.9% |
| Operating profit (loss) | 9901 | €491,089 | €527,054 | +€35,964 | +7.3% |
| Financial income | 75/76B | €22,584 | €2,025 | -€20,559 | -91.0% |
| Recurring financial income | 75 | €22,584 | €2,025 | -€20,559 | -91.0% |
| Financial charges | 65/66B | €10,309 | €2,932 | -€7,377 | -71.6% |
| Recurring financial charges | 65 | €10,309 | €2,932 | -€7,377 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €503,364 | €526,147 | +€22,782 | +4.5% |
| Income taxes | 67/77 | €126,050 | €130,579 | +€4,529 | +3.6% |
| Profit (loss) for the period | 9904 | €377,315 | €395,568 | +€18,254 | +4.8% |
| Transfer from tax-exempt reserves | 789 | - | €164,190 | +€164,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €377,315 | €559,758 | +€182,444 | +48.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.