FLORA CONSULT: 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.
FLORA CONSULT
Largest movements
- Stocks and contracts -€24,064
no longer reported in 2025 (was €24,064)
- Receivables within one year +€20,400
up €20,400 (+126.6%), from €16,110 to €36,509
of which Trade receivables: +€32,714
- Tangible fixed assets -€5,293
down €5,293 (-33.2%), from €15,939 to €10,646
of which Other tangible fixed assets: -€3,598
- Cash -€5,124
down €5,124 (-81.2%), from €6,313 to €1,189
mainly Receivables within one year (-€20,400) and Trade debts (-€6,651)
- Deferred charges and accrued income -€2,350
down €2,350 (-85.7%), from €2,741 to €391
- Trade debts -€6,651
down €6,651 (-24.1%), from €27,652 to €21,001
- Debts after one year -€5,558
down €5,558 (-58.6%), from €9,478 to €3,919
- Current portion of long-term debt -€5,522
down €5,522 (-49.8%), from €11,080 to €5,558
- Short-term financial debts -€3,265
down €3,265 (-11.6%), from €28,265 to €25,000
- Profit (loss) carried forward +€2,439
up €2,439 (+8.7%), from -€27,987 to -€25,548
- Gross operating margin +€63,675
up €63,675, from -€28,982 to €34,693
- Staff costs -€4,838
down €4,838 (-23.1%), from €20,906 to €16,068
- Other operating charges +€1,598
up €1,598 (+276.9%), from €577 to €2,175
- Financial charges +€1,411
up €1,411 (+19.4%), from €7,255 to €8,666
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 | €65,167 | €48,735 | -€16,431 | -25.2% |
| Fixed assets | 21/28 | €15,939 | €10,646 | -€5,293 | -33.2% |
| Tangible fixed assets | 22/27 | €15,939 | €10,646 | -€5,293 | -33.2% |
| Furniture and vehicles | 24 | €4,659 | €2,965 | -€1,694 | -36.4% |
| Other tangible fixed assets | 26 | €11,279 | €7,681 | -€3,598 | -31.9% |
| Current assets | 29/58 | €49,228 | €38,090 | -€11,138 | -22.6% |
| Stocks and contracts in progress | 3 | €24,064 | - | -€24,064 | |
| Stocks | 30/36 | €24,064 | - | -€24,064 | |
| Amounts receivable within one year | 40/41 | €16,110 | €36,509 | +€20,400 | +126.6% |
| Trade receivables | 40 | €3,795 | €36,509 | +€32,714 | +862.0% |
| Other amounts receivable | 41 | €12,314 | - | -€12,314 | |
| Cash at bank and in hand | 54/58 | €6,313 | €1,189 | -€5,124 | -81.2% |
| Deferred charges and accrued income | 490/1 | €2,741 | €391 | -€2,350 | -85.7% |
| Total equity and liabilities | 10/49 | €65,167 | €48,735 | -€16,431 | -25.2% |
| Equity | 10/15 | -€25,487 | -€23,048 | +€2,439 | +9.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,987 | -€25,548 | +€2,439 | +8.7% |
| Amounts payable | 17/49 | €90,653 | €71,783 | -€18,870 | -20.8% |
| Amounts payable after more than one year | 17 | €9,478 | €3,919 | -€5,558 | -58.6% |
| Financial debts | 170/4 | €9,478 | €3,919 | -€5,558 | -58.6% |
| Amounts payable within one year | 42/48 | €81,175 | €67,864 | -€13,312 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €11,080 | €5,558 | -€5,522 | -49.8% |
| Financial debts | 43 | €28,265 | €25,000 | -€3,265 | -11.6% |
| Credit institutions | 430/8 | €28,265 | €25,000 | -€3,265 | -11.6% |
| Trade debts | 44 | €27,652 | €21,001 | -€6,651 | -24.1% |
| Suppliers | 440/4 | €27,652 | €21,001 | -€6,651 | -24.1% |
| Taxes, remuneration and social security | 45 | €14,178 | €15,221 | +€1,043 | +7.4% |
| Taxes | 450/3 | €3,900 | €4,783 | +€883 | +22.7% |
| Remuneration and social security | 454/9 | €10,279 | €10,438 | +€159 | +1.5% |
| Other amounts payable | 47/48 | - | €1,084 | +€1,084 | |
| Remuneration, social security and pensions | 62 | €20,906 | €16,068 | -€4,838 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,133 | €5,293 | +€160 | +3.1% |
| Other operating charges | 640/8 | €577 | €2,175 | +€1,598 | +276.9% |
| Non-recurring operating charges | 66A | - | €43 | +€43 | |
| Gross operating margin | 9900 | -€28,982 | €34,693 | +€63,675 | |
| Operating profit (loss) | 9901 | -€55,599 | €11,114 | +€66,713 | |
| Financial charges | 65/66B | €7,255 | €8,666 | +€1,411 | +19.4% |
| Recurring financial charges | 65 | €7,255 | €8,666 | +€1,411 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€62,854 | €2,448 | +€65,302 | |
| Income taxes | 67/77 | €258 | €10 | -€248 | -96.3% |
| Profit (loss) for the period | 9904 | -€63,112 | €2,439 | +€65,550 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,112 | €2,439 | +€65,550 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.