FARMA FLOROSA: 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.
FARMA FLOROSA
Largest movements
- Cash +€25,261
up €25,261 (+79.6%), from €31,747 to €57,007
mainly Net result for the year (+€36,487) and Tax, wage and social debts (+€4,160)
- Receivables within one year +€13,980
up €13,980 (+19.4%), from €72,012 to €85,992
of which Trade receivables: +€12,052
- Current investments +€6,103
up €6,103 (+257%), from €2,372 to €8,475
- Tangible fixed assets -€3,927
down €3,927 (-2.8%), from €141,800 to €137,873
of which Furniture and vehicles: -€3,679
- Reserves +€36,487
up €36,487 (+12.8%), from €284,439 to €320,926
- Tax, wage and social debts +€4,160
up €4,160 (+86.7%), from €4,800 to €8,959
of which Remuneration and social security: +€2,508
- Other debts -€3,542
no longer reported in 2025 (was €3,542)
- Depreciation -€16,959
down €16,959 (-81.2%), from €20,886 to €3,927
- Gross operating margin -€7,001
down €7,001 (-10.7%), from €65,346 to €58,345
- Taxes +€2,868
up €2,868 (+22.4%), from €12,820 to €15,688
- Financial income -€2,471
down €2,471 (-56.5%), from €4,377 to €1,906
- Other operating charges +€908
up €908 (+113%), from €801 to €1,709
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 | €311,442 | €350,389 | +€38,948 | +12.5% |
| Fixed assets | 21/28 | €141,800 | €137,873 | -€3,927 | -2.8% |
| Tangible fixed assets | 22/27 | €141,800 | €137,873 | -€3,927 | -2.8% |
| Land and buildings | 22 | €125,000 | €125,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,277 | €2,029 | -€248 | -10.9% |
| Furniture and vehicles | 24 | €14,523 | €10,844 | -€3,679 | -25.3% |
| Current assets | 29/58 | €169,642 | €212,516 | +€42,875 | +25.3% |
| Amounts receivable after more than one year | 29 | €61,599 | €58,267 | -€3,332 | -5.4% |
| Other amounts receivable | 291 | €61,599 | €58,267 | -€3,332 | -5.4% |
| Amounts receivable within one year | 40/41 | €72,012 | €85,992 | +€13,980 | +19.4% |
| Trade receivables | 40 | €12,415 | €24,466 | +€12,052 | +97.1% |
| Other amounts receivable | 41 | €59,597 | €61,526 | +€1,929 | +3.2% |
| Current investments | 50/53 | €2,372 | €8,475 | +€6,103 | +257% |
| Cash at bank and in hand | 54/58 | €31,747 | €57,007 | +€25,261 | +79.6% |
| Deferred charges and accrued income | 490/1 | €1,912 | €2,774 | +€862 | +45.1% |
| Total equity and liabilities | 10/49 | €311,442 | €350,389 | +€38,948 | +12.5% |
| Equity | 10/15 | €296,839 | €333,326 | +€36,487 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €284,439 | €320,926 | +€36,487 | +12.8% |
| Distributable reserves | 133 | €284,439 | €320,926 | +€36,487 | +12.8% |
| Amounts payable | 17/49 | €14,603 | €17,064 | +€2,461 | +16.9% |
| Amounts payable within one year | 42/48 | €14,603 | €17,064 | +€2,461 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €3,389 | €3,375 | -€14 | -0.4% |
| Trade debts | 44 | €2,873 | €4,730 | +€1,857 | +64.6% |
| Suppliers | 440/4 | €2,873 | €4,730 | +€1,857 | +64.6% |
| Taxes, remuneration and social security | 45 | €4,800 | €8,959 | +€4,160 | +86.7% |
| Taxes | 450/3 | €4,800 | €6,451 | +€1,652 | +34.4% |
| Remuneration and social security | 454/9 | - | €2,508 | +€2,508 | |
| Other amounts payable | 47/48 | €3,542 | - | -€3,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,886 | €3,927 | -€16,959 | -81.2% |
| Other operating charges | 640/8 | €801 | €1,709 | +€908 | +113% |
| Gross operating margin | 9900 | €65,346 | €58,345 | -€7,001 | -10.7% |
| Operating profit (loss) | 9901 | €43,659 | €52,709 | +€9,051 | +20.7% |
| Financial income | 75/76B | €4,377 | €1,906 | -€2,471 | -56.5% |
| Recurring financial income | 75 | €4,377 | €1,906 | -€2,471 | -56.5% |
| Financial charges | 65/66B | €1,873 | €2,440 | +€567 | +30.3% |
| Recurring financial charges | 65 | €1,873 | €2,440 | +€567 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €46,163 | €52,175 | +€6,012 | +13.0% |
| Income taxes | 67/77 | €12,820 | €15,688 | +€2,868 | +22.4% |
| Profit (loss) for the period | 9904 | €33,343 | €36,487 | +€3,144 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,343 | €36,487 | +€3,144 | +9.4% |
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 15 October 2026 via checked.be.