DONALIFLOR: 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.
DONALIFLOR
Largest movements
- Stocks and contracts +€43,024
up €43,024 (+28.2%), from €152,710 to €195,734
- Tangible fixed assets -€32,043
down €32,043 (-8.8%), from €364,798 to €332,755
of which Land and buildings: -€31,732
- Receivables within one year +€12,899
up €12,899 (+100.0%), from €12,899 to €25,798
of which Trade receivables: +€12,543
- Deferred charges and accrued income -€11,821
down €11,821 (-82.1%), from €14,400 to €2,579
- Cash +€10,406
up €10,406 (+2495.4%), from €417 to €10,823
mainly Debts after one year (+€63,864) and Depreciation (+€32,043)
- Other debts -€99,219
down €99,219 (-84.7%), from €117,210 to €17,991
- Debts after one year +€63,864
up €63,864 (+53.0%), from €120,603 to €184,467
of which Financial debts: +€90,864
- Trade debts +€28,856
up €28,856 (+61.5%), from €46,958 to €75,814
- Profit (loss) carried forward +€18,845
up €18,845 (+20.3%), from €93,028 to €111,873
- Current portion of long-term debt +€11,923
up €11,923 (+96.4%), from €12,367 to €24,290
- Gross operating margin -€19,605
down €19,605 (-18.9%), from €103,682 to €84,077
- Staff costs +€5,020
new in 2025: €5,020
- Other operating charges +€4,195
up €4,195 (+29.9%), from €14,025 to €18,220
- Financial charges +€3,463
up €3,463 (+93.3%), from €3,712 to €7,175
- Depreciation -€2,902
down €2,902 (-8.3%), from €34,945 to €32,043
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 | €545,224 | €567,689 | +€22,465 | +4.1% |
| Fixed assets | 21/28 | €364,798 | €332,755 | -€32,043 | -8.8% |
| Tangible fixed assets | 22/27 | €364,798 | €332,755 | -€32,043 | -8.8% |
| Land and buildings | 22 | €362,464 | €330,732 | -€31,732 | -8.8% |
| Furniture and vehicles | 24 | €2,334 | €2,023 | -€311 | -13.3% |
| Current assets | 29/58 | €180,426 | €234,934 | +€54,508 | +30.2% |
| Stocks and contracts in progress | 3 | €152,710 | €195,734 | +€43,024 | +28.2% |
| Stocks | 30/36 | €152,710 | €195,734 | +€43,024 | +28.2% |
| Amounts receivable within one year | 40/41 | €12,899 | €25,798 | +€12,899 | +100.0% |
| Trade receivables | 40 | €10,230 | €22,773 | +€12,543 | +122.6% |
| Other amounts receivable | 41 | €2,669 | €3,025 | +€356 | +13.3% |
| Cash at bank and in hand | 54/58 | €417 | €10,823 | +€10,406 | +2495.4% |
| Deferred charges and accrued income | 490/1 | €14,400 | €2,579 | -€11,821 | -82.1% |
| Total equity and liabilities | 10/49 | €545,224 | €567,689 | +€22,465 | +4.1% |
| Equity | 10/15 | €178,082 | €194,224 | +€16,142 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,454 | €63,751 | -€2,703 | -4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,594 | €61,891 | -€2,703 | -4.2% |
| Profit (loss) carried forward | 14 | €93,028 | €111,873 | +€18,845 | +20.3% |
| Provisions and deferred taxes | 16 | €32,775 | €31,404 | -€1,371 | -4.2% |
| Deferred taxes | 168 | €32,775 | €31,404 | -€1,371 | -4.2% |
| Amounts payable | 17/49 | €334,367 | €342,061 | +€7,694 | +2.3% |
| Amounts payable after more than one year | 17 | €120,603 | €184,467 | +€63,864 | +53.0% |
| Financial debts | 170/4 | €43,722 | €134,586 | +€90,864 | +207.8% |
| Other amounts payable | 178/9 | €76,881 | €49,881 | -€27,000 | -35.1% |
| Amounts payable within one year | 42/48 | €213,764 | €157,594 | -€56,170 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €12,367 | €24,290 | +€11,923 | +96.4% |
| Financial debts | 43 | €15,810 | €12,550 | -€3,260 | -20.6% |
| Credit institutions | 430/8 | €15,810 | €12,550 | -€3,260 | -20.6% |
| Trade debts | 44 | €46,958 | €75,814 | +€28,856 | +61.5% |
| Suppliers | 440/4 | €46,958 | €75,814 | +€28,856 | +61.5% |
| Taxes, remuneration and social security | 45 | €21,419 | €26,949 | +€5,530 | +25.8% |
| Taxes | 450/3 | €21,419 | €26,539 | +€5,120 | +23.9% |
| Remuneration and social security | 454/9 | - | €410 | +€410 | |
| Other amounts payable | 47/48 | €117,210 | €17,991 | -€99,219 | -84.7% |
| Remuneration, social security and pensions | 62 | - | €5,020 | +€5,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,945 | €32,043 | -€2,902 | -8.3% |
| Other operating charges | 640/8 | €14,025 | €18,220 | +€4,195 | +29.9% |
| Gross operating margin | 9900 | €103,682 | €84,077 | -€19,605 | -18.9% |
| Operating profit (loss) | 9901 | €54,712 | €28,794 | -€25,918 | -47.4% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €3,712 | €7,175 | +€3,463 | +93.3% |
| Recurring financial charges | 65 | €3,712 | €7,175 | +€3,463 | +93.3% |
| Profit (loss) for the period before taxes | 9903 | €51,000 | €21,643 | -€29,357 | -57.6% |
| Transfer from deferred taxes | 780 | - | €1,371 | +€1,371 | |
| Income taxes | 67/77 | €8,275 | €6,871 | -€1,404 | -17.0% |
| Profit (loss) for the period | 9904 | €42,725 | €16,143 | -€26,582 | -62.2% |
| Transfer from tax-exempt reserves | 789 | - | €2,702 | +€2,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,725 | €18,845 | -€23,880 | -55.9% |
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.