FLORA D. AVOCATE: 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 D. AVOCATE
Largest movements
- Cash -€86,476
down €86,476 (-48.2%), from €179,595 to €93,118
mainly Contributions, distributions and other (-€248,607) and Tax, wage and social debts (-€6,342)
- Receivables within one year -€3,117
down €3,117 (-60.7%), from €5,132 to €2,014
of which Other amounts receivable: -€3,399
- Profit (loss) carried forward -€166,146
no longer reported in 2025 (was €166,146)
- Other debts +€82,928
new in 2025: €82,928
- Tax, wage and social debts -€6,342
down €6,342 (-42.1%), from €15,051 to €8,708
- Gross operating margin +€10,253
up €10,253 (+10.8%), from €94,643 to €104,896
- Taxes +€1,904
up €1,904 (+9.6%), from €19,864 to €21,768
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 | €184,882 | €95,133 | -€89,749 | -48.5% |
| Current assets | 29/58 | €184,882 | €95,133 | -€89,749 | -48.5% |
| Amounts receivable within one year | 40/41 | €5,132 | €2,014 | -€3,117 | -60.7% |
| Trade receivables | 40 | - | €282 | +€282 | |
| Other amounts receivable | 41 | €5,132 | €1,732 | -€3,399 | -66.2% |
| Cash at bank and in hand | 54/58 | €179,595 | €93,118 | -€86,476 | -48.2% |
| Deferred charges and accrued income | 490/1 | €155 | - | -€155 | |
| Total equity and liabilities | 10/49 | €184,882 | €95,133 | -€89,749 | -48.5% |
| Equity | 10/15 | €168,146 | €2,000 | -€166,146 | -98.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,146 | - | -€166,146 | |
| Amounts payable | 17/49 | €16,736 | €93,133 | +€76,396 | +456% |
| Amounts payable within one year | 42/48 | €16,736 | €93,121 | +€76,385 | +456% |
| Trade debts | 44 | €1,686 | €1,484 | -€201 | -11.9% |
| Suppliers | 440/4 | €1,686 | €1,484 | -€201 | -11.9% |
| Taxes, remuneration and social security | 45 | €15,051 | €8,708 | -€6,342 | -42.1% |
| Taxes | 450/3 | €15,051 | €8,708 | -€6,342 | -42.1% |
| Other amounts payable | 47/48 | - | €82,928 | +€82,928 | |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Other operating charges | 640/8 | €318 | €582 | +€263 | +82.7% |
| Gross operating margin | 9900 | €94,643 | €104,896 | +€10,253 | +10.8% |
| Operating profit (loss) | 9901 | €94,325 | €104,314 | +€9,990 | +10.6% |
| Financial income | 75/76B | €53 | €0 | -€53 | -99.8% |
| Recurring financial income | 75 | €53 | €0 | -€53 | -99.8% |
| Financial charges | 65/66B | €244 | €85 | -€159 | -65.0% |
| Recurring financial charges | 65 | €244 | €85 | -€159 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | €94,134 | €104,229 | +€10,095 | +10.7% |
| Income taxes | 67/77 | €19,864 | €21,768 | +€1,904 | +9.6% |
| Profit (loss) for the period | 9904 | €74,270 | €82,461 | +€8,191 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,270 | €82,461 | +€8,191 | +11.0% |
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 25 October 2026 via checked.be.