FLORA FACTO: 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 FACTO
Largest movements
- Cash -€65,416
down €65,416 (-7.6%), from €860,770 to €795,355
mainly Other debts (-€229,919) and Contributions, distributions and other (-€202,952)
- Receivables within one year +€40,019
up €40,019 (+7.9%), from €509,595 to €549,613
of which Trade receivables: +€25,563
- Current investments +€34,994
up €34,994 (+22.9%), from €152,645 to €187,639
- Stocks and contracts +€23,032
up €23,032 (+15.1%), from €152,040 to €175,072
- Reserves +€256,321
up €256,321 (+19.0%), from €1.3m to €1.6m
- Other debts -€229,919
down €229,919 (-99.0%), from €232,267 to €2,348
- Tax, wage and social debts +€59,250
up €59,250 (+110%), from €53,878 to €113,128
of which Taxes: +€57,132
- Staff costs +€71,344
up €71,344 (+32.7%), from €218,346 to €289,690
- Taxes +€46,508
up €46,508 (+41.5%), from €112,093 to €158,601
- Gross operating margin +€32,224
up €32,224 (+3.4%), from €959,088 to €991,312
- Write-downs +€18,918
up €18,918 (+94.5%), from -€20,013 to -€1,095
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 | €1,837,656 | €1,891,916 | +€54,260 | +3.0% |
| Fixed assets | 21/28 | €131,296 | €159,979 | +€28,683 | +21.8% |
| Intangible fixed assets | 21 | €1 | €11,374 | +€11,373 | +1,137,314% |
| Tangible fixed assets | 22/27 | €130,595 | €147,905 | +€17,310 | +13.3% |
| Land and buildings | 22 | €25,053 | €52,598 | +€27,545 | +110% |
| Plant, machinery and equipment | 23 | €18,907 | €32,083 | +€13,176 | +69.7% |
| Furniture and vehicles | 24 | €85,777 | €63,223 | -€22,554 | -26.3% |
| Other tangible fixed assets | 26 | €858 | - | -€858 | |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €1,706,360 | €1,731,938 | +€25,577 | +1.5% |
| Stocks and contracts in progress | 3 | €152,040 | €175,072 | +€23,032 | +15.1% |
| Stocks | 30/36 | €152,040 | €175,072 | +€23,032 | +15.1% |
| Amounts receivable within one year | 40/41 | €509,595 | €549,613 | +€40,019 | +7.9% |
| Trade receivables | 40 | €487,842 | €513,405 | +€25,563 | +5.2% |
| Other amounts receivable | 41 | €21,753 | €36,208 | +€14,456 | +66.5% |
| Current investments | 50/53 | €152,645 | €187,639 | +€34,994 | +22.9% |
| Cash at bank and in hand | 54/58 | €860,770 | €795,355 | -€65,416 | -7.6% |
| Deferred charges and accrued income | 490/1 | €31,310 | €24,258 | -€7,052 | -22.5% |
| Total equity and liabilities | 10/49 | €1,837,656 | €1,891,916 | +€54,260 | +3.0% |
| Equity | 10/15 | €1,398,859 | €1,655,179 | +€256,321 | +18.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,348,859 | €1,605,179 | +€256,321 | +19.0% |
| Distributable reserves | 133 | €1,348,859 | €1,605,179 | +€256,321 | +19.0% |
| Amounts payable | 17/49 | €438,797 | €236,737 | -€202,060 | -46.0% |
| Amounts payable after more than one year | 17 | €63,650 | €47,553 | -€16,097 | -25.3% |
| Financial debts | 170/4 | €63,650 | €47,553 | -€16,097 | -25.3% |
| Amounts payable within one year | 42/48 | €374,862 | €188,889 | -€185,973 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €15,438 | €16,097 | +€659 | +4.3% |
| Financial debts | 43 | €34,108 | €33,643 | -€465 | -1.4% |
| Credit institutions | 430/8 | €34,108 | €33,643 | -€465 | -1.4% |
| Trade debts | 44 | €39,173 | €23,674 | -€15,498 | -39.6% |
| Suppliers | 440/4 | €39,173 | €23,674 | -€15,498 | -39.6% |
| Taxes, remuneration and social security | 45 | €53,878 | €113,128 | +€59,250 | +110% |
| Taxes | 450/3 | €36,832 | €93,964 | +€57,132 | +155% |
| Remuneration and social security | 454/9 | €17,045 | €19,164 | +€2,118 | +12.4% |
| Other amounts payable | 47/48 | €232,267 | €2,348 | -€229,919 | -99.0% |
| Accrued charges and deferred income | 492/3 | €285 | €295 | +€9 | +3.3% |
| Remuneration, social security and pensions | 62 | €218,346 | €289,690 | +€71,344 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,185 | €46,464 | +€3,278 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€20,013 | -€1,095 | +€18,918 | +94.5% |
| Other operating charges | 640/8 | €14,775 | €13,893 | -€882 | -6.0% |
| Gross operating margin | 9900 | €959,088 | €991,312 | +€32,224 | +3.4% |
| Operating profit (loss) | 9901 | €702,794 | €642,360 | -€60,434 | -8.6% |
| Financial income | 75/76B | €19,152 | €13,981 | -€5,172 | -27.0% |
| Recurring financial income | 75 | €19,152 | €13,981 | -€5,172 | -27.0% |
| Financial charges | 65/66B | €40,661 | €38,467 | -€2,194 | -5.4% |
| Recurring financial charges | 65 | €40,661 | €38,467 | -€2,194 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €681,285 | €617,873 | -€63,412 | -9.3% |
| Income taxes | 67/77 | €112,093 | €158,601 | +€46,508 | +41.5% |
| Profit (loss) for the period | 9904 | €569,192 | €459,272 | -€109,920 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €569,192 | €459,272 | -€109,920 | -19.3% |
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 31 October 2026 via checked.be.