EUROFLORA: 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.
EUROFLORA
Largest movements
- Tangible fixed assets -€66,491
down €66,491 (-7.6%), from €872,174 to €805,683
of which Land and buildings: -€54,988
- Stocks and contracts +€32,060
up €32,060 (+4.8%), from €671,019 to €703,079
- Cash -€30,621
down €30,621 (-23.9%), from €128,365 to €97,744
mainly Debts after one year (-€80,756) and Stocks and contracts (-€32,060)
- Deferred charges and accrued income -€27,395
down €27,395 (-66.0%), from €41,494 to €14,099
- Debts after one year -€80,756
down €80,756 (-20.9%), from €386,246 to €305,491
- Tax, wage and social debts +€35,106
up €35,106 (+54.8%), from €64,086 to €99,192
of which Remuneration and social security: +€21,184
- Reserves -€26,322
down €26,322 (-5.1%), from €517,636 to €491,314
of which Distributable reserves: -€26,322
- Staff costs +€28,220
up €28,220 (+5.7%), from €497,138 to €525,359
- Depreciation -€13,129
down €13,129 (-14.1%), from €93,333 to €80,204
- Gross operating margin -€9,888
down €9,888 (-1.5%), from €649,451 to €639,562
- Other operating charges +€6,983
up €6,983 (+28.2%), from €24,783 to €31,765
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 | €1,866,390 | €1,782,605 | -€83,785 | -4.5% |
| Fixed assets | 21/28 | €874,789 | €807,283 | -€67,507 | -7.7% |
| Intangible fixed assets | 21 | €2,193 | €1,312 | -€881 | -40.2% |
| Tangible fixed assets | 22/27 | €872,174 | €805,683 | -€66,491 | -7.6% |
| Land and buildings | 22 | €835,738 | €780,750 | -€54,988 | -6.6% |
| Plant, machinery and equipment | 23 | €24,027 | €17,743 | -€6,284 | -26.2% |
| Furniture and vehicles | 24 | €12,409 | €7,189 | -€5,219 | -42.1% |
| Financial fixed assets | 28 | €422 | €287 | -€135 | -32.0% |
| Current assets | 29/58 | €991,601 | €975,322 | -€16,278 | -1.6% |
| Stocks and contracts in progress | 3 | €671,019 | €703,079 | +€32,060 | +4.8% |
| Stocks | 30/36 | €671,019 | €703,079 | +€32,060 | +4.8% |
| Amounts receivable within one year | 40/41 | €150,723 | €160,400 | +€9,678 | +6.4% |
| Trade receivables | 40 | €73,218 | €70,284 | -€2,934 | -4.0% |
| Other amounts receivable | 41 | €77,504 | €90,116 | +€12,612 | +16.3% |
| Cash at bank and in hand | 54/58 | €128,365 | €97,744 | -€30,621 | -23.9% |
| Deferred charges and accrued income | 490/1 | €41,494 | €14,099 | -€27,395 | -66.0% |
| Total equity and liabilities | 10/49 | €1,866,390 | €1,782,605 | -€83,785 | -4.5% |
| Equity | 10/15 | €542,425 | €516,103 | -€26,322 | -4.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €517,636 | €491,314 | -€26,322 | -5.1% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €480,136 | €453,814 | -€26,322 | -5.5% |
| Amounts payable | 17/49 | €1,323,965 | €1,266,502 | -€57,463 | -4.3% |
| Amounts payable after more than one year | 17 | €386,246 | €305,491 | -€80,756 | -20.9% |
| Financial debts | 170/4 | €386,246 | €305,491 | -€80,756 | -20.9% |
| Amounts payable within one year | 42/48 | €937,718 | €961,011 | +€23,293 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €78,353 | €80,952 | +€2,598 | +3.3% |
| Financial debts | 43 | €300,000 | €300,920 | +€920 | +0.3% |
| Credit institutions | 430/8 | €300,000 | €300,920 | +€920 | +0.3% |
| Trade debts | 44 | €484,960 | €467,024 | -€17,936 | -3.7% |
| Suppliers | 440/4 | €484,800 | €467,024 | -€17,776 | -3.7% |
| Bills of exchange payable | 441 | €160 | €0 | -€160 | -100% |
| Advances received on contracts in progress | 46 | €8,969 | €11,574 | +€2,604 | +29.0% |
| Taxes, remuneration and social security | 45 | €64,086 | €99,192 | +€35,106 | +54.8% |
| Taxes | 450/3 | €24,343 | €38,266 | +€13,922 | +57.2% |
| Remuneration and social security | 454/9 | €39,742 | €60,926 | +€21,184 | +53.3% |
| Other amounts payable | 47/48 | €1,350 | €1,350 | = | 0.0% |
| Non-recurring operating income | 76A | - | €26,149 | +€26,149 | |
| Remuneration, social security and pensions | 62 | €497,138 | €525,359 | +€28,220 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,333 | €80,204 | -€13,129 | -14.1% |
| Other operating charges | 640/8 | €24,783 | €31,765 | +€6,983 | +28.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €649,451 | €639,562 | -€9,888 | -1.5% |
| Operating profit (loss) | 9901 | €34,197 | €2,234 | -€31,962 | -93.5% |
| Financial income | 75/76B | €2,095 | €2,449 | +€354 | +16.9% |
| Recurring financial income | 75 | €2,095 | €2,449 | +€354 | +16.9% |
| Financial charges | 65/66B | €34,321 | €29,943 | -€4,378 | -12.8% |
| Recurring financial charges | 65 | €34,321 | €29,943 | -€4,378 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €1,970 | -€25,260 | -€27,230 | |
| Income taxes | 67/77 | €961 | €1,063 | +€102 | +10.6% |
| Profit (loss) for the period | 9904 | €1,010 | -€26,322 | -€27,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,010 | -€26,322 | -€27,332 |
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 19 October 2026 via checked.be.