FLORA GEMS: 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 GEMS
Largest movements
- Stocks and contracts -€22,533
down €22,533 (-3.9%), from €579,263 to €556,730
- Profit (loss) carried forward -€36,573
down €36,573 (-214%), from -€17,079 to -€53,651
- Other debts +€20,695
up €20,695 (+6.4%), from €325,258 to €345,952
- Other operating charges +€98,692
up €98,692 (+17,068%), from €578 to €99,270
- Gross operating margin +€84,698
up €84,698, from -€10,654 to €74,045
- Taxes -€1,536
down €1,536 (-45.9%), from €3,348 to €1,813
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €694,556 | €673,741 | -€20,815 | -3.0% |
| Fixed assets | 21/28 | €967 | €967 | = | 0.0% |
| Financial fixed assets | 28 | €967 | €967 | = | 0.0% |
| Current assets | 29/58 | €693,589 | €672,775 | -€20,815 | -3.0% |
| Stocks and contracts in progress | 3 | €579,263 | €556,730 | -€22,533 | -3.9% |
| Stocks | 30/36 | €579,263 | €556,730 | -€22,533 | -3.9% |
| Amounts receivable within one year | 40/41 | €91,580 | €98,128 | +€6,548 | +7.1% |
| Trade receivables | 40 | €90,401 | €97,056 | +€6,655 | +7.4% |
| Other amounts receivable | 41 | €1,179 | €1,072 | -€107 | -9.1% |
| Cash at bank and in hand | 54/58 | €20,757 | €15,826 | -€4,931 | -23.8% |
| Deferred charges and accrued income | 490/1 | €1,989 | €2,091 | +€101 | +5.1% |
| Total equity and liabilities | 10/49 | €694,556 | €673,741 | -€20,815 | -3.0% |
| Equity | 10/15 | €355,899 | €319,327 | -€36,573 | -10.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €353,978 | €353,978 | = | 0.0% |
| Distributable reserves | 133 | €353,978 | €353,978 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,079 | -€53,651 | -€36,573 | -214% |
| Amounts payable | 17/49 | €338,657 | €354,415 | +€15,758 | +4.7% |
| Amounts payable within one year | 42/48 | €338,657 | €354,415 | +€15,758 | +4.7% |
| Trade debts | 44 | €7,219 | €2,150 | -€5,068 | -70.2% |
| Suppliers | 440/4 | €7,219 | €2,150 | -€5,068 | -70.2% |
| Taxes, remuneration and social security | 45 | €6,180 | €6,312 | +€132 | +2.1% |
| Taxes | 450/3 | €4,394 | €4,462 | +€68 | +1.5% |
| Remuneration and social security | 454/9 | €1,786 | €1,850 | +€64 | +3.6% |
| Other amounts payable | 47/48 | €325,258 | €345,952 | +€20,695 | +6.4% |
| Other operating charges | 640/8 | €578 | €99,270 | +€98,692 | +17,068% |
| Non-recurring operating charges | 66A | - | €6,967 | +€6,967 | |
| Gross operating margin | 9900 | -€10,654 | €74,045 | +€84,698 | |
| Operating profit (loss) | 9901 | -€11,232 | -€32,193 | -€20,961 | -187% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,499 | €2,567 | +€69 | +2.7% |
| Recurring financial charges | 65 | €2,499 | €2,567 | +€69 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,730 | -€34,760 | -€21,030 | -153% |
| Income taxes | 67/77 | €3,348 | €1,813 | -€1,536 | -45.9% |
| Profit (loss) for the period | 9904 | -€17,079 | -€36,573 | -€19,494 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,079 | -€36,573 | -€19,494 | -114% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.