Flora Construct: 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 Construct
Largest movements
- Tangible fixed assets -€23,465
down €23,465 (-24.4%), from €96,017 to €72,552
of which Plant, machinery and equipment: -€12,690
- Receivables within one year +€15,072
up €15,072 (+52.8%), from €28,562 to €43,634
of which Trade receivables: +€17,559
- Cash +€10,244
up €10,244 (+75.6%), from €13,546 to €23,790
mainly Depreciation (+€34,422) and Net result for the year (+€5,322)
- Reserves +€5,322
up €5,322 (+12.6%), from €42,125 to €47,447
- Debts after one year -€4,682
down €4,682 (-45.5%), from €10,299 to €5,618
- Trade debts -€2,458
down €2,458 (-92.8%), from €2,647 to €189
- Tax, wage and social debts +€1,997
up €1,997 (+25.4%), from €7,870 to €9,866
of which Taxes: +€1,997
- Gross operating margin +€5,828
up €5,828 (+15.9%), from €36,549 to €42,377
- Depreciation +€3,841
up €3,841 (+12.6%), from €30,581 to €34,422
- Taxes +€710
up €710 (+49.2%), from €1,444 to €2,154
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 | €140,292 | €140,591 | +€299 | +0.2% |
| Fixed assets | 21/28 | €96,316 | €72,619 | -€23,697 | -24.6% |
| Intangible fixed assets | 21 | €299 | €66 | -€233 | -77.8% |
| Tangible fixed assets | 22/27 | €96,017 | €72,552 | -€23,465 | -24.4% |
| Plant, machinery and equipment | 23 | €62,677 | €49,987 | -€12,690 | -20.2% |
| Furniture and vehicles | 24 | €15,144 | €10,012 | -€5,132 | -33.9% |
| Leasing and similar rights | 25 | €18,197 | €12,554 | -€5,643 | -31.0% |
| Current assets | 29/58 | €43,976 | €67,973 | +€23,996 | +54.6% |
| Amounts receivable within one year | 40/41 | €28,562 | €43,634 | +€15,072 | +52.8% |
| Trade receivables | 40 | €26,075 | €43,634 | +€17,559 | +67.3% |
| Other amounts receivable | 41 | €2,488 | - | -€2,488 | |
| Cash at bank and in hand | 54/58 | €13,546 | €23,790 | +€10,244 | +75.6% |
| Deferred charges and accrued income | 490/1 | €1,869 | €549 | -€1,320 | -70.6% |
| Total equity and liabilities | 10/49 | €140,292 | €140,591 | +€299 | +0.2% |
| Equity | 10/15 | €42,625 | €47,947 | +€5,322 | +12.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €42,125 | €47,447 | +€5,322 | +12.6% |
| Distributable reserves | 133 | €42,125 | €47,447 | +€5,322 | +12.6% |
| Amounts payable | 17/49 | €97,667 | €92,644 | -€5,023 | -5.1% |
| Amounts payable after more than one year | 17 | €10,299 | €5,618 | -€4,682 | -45.5% |
| Financial debts | 170/4 | €10,299 | €5,618 | -€4,682 | -45.5% |
| Amounts payable within one year | 42/48 | €86,918 | €86,577 | -€341 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €4,562 | €4,682 | +€120 | +2.6% |
| Trade debts | 44 | €2,647 | €189 | -€2,458 | -92.8% |
| Suppliers | 440/4 | €2,647 | €189 | -€2,458 | -92.8% |
| Taxes, remuneration and social security | 45 | €7,870 | €9,866 | +€1,997 | +25.4% |
| Taxes | 450/3 | €5,970 | €7,966 | +€1,997 | +33.5% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €71,840 | €71,840 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €450 | €450 | = | 0.0% |
| Non-recurring operating income | 76A | €519 | €1,290 | +€771 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,581 | €34,422 | +€3,841 | +12.6% |
| Other operating charges | 640/8 | €94 | €16 | -€78 | -83.2% |
| Gross operating margin | 9900 | €36,549 | €42,377 | +€5,828 | +15.9% |
| Operating profit (loss) | 9901 | €5,874 | €7,939 | +€2,065 | +35.1% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €581 | €463 | -€119 | -20.4% |
| Recurring financial charges | 65 | €581 | €463 | -€119 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €5,308 | €7,476 | +€2,168 | +40.8% |
| Income taxes | 67/77 | €1,444 | €2,154 | +€710 | +49.2% |
| Profit (loss) for the period | 9904 | €3,864 | €5,322 | +€1,457 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,864 | €5,322 | +€1,457 | +37.7% |
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 28 October 2026 via checked.be.