FLOR & ROOS: what changed
Two fiscal 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 & ROOS
Largest movements
- Tangible fixed assets +€39,242
up €39,242 (+91.4%), from €42,931 to €82,173
of which Land and buildings: +€23,661
- Cash +€10,381
up €10,381 (+99.1%), from €10,480 to €20,861
mainly Net result for the year (+€25,148) and Debts after one year (+€18,584)
- Receivables within one year +€2,365
up €2,365 (+13.9%), from €17,039 to €19,404
of which Trade receivables: +€1,355
- Deferred charges and accrued income -€1,809
down €1,809 (-62.4%), from €2,898 to €1,089
- Reserves +€20,000
up €20,000 (+90.4%), from €22,113 to €42,113
- Debts after one year +€18,584
up €18,584 (+66.8%), from €27,832 to €46,415
- Other debts +€6,954
up €6,954 (+83.1%), from €8,363 to €15,317
- Current portion of long-term debt +€4,129
up €4,129 (+44.3%), from €9,329 to €13,458
- Tax, wage and social debts +€2,750
up €2,750 (+47.8%), from €5,750 to €8,500
of which Remuneration and social security: +€2,750
- Gross operating margin +€33,891
up €33,891 (+298.7%), from €11,347 to €45,239
- Taxes +€8,783
up €8,783, from -€7 to €8,777
- Depreciation -€7,693
down €7,693 (-45.9%), from €16,778 to €9,085
- Financial charges +€696
up €696 (+110.7%), from €629 to €1,325
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 | €73,348 | €123,527 | +€50,179 | +68.4% |
| Fixed assets | 21/28 | €42,931 | €82,173 | +€39,242 | +91.4% |
| Tangible fixed assets | 22/27 | €42,931 | €82,173 | +€39,242 | +91.4% |
| Land and buildings | 22 | €845 | €24,506 | +€23,661 | +2800.4% |
| Plant, machinery and equipment | 23 | €4,226 | €2,736 | -€1,491 | -35.3% |
| Furniture and vehicles | 24 | €1,500 | €893 | -€607 | -40.5% |
| Leasing and similar rights | 25 | €36,359 | €54,038 | +€17,679 | +48.6% |
| Current assets | 29/58 | €30,417 | €41,354 | +€10,937 | +36.0% |
| Amounts receivable within one year | 40/41 | €17,039 | €19,404 | +€2,365 | +13.9% |
| Trade receivables | 40 | €14,520 | €15,875 | +€1,355 | +9.3% |
| Other amounts receivable | 41 | €2,519 | €3,530 | +€1,011 | +40.1% |
| Cash at bank and in hand | 54/58 | €10,480 | €20,861 | +€10,381 | +99.1% |
| Deferred charges and accrued income | 490/1 | €2,898 | €1,089 | -€1,809 | -62.4% |
| Total equity and liabilities | 10/49 | €73,348 | €123,527 | +€50,179 | +68.4% |
| Equity | 10/15 | €17,747 | €37,747 | +€20,000 | +112.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,113 | €42,113 | +€20,000 | +90.4% |
| Distributable reserves | 133 | €22,113 | €42,113 | +€20,000 | +90.4% |
| Profit (loss) carried forward | 14 | -€6,867 | -€6,867 | = | 0.0% |
| Amounts payable | 17/49 | €55,601 | €85,780 | +€30,179 | +54.3% |
| Amounts payable after more than one year | 17 | €27,832 | €46,415 | +€18,584 | +66.8% |
| Financial debts | 170/4 | €27,832 | €46,415 | +€18,584 | +66.8% |
| Amounts payable within one year | 42/48 | €27,769 | €39,364 | +€11,595 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €9,329 | €13,458 | +€4,129 | +44.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,327 | €2,089 | -€2,238 | -51.7% |
| Suppliers | 440/4 | €4,327 | €2,089 | -€2,238 | -51.7% |
| Taxes, remuneration and social security | 45 | €5,750 | €8,500 | +€2,750 | +47.8% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,750 | €5,500 | +€2,750 | +100.0% |
| Other amounts payable | 47/48 | €8,363 | €15,317 | +€6,954 | +83.1% |
| Non-recurring operating income | 76A | - | €8,996 | +€8,996 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,778 | €9,085 | -€7,693 | -45.9% |
| Other operating charges | 640/8 | €875 | €1,060 | +€185 | +21.2% |
| Gross operating margin | 9900 | €11,347 | €45,239 | +€33,891 | +298.7% |
| Operating profit (loss) | 9901 | -€6,305 | €35,093 | +€41,399 | |
| Financial income | 75/76B | €0 | €156 | +€156 | |
| Recurring financial income | 75 | €0 | €156 | +€156 | |
| Financial charges | 65/66B | €629 | €1,325 | +€696 | +110.7% |
| Recurring financial charges | 65 | €629 | €1,325 | +€696 | +110.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,934 | €33,925 | +€40,859 | |
| Income taxes | 67/77 | -€7 | €8,777 | +€8,783 | |
| Profit (loss) for the period | 9904 | -€6,927 | €25,148 | +€32,075 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,927 | €25,148 | +€32,075 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.