FLORA DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets +€100,327
up €100,327 (+126.0%), from €79,602 to €179,929
of which Leasing and similar rights: +€76,765
- Cash -€22,030
down €22,030 (-95.2%), from €23,152 to €1,123
mainly Investment in fixed assets (net) (-€135,995) and Trade debts (-€22,175)
- Receivables within one year +€17,159
up €17,159 (+64.9%), from €26,441 to €43,600
of which Trade receivables: +€16,316
- Stocks and contracts -€9,309
down €9,309 (-7.8%), from €118,589 to €109,280
of which Contracts in progress: -€13,769
- Debts after one year +€80,021
up €80,021 (+989.9%), from €8,084 to €88,105
- Current portion of long-term debt +€40,488
up €40,488 (+1493.0%), from €2,712 to €43,200
- Trade debts -€22,175
down €22,175 (-45.2%), from €49,012 to €26,837
- Other debts +€21,789
up €21,789 (+104.6%), from €20,838 to €42,627
- Tax, wage and social debts -€17,934
down €17,934 (-55.7%), from €32,216 to €14,282
of which Taxes: -€11,233
- Gross operating margin +€17,866
up €17,866 (+14.7%), from €121,391 to €139,257
- Depreciation +€16,456
up €16,456 (+85.7%), from €19,213 to €35,669
- Staff costs +€5,707
up €5,707 (+6.6%), from €86,940 to €92,647
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 | €249,320 | €335,649 | +€86,328 | +34.6% |
| Fixed assets | 21/28 | €79,602 | €179,929 | +€100,327 | +126.0% |
| Tangible fixed assets | 22/27 | €79,602 | €179,929 | +€100,327 | +126.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €47,850 | €74,902 | +€27,051 | +56.5% |
| Furniture and vehicles | 24 | €31,752 | €28,262 | -€3,490 | -11.0% |
| Leasing and similar rights | 25 | - | €76,765 | +€76,765 | |
| Current assets | 29/58 | €169,718 | €155,720 | -€13,998 | -8.2% |
| Stocks and contracts in progress | 3 | €118,589 | €109,280 | -€9,309 | -7.8% |
| Stocks | 30/36 | €59,860 | €64,320 | +€4,460 | +7.5% |
| Contracts in progress | 37 | €58,729 | €44,960 | -€13,769 | -23.4% |
| Amounts receivable within one year | 40/41 | €26,441 | €43,600 | +€17,159 | +64.9% |
| Trade receivables | 40 | €25,549 | €41,864 | +€16,316 | +63.9% |
| Other amounts receivable | 41 | €892 | €1,736 | +€843 | +94.5% |
| Cash at bank and in hand | 54/58 | €23,152 | €1,123 | -€22,030 | -95.2% |
| Deferred charges and accrued income | 490/1 | €1,537 | €1,718 | +€181 | +11.8% |
| Total equity and liabilities | 10/49 | €249,320 | €335,649 | +€86,328 | +34.6% |
| Equity | 10/15 | €96,458 | €80,597 | -€15,861 | -16.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €46,295 | €29,664 | -€16,631 | -35.9% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,035 | €9,035 | = | 0.0% |
| Distributable reserves | 133 | €33,260 | €16,629 | -€16,631 | -50.0% |
| Profit (loss) carried forward | 14 | €10,163 | €10,934 | +€770 | +7.6% |
| Amounts payable | 17/49 | €152,862 | €255,052 | +€102,189 | +66.9% |
| Amounts payable after more than one year | 17 | €8,084 | €88,105 | +€80,021 | +989.9% |
| Financial debts | 170/4 | €8,084 | €88,105 | +€80,021 | +989.9% |
| Amounts payable within one year | 42/48 | €144,778 | €166,946 | +€22,168 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €2,712 | €43,200 | +€40,488 | +1493.0% |
| Financial debts | 43 | €40,000 | €40,000 | = | 0.0% |
| Credit institutions | 430/8 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €49,012 | €26,837 | -€22,175 | -45.2% |
| Suppliers | 440/4 | €49,012 | €26,837 | -€22,175 | -45.2% |
| Taxes, remuneration and social security | 45 | €32,216 | €14,282 | -€17,934 | -55.7% |
| Taxes | 450/3 | €18,242 | €7,009 | -€11,233 | -61.6% |
| Remuneration and social security | 454/9 | €13,974 | €7,273 | -€6,701 | -48.0% |
| Other amounts payable | 47/48 | €20,838 | €42,627 | +€21,789 | +104.6% |
| Remuneration, social security and pensions | 62 | €86,940 | €92,647 | +€5,707 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,213 | €35,669 | +€16,456 | +85.7% |
| Other operating charges | 640/8 | €1,671 | €2,696 | +€1,025 | +61.3% |
| Gross operating margin | 9900 | €121,391 | €139,257 | +€17,866 | +14.7% |
| Operating profit (loss) | 9901 | €13,567 | €8,245 | -€5,321 | -39.2% |
| Financial income | 75/76B | €0 | €52 | +€52 | +257750.0% |
| Recurring financial income | 75 | €0 | €52 | +€52 | +257750.0% |
| Financial charges | 65/66B | €6,485 | €5,869 | -€616 | -9.5% |
| Recurring financial charges | 65 | €6,485 | €5,869 | -€616 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €7,082 | €2,428 | -€4,654 | -65.7% |
| Income taxes | 67/77 | €2,710 | €1,658 | -€1,053 | -38.8% |
| Profit (loss) for the period | 9904 | €4,372 | €770 | -€3,602 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,372 | €770 | -€3,602 | -82.4% |
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 9 October 2026 via checked.be.