FLARONIS SA: 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.
What changed
FLARONIS SA
NACE 46.360, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€78,704
2024 · -€48,595+€127,299
Equity
€477,685
2024 · €398,981+€78,704
Cash
€138,147
2024 · €159,937-€21,790
Balance sheet total
€1.3m
2024 · €1.3m+€73,039
Largest movements
Assets
- Stocks and contracts +€65,053
up €65,053 (+9.8%), from €663,166 to €728,218
- Tangible fixed assets +€43,779
up €43,779 (+31.3%), from €139,851 to €183,630
of which Furniture and vehicles: +€54,366
- Receivables within one year -€23,755
down €23,755 (-9.3%), from €255,154 to €231,399
- Cash -€21,790
down €21,790 (-13.6%), from €159,937 to €138,147
mainly Investment in fixed assets (net) (-€74,069) and Stocks and contracts (-€65,053)
Equity and liabilities
- Profit (loss) carried forward +€78,704
up €78,704 (+17.8%), from -€442,519 to -€363,815
Income statement
- Gross operating margin +€95,721
up €95,721 (+37.9%), from €252,319 to €348,040
- Staff costs -€48,650
down €48,650 (-18.8%), from €258,820 to €210,170
- Depreciation +€8,604
up €8,604 (+37.9%), from €22,685 to €31,289
- Write-downs +€6,888
new in 2025: €6,888
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.
Result 2024
-€48,595
Gross operating margin
+€95,721
Staff costs
+€48,650
Depreciation
-€8,604
Write-downs
-€6,888
Other operating charges
-€1,331
Other operating items
+€462
Financial income
-€1,888
Financial charges
+€1,173
Taxes
+€5
Result 2025
€78,704
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€59,086
Investment
-€74,069
Financing
-€6,807
Cash 2024
€159,937
From operations (derived)
+€59,086
Net result for the year
+€78,704
Depreciation
+€31,289
Stocks and contracts
-€65,053
Receivables within one year
+€23,755
Deferred charges and accrued income
-€10,752
Trade debts
+€11,068
Tax, wage and social debts
-€10,026
Accrued charges and deferred income
+€99
Investment (derived)
-€74,069
Investment in fixed assets (net)
-€74,069
Financing
-€6,807
Debts after one year
-€7,129
Current portion of long-term debt
+€322
Cash 2025
€138,147
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,250,079 | €1,323,117 | +€73,039 | +5.8% |
| Fixed assets | 21/28 | €157,528 | €200,307 | +€42,780 | +27.2% |
| Intangible fixed assets | 21 | €2,803 | €1,803 | -€1,000 | -35.7% |
| Tangible fixed assets | 22/27 | €139,851 | €183,630 | +€43,779 | +31.3% |
| Land and buildings | 22 | €15,452 | €15,452 | = | 0.0% |
| Plant, machinery and equipment | 23 | €63,425 | €52,839 | -€10,586 | -16.7% |
| Furniture and vehicles | 24 | €60,974 | €115,339 | +€54,366 | +89.2% |
| Financial fixed assets | 28 | €14,874 | €14,874 | = | 0.0% |
| Current assets | 29/58 | €1,092,551 | €1,122,810 | +€30,259 | +2.8% |
| Stocks and contracts in progress | 3 | €663,166 | €728,218 | +€65,053 | +9.8% |
| Stocks | 30/36 | €663,166 | €728,218 | +€65,053 | +9.8% |
| Amounts receivable within one year | 40/41 | €255,154 | €231,399 | -€23,755 | -9.3% |
| Trade receivables | 40 | €255,154 | €231,399 | -€23,755 | -9.3% |
| Cash at bank and in hand | 54/58 | €159,937 | €138,147 | -€21,790 | -13.6% |
| Deferred charges and accrued income | 490/1 | €14,294 | €25,046 | +€10,752 | +75.2% |
| Total equity and liabilities | 10/49 | €1,250,079 | €1,323,117 | +€73,039 | +5.8% |
| Equity | 10/15 | €398,981 | €477,685 | +€78,704 | +19.7% |
| Contributions | 10/11 | €765,000 | €765,000 | = | 0.0% |
| Capital | 10 | €765,000 | €765,000 | = | 0.0% |
| Issued capital | 100 | €765,000 | €765,000 | = | 0.0% |
| Reserves | 13 | €76,500 | €76,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76,500 | €76,500 | = | 0.0% |
| Legal reserve | 130 | €76,500 | €76,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€442,519 | -€363,815 | +€78,704 | +17.8% |
| Amounts payable | 17/49 | €851,098 | €845,432 | -€5,665 | -0.7% |
| Amounts payable after more than one year | 17 | €23,756 | €16,626 | -€7,129 | -30.0% |
| Financial debts | 170/4 | €23,756 | €16,626 | -€7,129 | -30.0% |
| Amounts payable within one year | 42/48 | €815,126 | €816,491 | +€1,365 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €6,807 | €7,129 | +€322 | +4.7% |
| Trade debts | 44 | €775,743 | €786,812 | +€11,068 | +1.4% |
| Suppliers | 440/4 | €775,743 | €786,812 | +€11,068 | +1.4% |
| Taxes, remuneration and social security | 45 | €32,575 | €22,550 | -€10,026 | -30.8% |
| Taxes | 450/3 | €7,445 | €7,738 | +€293 | +3.9% |
| Remuneration and social security | 454/9 | €25,130 | €14,811 | -€10,319 | -41.1% |
| Accrued charges and deferred income | 492/3 | €12,216 | €12,315 | +€99 | +0.8% |
| Non-recurring operating income | 76A | - | €9,869 | +€9,869 | |
| Remuneration, social security and pensions | 62 | €258,820 | €210,170 | -€48,650 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,685 | €31,289 | +€8,604 | +37.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,888 | +€6,888 | |
| Other operating charges | 640/8 | €18,795 | €20,126 | +€1,331 | +7.1% |
| Non-recurring operating charges | 66A | €657 | €195 | -€462 | -70.3% |
| Gross operating margin | 9900 | €252,319 | €348,040 | +€95,721 | +37.9% |
| Operating profit (loss) | 9901 | -€48,639 | €79,370 | +€128,009 | |
| Financial income | 75/76B | €7,411 | €5,523 | -€1,888 | -25.5% |
| Recurring financial income | 75 | €7,411 | €5,523 | -€1,888 | -25.5% |
| Financial charges | 65/66B | €6,639 | €5,466 | -€1,173 | -17.7% |
| Recurring financial charges | 65 | €6,639 | €5,466 | -€1,173 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€47,867 | €79,427 | +€127,294 | |
| Income taxes | 67/77 | €728 | €723 | -€5 | -0.7% |
| Profit (loss) for the period | 9904 | -€48,595 | €78,704 | +€127,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,595 | €78,704 | +€127,299 |
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 18 October 2026 via checked.be.