FLOR BUSINESS: 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 BUSINESS
Largest movements
- Cash +€39,659
up €39,659 (+575%), from €6,899 to €46,557
mainly Net result for the year (+€16,233) and Depreciation (+€9,292)
- Tangible fixed assets -€6,197
down €6,197 (-30.2%), from €20,538 to €14,341
of which Furniture and vehicles: -€4,087
- Receivables within one year -€5,678
down €5,678 (-28.9%), from €19,675 to €13,996
of which Trade receivables: -€4,367
- Deferred charges and accrued income -€5,513
no longer reported in 2025 (was €5,513)
- Profit (loss) carried forward +€16,233
up €16,233 (+44.8%), from €36,199 to €52,433
- Trade debts +€5,837
up €5,837 (+159%), from €3,669 to €9,506
of which Suppliers: +€7,718
- Tax, wage and social debts +€4,000
up €4,000 (+116%), from €3,456 to €7,456
- Other debts -€3,800
no longer reported in 2025 (was €3,800)
- Turnover +€15,464
up €15,464 (+19.9%), from €77,828 to €93,293
- Gross operating margin +€12,546
up €12,546 (+58.6%), from €21,417 to €33,963
- Taxes +€3,769
up €3,769 (+114%), from €3,312 to €7,081
- Purchases and services +€2,585
up €2,585 (+4.3%), from €59,535 to €62,121
- Depreciation -€1,042
down €1,042 (-10.1%), from €10,335 to €9,292
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 | €52,624 | €74,894 | +€22,270 | +42.3% |
| Fixed assets | 21/28 | €20,538 | €14,341 | -€6,197 | -30.2% |
| Tangible fixed assets | 22/27 | €20,538 | €14,341 | -€6,197 | -30.2% |
| Plant, machinery and equipment | 23 | €15,023 | €12,912 | -€2,111 | -14.1% |
| Furniture and vehicles | 24 | €5,516 | €1,429 | -€4,087 | -74.1% |
| Current assets | 29/58 | €32,086 | €60,554 | +€28,468 | +88.7% |
| Amounts receivable within one year | 40/41 | €19,675 | €13,996 | -€5,678 | -28.9% |
| Trade receivables | 40 | €13,799 | €9,432 | -€4,367 | -31.6% |
| Other amounts receivable | 41 | €5,876 | €4,564 | -€1,312 | -22.3% |
| Cash at bank and in hand | 54/58 | €6,899 | €46,557 | +€39,659 | +575% |
| Deferred charges and accrued income | 490/1 | €5,513 | - | -€5,513 | |
| Total equity and liabilities | 10/49 | €52,624 | €74,894 | +€22,270 | +42.3% |
| Equity | 10/15 | €41,699 | €57,933 | +€16,233 | +38.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | - | -€500 | |
| Legal reserve | 130 | €500 | - | -€500 | |
| Distributable reserves | 133 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €36,199 | €52,433 | +€16,233 | +44.8% |
| Amounts payable | 17/49 | €10,925 | €16,962 | +€6,037 | +55.3% |
| Amounts payable within one year | 42/48 | €10,925 | €16,962 | +€6,037 | +55.3% |
| Trade debts | 44 | €3,669 | €9,506 | +€5,837 | +159% |
| Suppliers | 440/4 | €425 | €8,142 | +€7,718 | +1,818% |
| Bills of exchange payable | 441 | €3,244 | €1,363 | -€1,881 | -58.0% |
| Taxes, remuneration and social security | 45 | €3,456 | €7,456 | +€4,000 | +116% |
| Taxes | 450/3 | €3,456 | €7,456 | +€4,000 | +116% |
| Other amounts payable | 47/48 | €3,800 | - | -€3,800 | |
| Turnover | 70 | €77,828 | €93,293 | +€15,464 | +19.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,535 | €62,121 | +€2,585 | +4.3% |
| Remuneration, social security and pensions | 62 | €884 | €1,003 | +€120 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,335 | €9,292 | -€1,042 | -10.1% |
| Other operating charges | 640/8 | €285 | €353 | +€68 | +23.7% |
| Gross operating margin | 9900 | €21,417 | €33,963 | +€12,546 | +58.6% |
| Operating profit (loss) | 9901 | €9,913 | €23,314 | +€13,400 | +135% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €16 | €1 | -€15 | -93.6% |
| Recurring financial charges | 65 | €16 | €1 | -€15 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €9,897 | €23,314 | +€13,417 | +136% |
| Income taxes | 67/77 | €3,312 | €7,081 | +€3,769 | +114% |
| Profit (loss) for the period | 9904 | €6,585 | €16,233 | +€9,648 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €6,585 | €16,233 | +€9,648 | +147% |
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 31 October 2026 via checked.be.