C&K FLORE: 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.
C&K FLORE
Largest movements
- Receivables within one year +€1,495
up €1,495 (+31.0%), from €4,824 to €6,319
of which Other amounts receivable: +€2,140
- Tangible fixed assets -€667
no longer reported in 2025 (was €667)
- Cash -€132
no longer reported in 2025 (was €132)
mainly Net result for the year (-€4,304) and Receivables within one year (-€1,495)
- Other debts +€4,315
up €4,315 (+304.9%), from €1,415 to €5,730
- Profit (loss) carried forward -€4,304
down €4,304 (-48.6%), from -€8,865 to -€13,170
- Tax, wage and social debts +€1,638
up €1,638 (+61.3%), from €2,673 to €4,311
- Trade debts -€1,070
down €1,070 (-44.6%), from €2,400 to €1,330
- Short-term financial debts +€117
new in 2025: €117
- Gross operating margin -€5,605
down €5,605, from €2,139 to -€3,467
- Depreciation -€1,333
no longer reported in 2025 (was €1,333)
- Taxes -€317
no longer reported in 2025 (was €317)
- Other operating charges -€250
no longer reported in 2025 (was €250)
- Financial charges +€58
up €58 (+9.4%), from €613 to €671
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 | €5,623 | €6,319 | +€696 | +12.4% |
| Fixed assets | 21/28 | €667 | - | -€667 | |
| Tangible fixed assets | 22/27 | €667 | - | -€667 | |
| Furniture and vehicles | 24 | €667 | - | -€667 | |
| Current assets | 29/58 | €4,956 | €6,319 | +€1,363 | +27.5% |
| Amounts receivable within one year | 40/41 | €4,824 | €6,319 | +€1,495 | +31.0% |
| Trade receivables | 40 | €1,596 | €951 | -€645 | -40.4% |
| Other amounts receivable | 41 | €3,228 | €5,368 | +€2,140 | +66.3% |
| Cash at bank and in hand | 54/58 | €132 | - | -€132 | |
| Total equity and liabilities | 10/49 | €5,623 | €6,319 | +€696 | +12.4% |
| Equity | 10/15 | -€865 | -€5,170 | -€4,304 | -497.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,865 | -€13,170 | -€4,304 | -48.6% |
| Amounts payable | 17/49 | €6,488 | €11,489 | +€5,001 | +77.1% |
| Amounts payable within one year | 42/48 | €6,488 | €11,489 | +€5,001 | +77.1% |
| Financial debts | 43 | - | €117 | +€117 | |
| Credit institutions | 430/8 | - | €117 | +€117 | |
| Trade debts | 44 | €2,400 | €1,330 | -€1,070 | -44.6% |
| Suppliers | 440/4 | €2,400 | €1,330 | -€1,070 | -44.6% |
| Taxes, remuneration and social security | 45 | €2,673 | €4,311 | +€1,638 | +61.3% |
| Taxes | 450/3 | €2,673 | €4,311 | +€1,638 | +61.3% |
| Other amounts payable | 47/48 | €1,415 | €5,730 | +€4,315 | +304.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | - | -€1,333 | |
| Other operating charges | 640/8 | €250 | - | -€250 | |
| Non-recurring operating charges | 66A | - | €167 | +€167 | |
| Gross operating margin | 9900 | €2,139 | -€3,467 | -€5,605 | |
| Operating profit (loss) | 9901 | €555 | -€3,633 | -€4,189 | |
| Financial charges | 65/66B | €613 | €671 | +€58 | +9.4% |
| Recurring financial charges | 65 | €613 | €671 | +€58 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€58 | -€4,304 | -€4,247 | -7339.4% |
| Income taxes | 67/77 | €317 | - | -€317 | |
| Profit (loss) for the period | 9904 | -€375 | -€4,304 | -€3,929 | -1048.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€375 | -€4,304 | -€3,929 | -1048.0% |
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 10 October 2026 via checked.be.