FLOR'ALINE: 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.
FLOR'ALINE
Largest movements
- Cash -€15,821
down €15,821 (-12.8%), from €123,582 to €107,761
mainly Investment in fixed assets (net) (-€11,625) and Contributions, distributions and other (-€10,000)
- Stocks and contracts -€9,164
down €9,164 (-15.4%), from €59,511 to €50,347
- Receivables within one year -€8,357
down €8,357 (-12.8%), from €65,436 to €57,080
of which Other amounts receivable: -€7,274
- Tangible fixed assets -€3,806
down €3,806 (-11.2%), from €34,061 to €30,254
of which Furniture and vehicles: -€2,860
- Reserves -€10,000
down €10,000 (-5.8%), from €172,778 to €162,778
- Trade debts -€9,887
down €9,887 (-91.9%), from €10,760 to €873
- Debts after one year -€9,470
no longer reported in 2025 (was €9,470)
- Profit (loss) carried forward -€7,742
down €7,742 (-54.2%), from €14,286 to €6,545
- Staff costs +€19,729
up €19,729 (+17.9%), from €109,972 to €129,701
- Gross operating margin -€15,825
down €15,825 (-10.2%), from €155,308 to €139,483
- Taxes -€8,985
no longer reported in 2025 (was €8,985)
- Depreciation +€1,646
up €1,646 (+11.9%), from €13,785 to €15,431
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 | €288,664 | €252,143 | -€36,521 | -12.7% |
| Fixed assets | 21/28 | €34,061 | €30,254 | -€3,806 | -11.2% |
| Tangible fixed assets | 22/27 | €34,061 | €30,254 | -€3,806 | -11.2% |
| Plant, machinery and equipment | 23 | €1,026 | €80 | -€946 | -92.2% |
| Furniture and vehicles | 24 | €33,035 | €30,175 | -€2,860 | -8.7% |
| Current assets | 29/58 | €254,603 | €221,888 | -€32,715 | -12.8% |
| Stocks and contracts in progress | 3 | €59,511 | €50,347 | -€9,164 | -15.4% |
| Stocks | 30/36 | €59,511 | €50,347 | -€9,164 | -15.4% |
| Amounts receivable within one year | 40/41 | €65,436 | €57,080 | -€8,357 | -12.8% |
| Trade receivables | 40 | €2,070 | €987 | -€1,082 | -52.3% |
| Other amounts receivable | 41 | €63,366 | €56,092 | -€7,274 | -11.5% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €123,582 | €107,761 | -€15,821 | -12.8% |
| Deferred charges and accrued income | 490/1 | €6,074 | €6,701 | +€626 | +10.3% |
| Total equity and liabilities | 10/49 | €288,664 | €252,143 | -€36,521 | -12.7% |
| Equity | 10/15 | €197,065 | €179,323 | -€17,742 | -9.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €172,778 | €162,778 | -€10,000 | -5.8% |
| Distributable reserves | 133 | €172,778 | €162,778 | -€10,000 | -5.8% |
| Profit (loss) carried forward | 14 | €14,286 | €6,545 | -€7,742 | -54.2% |
| Amounts payable | 17/49 | €91,599 | €72,820 | -€18,780 | -20.5% |
| Amounts payable after more than one year | 17 | €9,470 | - | -€9,470 | |
| Financial debts | 170/4 | €9,470 | - | -€9,470 | |
| Amounts payable within one year | 42/48 | €82,130 | €72,820 | -€9,310 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €9,150 | €9,470 | +€320 | +3.5% |
| Trade debts | 44 | €10,760 | €873 | -€9,887 | -91.9% |
| Suppliers | 440/4 | €10,760 | €873 | -€9,887 | -91.9% |
| Taxes, remuneration and social security | 45 | €35,814 | €36,696 | +€882 | +2.5% |
| Taxes | 450/3 | €16,908 | €15,357 | -€1,551 | -9.2% |
| Remuneration and social security | 454/9 | €18,906 | €21,339 | +€2,433 | +12.9% |
| Other amounts payable | 47/48 | €26,405 | €25,780 | -€625 | -2.4% |
| Remuneration, social security and pensions | 62 | €109,972 | €129,701 | +€19,729 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,785 | €15,431 | +€1,646 | +11.9% |
| Other operating charges | 640/8 | €331 | €447 | +€116 | +35.0% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €155,308 | €139,483 | -€15,825 | -10.2% |
| Operating profit (loss) | 9901 | €31,220 | -€6,160 | -€37,380 | |
| Financial income | 75/76B | €463 | €389 | -€74 | -15.9% |
| Recurring financial income | 75 | €463 | €389 | -€74 | -15.9% |
| Financial charges | 65/66B | €2,253 | €1,971 | -€282 | -12.5% |
| Recurring financial charges | 65 | €2,253 | €1,971 | -€282 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €29,430 | -€7,742 | -€37,172 | |
| Income taxes | 67/77 | €8,985 | - | -€8,985 | |
| Profit (loss) for the period | 9904 | €20,445 | -€7,742 | -€28,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,445 | -€7,742 | -€28,186 |
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 12 October 2026 via checked.be.