FLORA: 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.
FLORA
Largest movements
- Tangible fixed assets -€26,753
down €26,753 (-2.3%), from €1.2m to €1.2m
of which Land and buildings: -€26,466
- Receivables within one year +€22,718
up €22,718 (+926.1%), from €2,453 to €25,171
of which Trade receivables: +€25,171
- Debts after one year -€27,134
down €27,134 (-16.1%), from €168,504 to €141,370
- Other debts +€22,757
up €22,757 (+3.6%), from €628,086 to €650,843
- Financial income -€1,696
down €1,696 (-99.9%), from €1,697 to €1
- Financial charges -€901
down €901 (-4.5%), from €20,121 to €19,220
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 | €1,463,146 | €1,453,890 | -€9,256 | -0.6% |
| Fixed assets | 21/28 | €1,180,167 | €1,153,414 | -€26,753 | -2.3% |
| Tangible fixed assets | 22/27 | €1,180,167 | €1,153,414 | -€26,753 | -2.3% |
| Land and buildings | 22 | €1,179,613 | €1,153,147 | -€26,466 | -2.2% |
| Furniture and vehicles | 24 | €554 | €267 | -€287 | -51.8% |
| Current assets | 29/58 | €282,979 | €300,476 | +€17,498 | +6.2% |
| Stocks and contracts in progress | 3 | €248,993 | €249,593 | +€600 | +0.2% |
| Stocks | 30/36 | €248,993 | €249,593 | +€600 | +0.2% |
| Amounts receivable within one year | 40/41 | €2,453 | €25,171 | +€22,718 | +926.1% |
| Trade receivables | 40 | - | €25,171 | +€25,171 | |
| Other amounts receivable | 41 | €2,453 | €0 | -€2,453 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,825 | €23,406 | -€5,419 | -18.8% |
| Deferred charges and accrued income | 490/1 | €2,708 | €2,307 | -€401 | -14.8% |
| Total equity and liabilities | 10/49 | €1,463,146 | €1,453,890 | -€9,256 | -0.6% |
| Equity | 10/15 | €635,067 | €629,359 | -€5,708 | -0.9% |
| Contributions | 10/11 | €530,000 | €530,000 | = | 0.0% |
| Capital | 10 | €530,000 | €530,000 | = | 0.0% |
| Issued capital | 100 | €530,000 | €530,000 | = | 0.0% |
| Reserves | 13 | €109,740 | €109,740 | = | 0.0% |
| Distributable reserves | 133 | €109,740 | €109,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,673 | -€10,381 | -€5,708 | -122.1% |
| Amounts payable | 17/49 | €828,079 | €824,531 | -€3,548 | -0.4% |
| Amounts payable after more than one year | 17 | €168,504 | €141,370 | -€27,134 | -16.1% |
| Financial debts | 170/4 | €168,504 | €141,370 | -€27,134 | -16.1% |
| Amounts payable within one year | 42/48 | €659,373 | €683,009 | +€23,636 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €26,450 | €27,134 | +€684 | +2.6% |
| Trade debts | 44 | €2,036 | €2,049 | +€13 | +0.7% |
| Suppliers | 440/4 | €2,036 | €2,049 | +€13 | +0.7% |
| Taxes, remuneration and social security | 45 | €2,801 | €2,983 | +€182 | +6.5% |
| Taxes | 450/3 | €2,801 | €2,983 | +€182 | +6.5% |
| Other amounts payable | 47/48 | €628,086 | €650,843 | +€22,757 | +3.6% |
| Accrued charges and deferred income | 492/3 | €202 | €152 | -€49 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,753 | €26,753 | = | 0.0% |
| Other operating charges | 640/8 | €8,855 | €8,816 | -€39 | -0.4% |
| Gross operating margin | 9900 | €49,360 | €49,080 | -€280 | -0.6% |
| Operating profit (loss) | 9901 | €13,751 | €13,511 | -€240 | -1.7% |
| Financial income | 75/76B | €1,697 | €1 | -€1,696 | -99.9% |
| Recurring financial income | 75 | €1,697 | €1 | -€1,696 | -99.9% |
| Financial charges | 65/66B | €20,121 | €19,220 | -€901 | -4.5% |
| Recurring financial charges | 65 | €20,121 | €19,220 | -€901 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,673 | -€5,708 | -€1,035 | -22.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,673 | -€5,708 | -€1,035 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,673 | -€5,708 | -€1,035 | -22.1% |
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 11 October 2026 via checked.be.