FLO & CO: 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.
FLO & CO
Largest movements
- Cash +€35,197
up €35,197 (+13.4%), from €263,516 to €298,713
mainly Net result for the year (+€73,977) and Other debts (+€44,037)
- Receivables within one year +€33,696
up €33,696 (+15.6%), from €215,458 to €249,155
of which Trade receivables: +€37,405
- Tangible fixed assets -€21,593
down €21,593 (-5.0%), from €434,362 to €412,769
of which Land and buildings: -€21,747
- Other debts +€44,037
up €44,037 (+73,974%), from €60 to €44,097
- Tax, wage and social debts +€33,863
up €33,863 (+164%), from €20,601 to €54,464
- Debts after one year -€30,715
down €30,715 (-15.1%), from €203,527 to €172,811
- Reserves -€13,023
down €13,023 (-2.2%), from €598,384 to €585,361
- Gross operating margin -€17,420
down €17,420 (-10.9%), from €160,501 to €143,081
- Taxes -€2,972
down €2,972 (-8.2%), from €36,327 to €33,356
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 | €1,004,446 | €1,040,168 | +€35,723 | +3.6% |
| Fixed assets | 21/28 | €434,362 | €412,769 | -€21,593 | -5.0% |
| Tangible fixed assets | 22/27 | €434,362 | €412,769 | -€21,593 | -5.0% |
| Land and buildings | 22 | €425,858 | €404,111 | -€21,747 | -5.1% |
| Plant, machinery and equipment | 23 | €6,379 | €4,415 | -€1,963 | -30.8% |
| Furniture and vehicles | 24 | €2,125 | €4,242 | +€2,117 | +99.7% |
| Current assets | 29/58 | €570,084 | €627,399 | +€57,316 | +10.1% |
| Stocks and contracts in progress | 3 | €89,443 | €79,054 | -€10,389 | -11.6% |
| Stocks | 30/36 | €89,443 | €79,054 | -€10,389 | -11.6% |
| Amounts receivable within one year | 40/41 | €215,458 | €249,155 | +€33,696 | +15.6% |
| Trade receivables | 40 | €211,750 | €249,155 | +€37,405 | +17.7% |
| Other amounts receivable | 41 | €3,708 | - | -€3,708 | |
| Cash at bank and in hand | 54/58 | €263,516 | €298,713 | +€35,197 | +13.4% |
| Deferred charges and accrued income | 490/1 | €1,666 | €477 | -€1,189 | -71.3% |
| Total equity and liabilities | 10/49 | €1,004,446 | €1,040,168 | +€35,723 | +3.6% |
| Equity | 10/15 | €748,384 | €735,361 | -€13,023 | -1.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €598,384 | €585,361 | -€13,023 | -2.2% |
| Distributable reserves | 133 | €598,384 | €585,361 | -€13,023 | -2.2% |
| Amounts payable | 17/49 | €256,062 | €304,808 | +€48,746 | +19.0% |
| Amounts payable after more than one year | 17 | €203,527 | €172,811 | -€30,715 | -15.1% |
| Financial debts | 170/4 | €203,527 | €172,811 | -€30,715 | -15.1% |
| Amounts payable within one year | 42/48 | €51,001 | €129,284 | +€78,283 | +153% |
| Current portion of amounts payable after more than one year | 42 | €30,306 | €30,715 | +€409 | +1.4% |
| Trade debts | 44 | €35 | €8 | -€27 | -77.1% |
| Suppliers | 440/4 | €35 | €8 | -€27 | -77.1% |
| Taxes, remuneration and social security | 45 | €20,601 | €54,464 | +€33,863 | +164% |
| Taxes | 450/3 | €20,601 | €54,464 | +€33,863 | +164% |
| Other amounts payable | 47/48 | €60 | €44,097 | +€44,037 | +73,974% |
| Accrued charges and deferred income | 492/3 | €1,534 | €2,712 | +€1,178 | +76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,356 | €28,753 | +€397 | +1.4% |
| Other operating charges | 640/8 | €3,094 | €4,169 | +€1,075 | +34.8% |
| Gross operating margin | 9900 | €160,501 | €143,081 | -€17,420 | -10.9% |
| Operating profit (loss) | 9901 | €129,052 | €110,158 | -€18,893 | -14.6% |
| Financial income | 75/76B | €889 | €917 | +€28 | +3.2% |
| Recurring financial income | 75 | €889 | €917 | +€28 | +3.2% |
| Financial charges | 65/66B | €4,059 | €3,743 | -€316 | -7.8% |
| Recurring financial charges | 65 | €4,059 | €3,743 | -€316 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €125,882 | €107,333 | -€18,549 | -14.7% |
| Income taxes | 67/77 | €36,327 | €33,356 | -€2,972 | -8.2% |
| Profit (loss) for the period | 9904 | €89,555 | €73,977 | -€15,577 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,555 | €73,977 | -€15,577 | -17.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.