Flora Films: 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 Films
Largest movements
- Receivables within one year +€180,507
up €180,507 (+174%), from €103,703 to €284,209
of which Trade receivables: +€158,605
- Cash +€79,619
up €79,619 (+65.1%), from €122,216 to €201,835
mainly Net result for the year (+€305,000) and Current portion of long-term debt (+€128,903)
- Current portion of long-term debt +€128,903
new in 2025: €128,903
- Other debts +€63,750
up €63,750 (+37.5%), from €170,000 to €233,750
- Reserves +€30,000
up €30,000 (+484%), from €6,204 to €36,204
- Trade debts +€19,185
up €19,185 (+442%), from €4,340 to €23,525
- Tax, wage and social debts +€15,304
up €15,304 (+45.5%), from €33,635 to €48,939
- Gross operating margin +€192,749
up €192,749 (+89.5%), from €215,318 to €408,067
- Taxes +€58,901
up €58,901 (+147%), from €40,153 to €99,054
- Financial charges -€11,220
down €11,220 (-93.4%), from €12,019 to €798
of which Financial charges: -€11,220
- Depreciation -€5,981
down €5,981 (-66.7%), from €8,964 to €2,983
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 | €232,779 | €489,921 | +€257,142 | +110% |
| Fixed assets | 21/28 | €6,860 | €3,877 | -€2,983 | -43.5% |
| Tangible fixed assets | 22/27 | €6,714 | €3,731 | -€2,983 | -44.4% |
| Plant, machinery and equipment | 23 | €6,714 | €3,731 | -€2,983 | -44.4% |
| Financial fixed assets | 28 | €146 | €146 | = | 0.0% |
| Current assets | 29/58 | €225,919 | €486,045 | +€260,126 | +115% |
| Amounts receivable within one year | 40/41 | €103,703 | €284,209 | +€180,507 | +174% |
| Trade receivables | 40 | €27,398 | €186,003 | +€158,605 | +579% |
| Other amounts receivable | 41 | €76,305 | €98,206 | +€21,901 | +28.7% |
| Cash at bank and in hand | 54/58 | €122,216 | €201,835 | +€79,619 | +65.1% |
| Total equity and liabilities | 10/49 | €232,779 | €489,921 | +€257,142 | +110% |
| Equity | 10/15 | €24,804 | €54,804 | +€30,000 | +121% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,204 | €36,204 | +€30,000 | +484% |
| Distributable reserves | 133 | €6,204 | €36,204 | +€30,000 | +484% |
| Amounts payable | 17/49 | €207,975 | €435,117 | +€227,142 | +109% |
| Amounts payable within one year | 42/48 | €207,975 | €435,117 | +€227,142 | +109% |
| Current portion of amounts payable after more than one year | 42 | - | €128,903 | +€128,903 | |
| Trade debts | 44 | €4,340 | €23,525 | +€19,185 | +442% |
| Suppliers | 440/4 | €4,340 | €23,525 | +€19,185 | +442% |
| Taxes, remuneration and social security | 45 | €33,635 | €48,939 | +€15,304 | +45.5% |
| Taxes | 450/3 | €33,635 | €48,939 | +€15,304 | +45.5% |
| Other amounts payable | 47/48 | €170,000 | €233,750 | +€63,750 | +37.5% |
| Non-recurring operating income | 76A | €10,898 | - | -€10,898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,964 | €2,983 | -€5,981 | -66.7% |
| Other operating charges | 640/8 | €457 | €231 | -€226 | -49.5% |
| Gross operating margin | 9900 | €215,318 | €408,067 | +€192,749 | +89.5% |
| Operating profit (loss) | 9901 | €205,897 | €404,853 | +€198,956 | +96.6% |
| Financial income | 75/76B | €2,084 | €0 | -€2,084 | -100.0% |
| Recurring financial income | 75 | €2,084 | €0 | -€2,084 | -100.0% |
| Financial charges | 65/66B | €12,019 | €798 | -€11,220 | -93.4% |
| Recurring financial charges | 65 | €12,018 | €798 | -€11,220 | -93.4% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €195,962 | €404,054 | +€208,092 | +106% |
| Income taxes | 67/77 | €40,153 | €99,054 | +€58,901 | +147% |
| Profit (loss) for the period | 9904 | €155,809 | €305,000 | +€149,191 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €155,809 | €305,000 | +€149,191 | +95.8% |
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 15 October 2026 via checked.be.