FLOORLINE: 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
FLOORLINE
NACE 46.473, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,040
2024 · -€60,080+€68,119
Equity
€13,887
2024 · €5,848+€8,040
Cash
€6,564
2024 · €2,144+€4,419
Balance sheet total
€472,088
2024 · €534,423-€62,334
Largest movements
Assets
- Receivables within one year -€41,977
down €41,977 (-50.6%), from €82,919 to €40,943
of which Trade receivables: -€31,578
- Stocks and contracts -€20,567
down €20,567 (-19.1%), from €107,883 to €87,316
Equity and liabilities
- Debts after one year -€45,657
down €45,657 (-22.9%), from €199,540 to €153,884
- Short-term financial debts -€19,309
down €19,309 (-62.5%), from €30,912 to €11,604
- Profit (loss) carried forward +€9,710
up €9,710 (+3.1%), from -€309,829 to -€300,119
- Tax, wage and social debts -€9,262
down €9,262 (-63.7%), from €14,545 to €5,283
- Revaluation surpluses -€6,616
down €6,616 (-3.4%), from €193,943 to €187,327
Income statement
- Depreciation -€44,917
down €44,917 (-72.1%), from €62,294 to €17,377
- Gross operating margin +€27,258
up €27,258 (+61.0%), from €44,716 to €71,974
- Taxes +€9,609
up €9,609 (+4,016%), from €239 to €9,848
- Financial charges -€5,546
down €5,546 (-17.8%), from €31,131 to €25,585
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
-€60,080
Gross operating margin
+€27,258
Depreciation
+€44,917
Other operating charges
+€126
Financial income
-€120
Financial charges
+€5,546
Taxes
-€9,609
Result 2025
€8,040
raises the resultlowers the result
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
+€87,220
Investment
-€17,952
Financing
-€64,849
Cash 2024
€2,144
From operations (derived)
+€87,220
Net result for the year
+€8,040
Depreciation
+€17,377
Stocks and contracts
+€20,567
Receivables within one year
+€41,977
Deferred charges and accrued income
+€4,784
Provisions
-€860
Trade debts
+€4,924
Tax, wage and social debts
-€9,262
Other debts
+€1,358
Accrued charges and deferred income
-€1,685
Investment (derived)
-€17,952
Investment in fixed assets (net)
-€17,952
Financing
-€64,849
Debts after one year
-€45,657
Current portion of long-term debt
+€117
Short-term financial debts
-€19,309
Cash 2025
€6,564
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €534,423 | €472,088 | -€62,334 | -11.7% |
| Fixed assets | 21/28 | €333,783 | €334,357 | +€574 | +0.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €333,783 | €334,357 | +€574 | +0.2% |
| Land and buildings | 22 | €318,648 | €330,621 | +€11,973 | +3.8% |
| Plant, machinery and equipment | 23 | €5,895 | €2,966 | -€2,929 | -49.7% |
| Furniture and vehicles | 24 | €9,240 | €770 | -€8,469 | -91.7% |
| Current assets | 29/58 | €200,639 | €137,731 | -€62,908 | -31.4% |
| Stocks and contracts in progress | 3 | €107,883 | €87,316 | -€20,567 | -19.1% |
| Stocks | 30/36 | €107,883 | €87,316 | -€20,567 | -19.1% |
| Amounts receivable within one year | 40/41 | €82,919 | €40,943 | -€41,977 | -50.6% |
| Trade receivables | 40 | €69,824 | €38,246 | -€31,578 | -45.2% |
| Other amounts receivable | 41 | €13,096 | €2,697 | -€10,399 | -79.4% |
| Cash at bank and in hand | 54/58 | €2,144 | €6,564 | +€4,419 | +206% |
| Deferred charges and accrued income | 490/1 | €7,693 | €2,908 | -€4,784 | -62.2% |
| Total equity and liabilities | 10/49 | €534,423 | €472,088 | -€62,334 | -11.7% |
| Equity | 10/15 | €5,848 | €13,887 | +€8,040 | +137% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Revaluation surpluses | 12 | €193,943 | €187,327 | -€6,616 | -3.4% |
| Reserves | 13 | €103,734 | €108,679 | +€4,945 | +4.8% |
| Tax-exempt reserves | 132 | €35,916 | €34,246 | -€1,670 | -4.7% |
| Distributable reserves | 133 | €67,818 | €74,433 | +€6,616 | +9.8% |
| Profit (loss) carried forward | 14 | -€309,829 | -€300,119 | +€9,710 | +3.1% |
| Provisions and deferred taxes | 16 | €18,502 | €17,642 | -€860 | -4.7% |
| Deferred taxes | 168 | €18,502 | €17,642 | -€860 | -4.7% |
| Amounts payable | 17/49 | €510,073 | €440,559 | -€69,513 | -13.6% |
| Amounts payable after more than one year | 17 | €199,540 | €153,884 | -€45,657 | -22.9% |
| Financial debts | 170/4 | €199,540 | €153,884 | -€45,657 | -22.9% |
| Amounts payable within one year | 42/48 | €295,543 | €273,371 | -€22,172 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €45,540 | €45,657 | +€117 | +0.3% |
| Financial debts | 43 | €30,912 | €11,604 | -€19,309 | -62.5% |
| Credit institutions | 430/8 | €30,912 | €11,604 | -€19,309 | -62.5% |
| Trade debts | 44 | €12,144 | €17,069 | +€4,924 | +40.5% |
| Suppliers | 440/4 | €12,144 | €17,069 | +€4,924 | +40.5% |
| Taxes, remuneration and social security | 45 | €14,545 | €5,283 | -€9,262 | -63.7% |
| Taxes | 450/3 | €14,545 | €5,283 | -€9,262 | -63.7% |
| Other amounts payable | 47/48 | €192,401 | €193,759 | +€1,358 | +0.7% |
| Accrued charges and deferred income | 492/3 | €14,990 | €13,305 | -€1,685 | -11.2% |
| Non-recurring operating income | 76A | - | €30,286 | +€30,286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,294 | €17,377 | -€44,917 | -72.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €12,120 | €11,994 | -€126 | -1.0% |
| Gross operating margin | 9900 | €44,716 | €71,974 | +€27,258 | +61.0% |
| Operating profit (loss) | 9901 | -€29,699 | €42,603 | +€72,301 | |
| Financial income | 75/76B | €129 | €9 | -€120 | -92.8% |
| Recurring financial income | 75 | €129 | €9 | -€120 | -92.8% |
| Financial charges | 65/66B | €31,131 | €25,585 | -€5,546 | -17.8% |
| Recurring financial charges | 65 | €31,131 | €25,585 | -€5,546 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€60,701 | €17,027 | +€77,728 | |
| Transfer from deferred taxes | 780 | €860 | €860 | = | 0.0% |
| Income taxes | 67/77 | €239 | €9,848 | +€9,609 | +4,016% |
| Profit (loss) for the period | 9904 | -€60,080 | €8,040 | +€68,119 | |
| Transfer from tax-exempt reserves | 789 | €1,670 | €1,670 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,409 | €9,710 | +€68,119 |
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 13 October 2026 via checked.be.