FLORA FARM: 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 FARM
Largest movements
- Tangible fixed assets -€25,743
down €25,743 (-11.8%), from €218,804 to €193,060
of which Other tangible fixed assets: -€13,611
- Cash -€10,835
down €10,835 (-61.6%), from €17,577 to €6,742
mainly Debts after one year (-€39,007) and Investment in fixed assets (net) (-€4,436)
- Debts after one year -€39,007
down €39,007 (-16.6%), from €234,417 to €195,410
- Reserves -€4,195
down €4,195 (-73.7%), from €5,690 to €1,495
- Trade debts +€4,147
up €4,147 (+12.5%), from €33,243 to €37,390
- Tax, wage and social debts +€3,256
up €3,256 (+6,650%), from €49 to €3,305
of which Taxes: +€2,511
- Gross operating margin +€10,909
up €10,909 (+30.8%), from €35,454 to €46,363
- Depreciation +€4,830
up €4,830 (+18.9%), from €25,549 to €30,379
- Staff costs +€4,220
up €4,220 (+118%), from €3,589 to €7,808
- Financial income -€556
down €556 (-40.6%), from €1,372 to €815
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 | €313,135 | €277,735 | -€35,400 | -11.3% |
| Fixed assets | 21/28 | €219,555 | €193,612 | -€25,943 | -11.8% |
| Intangible fixed assets | 21 | €751 | €551 | -€200 | -26.6% |
| Tangible fixed assets | 22/27 | €218,804 | €193,060 | -€25,743 | -11.8% |
| Plant, machinery and equipment | 23 | €26,515 | €21,761 | -€4,754 | -17.9% |
| Furniture and vehicles | 24 | €30,188 | €22,809 | -€7,379 | -24.4% |
| Other tangible fixed assets | 26 | €162,101 | €148,490 | -€13,611 | -8.4% |
| Current assets | 29/58 | €93,580 | €84,124 | -€9,457 | -10.1% |
| Stocks and contracts in progress | 3 | €9,587 | €10,255 | +€667 | +7.0% |
| Stocks | 30/36 | €9,587 | €10,255 | +€667 | +7.0% |
| Amounts receivable within one year | 40/41 | €64,769 | €64,646 | -€123 | -0.2% |
| Trade receivables | 40 | €32,664 | €57,012 | +€24,348 | +74.5% |
| Other amounts receivable | 41 | €32,105 | €7,634 | -€24,471 | -76.2% |
| Cash at bank and in hand | 54/58 | €17,577 | €6,742 | -€10,835 | -61.6% |
| Deferred charges and accrued income | 490/1 | €1,647 | €2,481 | +€834 | +50.7% |
| Total equity and liabilities | 10/49 | €313,135 | €277,735 | -€35,400 | -11.3% |
| Equity | 10/15 | €6,690 | €2,495 | -€4,195 | -62.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,690 | €1,495 | -€4,195 | -73.7% |
| Distributable reserves | 133 | €5,690 | €1,495 | -€4,195 | -73.7% |
| Amounts payable | 17/49 | €306,445 | €275,240 | -€31,205 | -10.2% |
| Amounts payable after more than one year | 17 | €234,417 | €195,410 | -€39,007 | -16.6% |
| Financial debts | 170/4 | €234,417 | €195,410 | -€39,007 | -16.6% |
| Amounts payable within one year | 42/48 | €72,028 | €79,702 | +€7,674 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €38,736 | €39,007 | +€271 | +0.7% |
| Trade debts | 44 | €33,243 | €37,390 | +€4,147 | +12.5% |
| Suppliers | 440/4 | €33,243 | €37,390 | +€4,147 | +12.5% |
| Taxes, remuneration and social security | 45 | €49 | €3,305 | +€3,256 | +6,650% |
| Taxes | 450/3 | €49 | €2,560 | +€2,511 | +5,129% |
| Remuneration and social security | 454/9 | - | €745 | +€745 | |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Remuneration, social security and pensions | 62 | €3,589 | €7,808 | +€4,220 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,549 | €30,379 | +€4,830 | +18.9% |
| Other operating charges | 640/8 | €1,598 | €1,286 | -€312 | -19.5% |
| Non-recurring operating charges | 66A | - | €1,232 | +€1,232 | |
| Gross operating margin | 9900 | €35,454 | €46,363 | +€10,909 | +30.8% |
| Operating profit (loss) | 9901 | €4,719 | €5,658 | +€940 | +19.9% |
| Financial income | 75/76B | €1,372 | €815 | -€556 | -40.6% |
| Recurring financial income | 75 | €1,372 | €815 | -€556 | -40.6% |
| Financial charges | 65/66B | €10,362 | €10,668 | +€307 | +3.0% |
| Recurring financial charges | 65 | €10,362 | €10,668 | +€307 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,271 | -€4,195 | +€76 | +1.8% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€4,272 | -€4,195 | +€76 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,272 | -€4,195 | +€76 | +1.8% |
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 23 October 2026 via checked.be.