Fioriplants: 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.
Fioriplants
Largest movements
- Receivables within one year +€80,656
up €80,656 (+501%), from €16,105 to €96,761
of which Other amounts receivable: +€85,308
- Current investments -€60,000
down €60,000 (-100%), from €60,000 to €0
- Cash -€30,775
down €30,775 (-32.6%), from €94,451 to €63,675
mainly Receivables within one year (-€80,656) and Net result for the year (-€27,723)
- Stocks and contracts -€19,096
down €19,096 (-57.1%), from €33,436 to €14,339
- Tangible fixed assets -€12,821
down €12,821 (-19.5%), from €65,711 to €52,890
of which Furniture and vehicles: -€11,132
- Profit (loss) carried forward -€23,279
down €23,279 (-68.4%), from -€34,008 to -€57,287
- Trade debts -€11,559
down €11,559 (-48.0%), from €24,066 to €12,507
- Reserves -€4,444
down €4,444 (-3.0%), from €149,058 to €144,614
of which Non-distributable reserves: -€22,860
- Other debts -€3,128
down €3,128 (-96.4%), from €3,246 to €117
- Gross operating margin +€5,987
up €5,987 (+53.8%), from €11,127 to €17,115
- Depreciation +€3,162
up €3,162 (+20.7%), from €15,260 to €18,423
- Staff costs +€1,872
up €1,872 (+10.1%), from €18,471 to €20,343
- Financial income +€1,153
up €1,153 (+157%), from €734 to €1,887
of which Financial income: +€1,553
- Other operating charges -€639
down €639 (-10.4%), from €6,152 to €5,513
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 | €281,426 | €240,311 | -€41,115 | -14.6% |
| Fixed assets | 21/28 | €69,135 | €56,314 | -€12,821 | -18.5% |
| Tangible fixed assets | 22/27 | €65,711 | €52,890 | -€12,821 | -19.5% |
| Land and buildings | 22 | €13,735 | €6,315 | -€7,420 | -54.0% |
| Plant, machinery and equipment | 23 | €2,015 | €7,746 | +€5,731 | +284% |
| Furniture and vehicles | 24 | €49,961 | €38,829 | -€11,132 | -22.3% |
| Financial fixed assets | 28 | €3,424 | €3,424 | = | 0.0% |
| Current assets | 29/58 | €212,291 | €183,997 | -€28,294 | -13.3% |
| Stocks and contracts in progress | 3 | €33,436 | €14,339 | -€19,096 | -57.1% |
| Stocks | 30/36 | €33,436 | €14,339 | -€19,096 | -57.1% |
| Amounts receivable within one year | 40/41 | €16,105 | €96,761 | +€80,656 | +501% |
| Trade receivables | 40 | €5,116 | €464 | -€4,652 | -90.9% |
| Other amounts receivable | 41 | €10,989 | €96,297 | +€85,308 | +776% |
| Current investments | 50/53 | €60,000 | €0 | -€60,000 | -100% |
| Cash at bank and in hand | 54/58 | €94,451 | €63,675 | -€30,775 | -32.6% |
| Deferred charges and accrued income | 490/1 | €8,299 | €9,221 | +€922 | +11.1% |
| Total equity and liabilities | 10/49 | €281,426 | €240,311 | -€41,115 | -14.6% |
| Equity | 10/15 | €251,250 | €223,527 | -€27,723 | -11.0% |
| Contributions | 10/11 | €136,200 | €136,200 | = | 0.0% |
| Reserves | 13 | €149,058 | €144,614 | -€4,444 | -3.0% |
| Non-distributable reserves | 130/1 | €22,860 | €0 | -€22,860 | -100% |
| Reserves not available under the articles | 1311 | €22,860 | €0 | -€22,860 | -100% |
| Tax-exempt reserves | 132 | €4,444 | €0 | -€4,444 | -100% |
| Distributable reserves | 133 | €121,754 | €144,614 | +€22,860 | +18.8% |
| Profit (loss) carried forward | 14 | -€34,008 | -€57,287 | -€23,279 | -68.4% |
| Amounts payable | 17/49 | €30,176 | €16,784 | -€13,392 | -44.4% |
| Amounts payable within one year | 42/48 | €28,708 | €14,993 | -€13,716 | -47.8% |
| Trade debts | 44 | €24,066 | €12,507 | -€11,559 | -48.0% |
| Suppliers | 440/4 | €24,066 | €12,507 | -€11,559 | -48.0% |
| Taxes, remuneration and social security | 45 | €1,396 | €2,368 | +€971 | +69.6% |
| Taxes | 450/3 | €0 | €887 | +€887 | |
| Remuneration and social security | 454/9 | €1,396 | €1,480 | +€84 | +6.0% |
| Other amounts payable | 47/48 | €3,246 | €117 | -€3,128 | -96.4% |
| Accrued charges and deferred income | 492/3 | €1,467 | €1,791 | +€324 | +22.1% |
| Remuneration, social security and pensions | 62 | €18,471 | €20,343 | +€1,872 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,260 | €18,423 | +€3,162 | +20.7% |
| Other operating charges | 640/8 | €6,152 | €5,513 | -€639 | -10.4% |
| Non-recurring operating charges | 66A | - | €963 | +€963 | |
| Gross operating margin | 9900 | €11,127 | €17,115 | +€5,987 | +53.8% |
| Operating profit (loss) | 9901 | -€28,756 | -€28,128 | +€628 | +2.2% |
| Financial income | 75/76B | €734 | €1,887 | +€1,153 | +157% |
| Recurring financial income | 75 | €334 | €1,887 | +€1,553 | +465% |
| Non-recurring financial income | 76B | €400 | €0 | -€400 | -100% |
| Financial charges | 65/66B | €1,182 | €1,320 | +€138 | +11.7% |
| Recurring financial charges | 65 | €1,182 | €1,320 | +€138 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€29,204 | -€27,561 | +€1,643 | +5.6% |
| Income taxes | 67/77 | €243 | €162 | -€81 | -33.2% |
| Profit (loss) for the period | 9904 | -€29,446 | -€27,723 | +€1,723 | +5.9% |
| Transfer from tax-exempt reserves | 789 | - | €4,444 | +€4,444 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,446 | -€23,279 | +€6,168 | +20.9% |
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 24 October 2026 via checked.be.