CENTRE FLORAL: 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.
CENTRE FLORAL
Largest movements
- Receivables within one year -€83,970
down €83,970 (-21.0%), from €399,122 to €315,153
of which Other amounts receivable: -€86,999
- Cash +€81,609
up €81,609 (+327%), from €24,965 to €106,574
mainly Receivables within one year (+€83,970) and Net result for the year (+€40,261)
- Stocks and contracts +€48,765
up €48,765 (+106%), from €45,970 to €94,736
- Tangible fixed assets -€5,724
down €5,724 (-24.7%), from €23,205 to €17,481
of which Plant, machinery and equipment: -€5,016
- Reserves +€40,261
up €40,261 (+47.4%), from €85,001 to €125,262
of which Distributable reserves: +€40,261
- Trade debts +€8,098
up €8,098 (+16.0%), from €50,560 to €58,658
- Gross operating margin -€36,068
down €36,068 (-24.6%), from €146,780 to €110,712
- Taxes -€19,977
down €19,977 (-73.8%), from €27,056 to €7,079
- Depreciation -€3,359
down €3,359 (-24.3%), from €13,841 to €10,482
- Financial charges +€3,015
up €3,015 (+30.9%), from €9,769 to €12,783
- Financial income -€2,557
down €2,557 (-13.1%), from €19,517 to €16,960
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 | €494,676 | €534,340 | +€39,664 | +8.0% |
| Fixed assets | 21/28 | €23,515 | €17,791 | -€5,724 | -24.3% |
| Tangible fixed assets | 22/27 | €23,205 | €17,481 | -€5,724 | -24.7% |
| Plant, machinery and equipment | 23 | €15,564 | €10,548 | -€5,016 | -32.2% |
| Furniture and vehicles | 24 | €5,093 | €6,934 | +€1,840 | +36.1% |
| Leasing and similar rights | 25 | €2,548 | €0 | -€2,548 | -100% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €471,161 | €516,548 | +€45,388 | +9.6% |
| Stocks and contracts in progress | 3 | €45,970 | €94,736 | +€48,765 | +106% |
| Stocks | 30/36 | €45,970 | €94,736 | +€48,765 | +106% |
| Amounts receivable within one year | 40/41 | €399,122 | €315,153 | -€83,970 | -21.0% |
| Trade receivables | 40 | €21,272 | €24,301 | +€3,029 | +14.2% |
| Other amounts receivable | 41 | €377,851 | €290,852 | -€86,999 | -23.0% |
| Cash at bank and in hand | 54/58 | €24,965 | €106,574 | +€81,609 | +327% |
| Deferred charges and accrued income | 490/1 | €1,104 | €87 | -€1,017 | -92.2% |
| Total equity and liabilities | 10/49 | €494,676 | €534,340 | +€39,664 | +8.0% |
| Equity | 10/15 | €270,746 | €311,007 | +€40,261 | +14.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €85,001 | €125,262 | +€40,261 | +47.4% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €81,902 | €122,163 | +€40,261 | +49.2% |
| Profit (loss) carried forward | 14 | €154,759 | €154,759 | = | 0.0% |
| Amounts payable | 17/49 | €223,930 | €223,333 | -€597 | -0.3% |
| Amounts payable within one year | 42/48 | €223,930 | €223,333 | -€597 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €4,523 | - | -€4,523 | |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €50,560 | €58,658 | +€8,098 | +16.0% |
| Suppliers | 440/4 | €50,560 | €58,658 | +€8,098 | +16.0% |
| Taxes, remuneration and social security | 45 | €18,222 | €14,674 | -€3,547 | -19.5% |
| Taxes | 450/3 | €13,373 | €7,884 | -€5,489 | -41.0% |
| Remuneration and social security | 454/9 | €4,849 | €6,790 | +€1,942 | +40.0% |
| Other amounts payable | 47/48 | €625 | - | -€625 | |
| Remuneration, social security and pensions | 62 | €54,716 | €52,717 | -€1,999 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,841 | €10,482 | -€3,359 | -24.3% |
| Other operating charges | 640/8 | €1,486 | €2,799 | +€1,312 | +88.3% |
| Non-recurring operating charges | 66A | €3,065 | €1,552 | -€1,513 | -49.4% |
| Gross operating margin | 9900 | €146,780 | €110,712 | -€36,068 | -24.6% |
| Operating profit (loss) | 9901 | €73,672 | €43,163 | -€30,509 | -41.4% |
| Financial income | 75/76B | €19,517 | €16,960 | -€2,557 | -13.1% |
| Recurring financial income | 75 | €19,517 | €16,960 | -€2,557 | -13.1% |
| Financial charges | 65/66B | €9,769 | €12,783 | +€3,015 | +30.9% |
| Recurring financial charges | 65 | €9,769 | €12,783 | +€3,015 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €83,421 | €47,340 | -€36,081 | -43.3% |
| Income taxes | 67/77 | €27,056 | €7,079 | -€19,977 | -73.8% |
| Profit (loss) for the period | 9904 | €56,365 | €40,261 | -€16,104 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,365 | €40,261 | -€16,104 | -28.6% |
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 23 October 2026 via checked.be.