FLOOR MASTER: 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.
FLOOR MASTER
Largest movements
- Receivables within one year -€61,742
down €61,742 (-15.3%), from €403,671 to €341,929
of which Other amounts receivable: -€98,742
- Cash -€41,410
down €41,410 (-20.3%), from €203,603 to €162,193
mainly Contributions, distributions and other (-€163,104) and Tax, wage and social debts (-€15,167)
- Reserves -€91,118
down €91,118 (-16.2%), from €564,045 to €472,928
of which Distributable reserves: -€91,118
- Tax, wage and social debts -€15,167
down €15,167 (-52.7%), from €28,760 to €13,594
- Gross operating margin +€52,609
up €52,609 (+119.1%), from €44,168 to €96,777
- Taxes +€15,306
up €15,306 (+83.7%), from €18,288 to €33,594
- Financial income -€3,437
down €3,437 (-27.6%), from €12,435 to €8,998
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 | €607,273 | €504,121 | -€103,152 | -17.0% |
| Current assets | 29/58 | €607,273 | €504,121 | -€103,152 | -17.0% |
| Amounts receivable within one year | 40/41 | €403,671 | €341,929 | -€61,742 | -15.3% |
| Trade receivables | 40 | €77,000 | €114,000 | +€37,000 | +48.1% |
| Other amounts receivable | 41 | €326,671 | €227,929 | -€98,742 | -30.2% |
| Cash at bank and in hand | 54/58 | €203,603 | €162,193 | -€41,410 | -20.3% |
| Total equity and liabilities | 10/49 | €607,273 | €504,121 | -€103,152 | -17.0% |
| Equity | 10/15 | €570,245 | €479,128 | -€91,118 | -16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €564,045 | €472,928 | -€91,118 | -16.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €564,045 | €472,928 | -€91,118 | -16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,028 | €24,994 | -€12,034 | -32.5% |
| Amounts payable within one year | 42/48 | €37,028 | €24,994 | -€12,034 | -32.5% |
| Trade debts | 44 | €8,267 | €11,400 | +€3,133 | +37.9% |
| Suppliers | 440/4 | €8,267 | €11,400 | +€3,133 | +37.9% |
| Taxes, remuneration and social security | 45 | €28,760 | €13,594 | -€15,167 | -52.7% |
| Taxes | 450/3 | €28,760 | €13,594 | -€15,167 | -52.7% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €44,168 | €96,777 | +€52,609 | +119.1% |
| Operating profit (loss) | 9901 | €44,050 | €96,657 | +€52,607 | +119.4% |
| Financial income | 75/76B | €12,435 | €8,998 | -€3,437 | -27.6% |
| Recurring financial income | 75 | €12,435 | €8,998 | -€3,437 | -27.6% |
| Financial charges | 65/66B | €65 | €75 | +€10 | +14.7% |
| Recurring financial charges | 65 | €65 | €75 | +€10 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €56,420 | €105,580 | +€49,160 | +87.1% |
| Income taxes | 67/77 | €18,288 | €33,594 | +€15,306 | +83.7% |
| Profit (loss) for the period | 9904 | €38,132 | €71,986 | +€33,854 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,132 | €71,986 | +€33,854 | +88.8% |
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 11 October 2026 via checked.be.