FLORA CLEMENTINA: 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.
What changed
FLORA CLEMENTINA
NACE 56.210, Event catering
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€135
2024 · €480-€344
Equity
€104,972
2024 · €104,837+€135
Cash
€15,719
2024 · €14,207+€1,512
Balance sheet total
€707,610
2024 · €749,382-€41,772
Largest movements
Assets
- Tangible fixed assets -€28,529
down €28,529 (-4.2%), from €685,760 to €657,231
of which Land and buildings: -€25,942
- Stocks and contracts -€15,738
down €15,738 (-41.7%), from €37,713 to €21,975
of which Contracts in progress: -€15,000
Equity and liabilities
- Debts after one year -€36,864
down €36,864 (-6.5%), from €570,294 to €533,431
Income statement
- Gross operating margin -€2,344
down €2,344 (-2.9%), from €80,595 to €78,251
- Other operating charges -€1,319
down €1,319 (-64.7%), from €2,039 to €720
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.
Result 2024
€480
Gross operating margin
-€2,344
Staff costs
+€581
Depreciation
+€141
Other operating charges
+€1,319
Other operating items
-€48
Financial income
-€181
Financial charges
+€464
Taxes
-€276
Result 2025
€135
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€38,233
Investment
-€557
Financing
-€36,164
Cash 2024
€14,207
From operations (derived)
+€38,233
Net result for the year
+€135
Depreciation
+€29,386
Stocks and contracts
+€15,738
Receivables within one year
-€2,133
Deferred charges and accrued income
+€850
Trade debts
+€342
Tax, wage and social debts
-€2,103
Advances received
-€50
Other debts
-€3,932
Investment (derived)
-€557
Investment in fixed assets (net)
-€557
Financing
-€36,164
Debts after one year
-€36,864
Current portion of long-term debt
+€700
Cash 2025
€15,719
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €749,382 | €707,610 | -€41,772 | -5.6% |
| Fixed assets | 21/28 | €687,159 | €658,330 | -€28,829 | -4.2% |
| Intangible fixed assets | 21 | €1,399 | €1,099 | -€300 | -21.4% |
| Tangible fixed assets | 22/27 | €685,760 | €657,231 | -€28,529 | -4.2% |
| Land and buildings | 22 | €663,444 | €637,503 | -€25,942 | -3.9% |
| Plant, machinery and equipment | 23 | €21,021 | €18,261 | -€2,760 | -13.1% |
| Furniture and vehicles | 24 | €1,295 | €1,467 | +€173 | +13.4% |
| Current assets | 29/58 | €62,223 | €49,280 | -€12,943 | -20.8% |
| Stocks and contracts in progress | 3 | €37,713 | €21,975 | -€15,738 | -41.7% |
| Stocks | 30/36 | €22,713 | €21,975 | -€738 | -3.2% |
| Contracts in progress | 37 | €15,000 | €0 | -€15,000 | -100% |
| Amounts receivable within one year | 40/41 | €7,136 | €9,269 | +€2,133 | +29.9% |
| Trade receivables | 40 | €3,282 | €3,977 | +€695 | +21.2% |
| Other amounts receivable | 41 | €3,854 | €5,292 | +€1,438 | +37.3% |
| Cash at bank and in hand | 54/58 | €14,207 | €15,719 | +€1,512 | +10.6% |
| Deferred charges and accrued income | 490/1 | €3,167 | €2,317 | -€850 | -26.8% |
| Total equity and liabilities | 10/49 | €749,382 | €707,610 | -€41,772 | -5.6% |
| Equity | 10/15 | €104,837 | €104,972 | +€135 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,577 | €90,712 | +€135 | +0.1% |
| Amounts payable | 17/49 | €644,545 | €602,638 | -€41,907 | -6.5% |
| Amounts payable after more than one year | 17 | €570,294 | €533,431 | -€36,864 | -6.5% |
| Financial debts | 170/4 | €570,294 | €533,431 | -€36,864 | -6.5% |
| Amounts payable within one year | 42/48 | €74,251 | €69,207 | -€5,044 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €38,589 | €39,289 | +€700 | +1.8% |
| Trade debts | 44 | €9,333 | €9,675 | +€342 | +3.7% |
| Suppliers | 440/4 | €9,333 | €9,675 | +€342 | +3.7% |
| Advances received on contracts in progress | 46 | €50 | €0 | -€50 | -100% |
| Taxes, remuneration and social security | 45 | €5,125 | €3,022 | -€2,103 | -41.0% |
| Taxes | 450/3 | €210 | €68 | -€142 | -67.7% |
| Remuneration and social security | 454/9 | €4,915 | €2,954 | -€1,961 | -39.9% |
| Other amounts payable | 47/48 | €21,153 | €17,221 | -€3,932 | -18.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €1,991 | +€1,991 | |
| Remuneration, social security and pensions | 62 | €37,781 | €37,200 | -€581 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,527 | €29,386 | -€141 | -0.5% |
| Other operating charges | 640/8 | €2,039 | €720 | -€1,319 | -64.7% |
| Non-recurring operating charges | 66A | €202 | €251 | +€48 | +23.9% |
| Gross operating margin | 9900 | €80,595 | €78,251 | -€2,344 | -2.9% |
| Operating profit (loss) | 9901 | €11,045 | €10,694 | -€351 | -3.2% |
| Financial income | 75/76B | €358 | €176 | -€181 | -50.6% |
| Recurring financial income | 75 | €358 | €176 | -€181 | -50.6% |
| Financial charges | 65/66B | €10,373 | €9,909 | -€464 | -4.5% |
| Recurring financial charges | 65 | €10,373 | €9,909 | -€464 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,030 | €962 | -€68 | -6.6% |
| Income taxes | 67/77 | €550 | €826 | +€276 | +50.2% |
| Profit (loss) for the period | 9904 | €480 | €135 | -€344 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €480 | €135 | -€344 | -71.8% |
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 24 October 2026 via checked.be.