De Florre: 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.
De Florre
Largest movements
- Cash +€36,757
up €36,757 (+290.8%), from €12,639 to €49,396
mainly Net result for the year (+€24,213) and Trade debts (+€14,855)
- Receivables within one year +€2,653
up €2,653 (+48.9%), from €5,426 to €8,079
of which Other amounts receivable: +€2,964
- Stocks and contracts +€1,093
up €1,093 (+18.6%), from €5,880 to €6,973
- Tangible fixed assets -€1,086
down €1,086 (-8.6%), from €12,618 to €11,532
of which Plant, machinery and equipment: -€951
- Reserves +€24,213
up €24,213 (+1077.7%), from €2,247 to €26,460
- Trade debts +€14,855
up €14,855 (+2934.2%), from €506 to €15,361
- Tax, wage and social debts +€5,899
up €5,899 (+71.5%), from €8,252 to €14,151
of which Remuneration and social security: +€3,000
- Other debts -€4,344
down €4,344 (-34.2%), from €12,694 to €8,350
- Debts after one year -€3,967
down €3,967 (-30.2%), from €13,122 to €9,154
- Gross operating margin +€28,873
up €28,873 (+327.3%), from €8,823 to €37,696
- Taxes +€5,934
up €5,934 (+716.0%), from €829 to €6,763
- Depreciation +€623
up €623 (+18.9%), from €3,294 to €3,917
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,633 | €82,481 | +€38,847 | +89.0% |
| Fixed assets | 21/28 | €19,229 | €17,643 | -€1,586 | -8.2% |
| Intangible fixed assets | 21 | €4,511 | €4,011 | -€500 | -11.1% |
| Tangible fixed assets | 22/27 | €12,618 | €11,532 | -€1,086 | -8.6% |
| Plant, machinery and equipment | 23 | €9,871 | €8,921 | -€951 | -9.6% |
| Furniture and vehicles | 24 | €2,747 | €2,612 | -€135 | -4.9% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €24,405 | €64,837 | +€40,433 | +165.7% |
| Stocks and contracts in progress | 3 | €5,880 | €6,973 | +€1,093 | +18.6% |
| Stocks | 30/36 | €5,880 | €6,973 | +€1,093 | +18.6% |
| Amounts receivable within one year | 40/41 | €5,426 | €8,079 | +€2,653 | +48.9% |
| Trade receivables | 40 | €700 | €389 | -€311 | -44.5% |
| Other amounts receivable | 41 | €4,726 | €7,690 | +€2,964 | +62.7% |
| Cash at bank and in hand | 54/58 | €12,639 | €49,396 | +€36,757 | +290.8% |
| Deferred charges and accrued income | 490/1 | €460 | €389 | -€70 | -15.3% |
| Total equity and liabilities | 10/49 | €43,633 | €82,481 | +€38,847 | +89.0% |
| Equity | 10/15 | €5,247 | €29,460 | +€24,213 | +461.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,247 | €26,460 | +€24,213 | +1077.7% |
| Distributable reserves | 133 | €2,247 | €26,460 | +€24,213 | +1077.7% |
| Amounts payable | 17/49 | €38,387 | €53,021 | +€14,634 | +38.1% |
| Amounts payable after more than one year | 17 | €13,122 | €9,154 | -€3,967 | -30.2% |
| Financial debts | 170/4 | €13,122 | €9,154 | -€3,967 | -30.2% |
| Amounts payable within one year | 42/48 | €25,265 | €41,830 | +€16,565 | +65.6% |
| Current portion of amounts payable after more than one year | 42 | €3,814 | €3,967 | +€154 | +4.0% |
| Trade debts | 44 | €506 | €15,361 | +€14,855 | +2934.2% |
| Suppliers | 440/4 | €506 | €15,361 | +€14,855 | +2934.2% |
| Taxes, remuneration and social security | 45 | €8,252 | €14,151 | +€5,899 | +71.5% |
| Taxes | 450/3 | €8,252 | €11,151 | +€2,899 | +35.1% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €12,694 | €8,350 | -€4,344 | -34.2% |
| Accrued charges and deferred income | 492/3 | - | €2,037 | +€2,037 | |
| Remuneration, social security and pensions | 62 | €354 | €489 | +€135 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,294 | €3,917 | +€623 | +18.9% |
| Other operating charges | 640/8 | €1,242 | €1,364 | +€122 | +9.8% |
| Gross operating margin | 9900 | €8,823 | €37,696 | +€28,873 | +327.3% |
| Operating profit (loss) | 9901 | €3,933 | €31,926 | +€27,993 | +711.8% |
| Financial charges | 65/66B | €857 | €950 | +€93 | +10.8% |
| Recurring financial charges | 65 | €857 | €950 | +€93 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €3,075 | €30,976 | +€27,900 | +907.2% |
| Income taxes | 67/77 | €829 | €6,763 | +€5,934 | +716.0% |
| Profit (loss) for the period | 9904 | €2,247 | €24,213 | +€21,966 | +977.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,247 | €24,213 | +€21,966 | +977.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.