FIFLORMA: 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.
FIFLORMA
Largest movements
- Receivables within one year +€297,335
up €297,335 (+316.6%), from €93,910 to €391,245
of which Other amounts receivable: +€289,840
- Current investments -€209,652
down €209,652 (-100.0%), from €209,652 to €0
- Tangible fixed assets -€187,456
down €187,456 (-15.9%), from €1.2m to €992,716
- Cash +€178,118
up €178,118 (+78.6%), from €226,662 to €404,780
mainly Other debts (+€311,873) and Net result for the year (+€226,393)
- Stocks and contracts +€29,149
up €29,149 (+8.3%), from €352,253 to €381,403
- Other debts +€311,873
new in 2025: €311,873
- Trade debts -€108,685
down €108,685 (-50.2%), from €216,375 to €107,690
- Reserves -€85,480
down €85,480 (-10.1%), from €844,919 to €759,439
of which Distributable reserves: -€85,480
- Gross operating margin +€185,338
up €185,338 (+13.4%), from €1.4m to €1.6m
- Staff costs +€162,771
up €162,771 (+19.5%), from €834,994 to €997,765
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.
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 | €2,076,951 | €2,177,649 | +€100,698 | +4.8% |
| Fixed assets | 21/28 | €1,180,172 | €992,716 | -€187,456 | -15.9% |
| Tangible fixed assets | 22/27 | €1,180,172 | €992,716 | -€187,456 | -15.9% |
| Plant, machinery and equipment | 23 | €652,126 | €558,588 | -€93,538 | -14.3% |
| Furniture and vehicles | 24 | €89,650 | €60,764 | -€28,887 | -32.2% |
| Other tangible fixed assets | 26 | €438,396 | €373,363 | -€65,032 | -14.8% |
| Current assets | 29/58 | €896,779 | €1,184,933 | +€288,155 | +32.1% |
| Stocks and contracts in progress | 3 | €352,253 | €381,403 | +€29,149 | +8.3% |
| Stocks | 30/36 | €352,253 | €381,403 | +€29,149 | +8.3% |
| Amounts receivable within one year | 40/41 | €93,910 | €391,245 | +€297,335 | +316.6% |
| Trade receivables | 40 | €93,910 | €101,405 | +€7,495 | +8.0% |
| Other amounts receivable | 41 | - | €289,840 | +€289,840 | |
| Current investments | 50/53 | €209,652 | €0 | -€209,652 | -100.0% |
| Cash at bank and in hand | 54/58 | €226,662 | €404,780 | +€178,118 | +78.6% |
| Deferred charges and accrued income | 490/1 | €14,302 | €7,506 | -€6,796 | -47.5% |
| Total equity and liabilities | 10/49 | €2,076,951 | €2,177,649 | +€100,698 | +4.8% |
| Equity | 10/15 | €1,244,919 | €1,159,439 | -€85,480 | -6.9% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €844,919 | €759,439 | -€85,480 | -10.1% |
| Tax-exempt reserves | 132 | €7,179 | €7,179 | = | 0.0% |
| Distributable reserves | 133 | €837,740 | €752,260 | -€85,480 | -10.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €832,031 | €1,018,210 | +€186,178 | +22.4% |
| Amounts payable after more than one year | 17 | €306,847 | €299,101 | -€7,746 | -2.5% |
| Financial debts | 170/4 | €244,347 | €131,716 | -€112,631 | -46.1% |
| Trade debts | 175 | €62,500 | €167,385 | +€104,885 | +167.8% |
| Amounts payable within one year | 42/48 | €525,184 | €719,109 | +€193,924 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €174,068 | €175,131 | +€1,063 | +0.6% |
| Trade debts | 44 | €216,375 | €107,690 | -€108,685 | -50.2% |
| Suppliers | 440/4 | €216,375 | €107,690 | -€108,685 | -50.2% |
| Taxes, remuneration and social security | 45 | €134,742 | €124,415 | -€10,327 | -7.7% |
| Taxes | 450/3 | €16,571 | €5,891 | -€10,680 | -64.5% |
| Remuneration and social security | 454/9 | €118,170 | €118,524 | +€354 | +0.3% |
| Other amounts payable | 47/48 | - | €311,873 | +€311,873 | |
| Remuneration, social security and pensions | 62 | €834,994 | €997,765 | +€162,771 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,630 | €214,450 | +€4,820 | +2.3% |
| Other operating charges | 640/8 | €8,207 | €6,894 | -€1,314 | -16.0% |
| Gross operating margin | 9900 | €1,384,063 | €1,569,401 | +€185,338 | +13.4% |
| Operating profit (loss) | 9901 | €331,232 | €350,293 | +€19,061 | +5.8% |
| Financial income | 75/76B | €10,479 | €9,581 | -€898 | -8.6% |
| Recurring financial income | 75 | €10,479 | €9,581 | -€898 | -8.6% |
| Financial charges | 65/66B | €32,866 | €31,604 | -€1,262 | -3.8% |
| Recurring financial charges | 65 | €32,866 | €31,604 | -€1,262 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €308,844 | €328,270 | +€19,426 | +6.3% |
| Income taxes | 67/77 | €91,991 | €101,877 | +€9,886 | +10.7% |
| Profit (loss) for the period | 9904 | €216,853 | €226,393 | +€9,539 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €216,853 | €226,393 | +€9,539 | +4.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.