FLOR & F.: 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 & F.
Largest movements
- Receivables within one year +€5,426
up €5,426 (+90.4%), from €6,000 to €11,427
of which Trade receivables: +€6,244
- Cash -€4,835
down €4,835 (-10.2%), from €47,250 to €42,415
mainly Receivables within one year (-€5,426) and Other debts (-€2,858)
- Tax, wage and social debts +€4,038
up €4,038 (+648%), from €624 to €4,661
of which Remuneration and social security: +€3,679
- Other debts -€2,858
down €2,858 (-65.3%), from €4,378 to €1,520
- Gross operating margin +€5,549
up €5,549, from -€2,941 to €2,608
- Taxes +€817
up €817 (+639%), from €128 to €945
- Other operating charges +€94
up €94 (+10.3%), from €910 to €1,003
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 | €53,656 | €54,429 | +€773 | +1.4% |
| Current assets | 29/58 | €53,656 | €54,429 | +€773 | +1.4% |
| Amounts receivable within one year | 40/41 | €6,000 | €11,427 | +€5,426 | +90.4% |
| Trade receivables | 40 | €3,022 | €9,266 | +€6,244 | +207% |
| Other amounts receivable | 41 | €2,978 | €2,161 | -€817 | -27.4% |
| Cash at bank and in hand | 54/58 | €47,250 | €42,415 | -€4,835 | -10.2% |
| Deferred charges and accrued income | 490/1 | €405 | €587 | +€182 | +44.9% |
| Total equity and liabilities | 10/49 | €53,656 | €54,429 | +€773 | +1.4% |
| Equity | 10/15 | €45,536 | €45,536 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €33,136 | €33,136 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €31,896 | €31,896 | = | 0.0% |
| Amounts payable | 17/49 | €8,120 | €8,893 | +€773 | +9.5% |
| Amounts payable within one year | 42/48 | €8,120 | €8,828 | +€708 | +8.7% |
| Trade debts | 44 | €3,119 | €2,647 | -€472 | -15.1% |
| Suppliers | 440/4 | €3,119 | €2,647 | -€472 | -15.1% |
| Taxes, remuneration and social security | 45 | €624 | €4,661 | +€4,038 | +648% |
| Taxes | 450/3 | €624 | €982 | +€358 | +57.5% |
| Remuneration and social security | 454/9 | - | €3,679 | +€3,679 | |
| Other amounts payable | 47/48 | €4,378 | €1,520 | -€2,858 | -65.3% |
| Accrued charges and deferred income | 492/3 | - | €65 | +€65 | |
| Other operating charges | 640/8 | €910 | €1,003 | +€94 | +10.3% |
| Gross operating margin | 9900 | -€2,941 | €2,608 | +€5,549 | |
| Operating profit (loss) | 9901 | -€3,851 | €1,605 | +€5,455 | |
| Financial income | 75/76B | €353 | €352 | -€1 | -0.3% |
| Recurring financial income | 75 | €353 | €352 | -€1 | -0.3% |
| Financial charges | 65/66B | €177 | €179 | +€1 | +0.8% |
| Recurring financial charges | 65 | €177 | €179 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,675 | €1,778 | +€5,453 | |
| Income taxes | 67/77 | €128 | €945 | +€817 | +639% |
| Profit (loss) for the period | 9904 | -€3,803 | €833 | +€4,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,803 | €833 | +€4,636 |
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 21 October 2026 via checked.be.