FLORA-ILONA: what changed
What changed
FLORA-ILONA
NACE 46.220, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€53,543
2024 · €47,849+€5,695
Equity
€393,664
2024 · €389,459+€4,205
Cash
€164,161
2024 · €58,079+€106,082
Balance sheet total
€603,457
2024 · €558,710+€44,747
Largest movements
Assets
- Cash +€106,082
up €106,082 (+183%), from €58,079 to €164,161
mainly Net result for the year (+€53,543) and Tax, wage and social debts (+€42,527)
- Stocks and contracts -€35,453
down €35,453 (-23.0%), from €153,989 to €118,536
- Receivables within one year -€19,143
down €19,143 (-37.5%), from €51,042 to €31,899
of which Other amounts receivable: -€16,163
- Tangible fixed assets -€8,783
down €8,783 (-3.0%), from €292,950 to €284,167
of which Furniture and vehicles: -€5,509
Equity and liabilities
- Tax, wage and social debts +€42,527
up €42,527 (+809%), from €5,255 to €47,781
of which Taxes: +€40,583
- Debts after one year -€24,000
down €24,000 (-18.3%), from €131,000 to €107,000
- Current portion of long-term debt +€17,500
up €17,500 (+72.9%), from €24,000 to €41,500
Income statement
- Depreciation -€12,549
down €12,549 (-39.1%), from €32,133 to €19,585
- Taxes +€3,926
up €3,926 (+24.8%), from €15,859 to €19,785
- Staff costs +€2,652
up €2,652 (+13.7%), from €19,314 to €21,965
- Other operating charges +€2,304
up €2,304 (+21.2%), from €10,845 to €13,150
- Gross operating margin -€1,621
down €1,621 (-1.2%), from €135,136 to €133,515
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,849
Gross operating margin
-€1,621
Staff costs
-€2,652
Depreciation
+€12,549
Other operating charges
-€2,304
Other operating items
+€2,793
Financial income
-€24
Financial charges
+€880
Taxes
-€3,926
Result 2025
€53,543
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€172,721
Investment
-€10,802
Financing
-€55,838
Cash 2024
€58,079
From operations (derived)
+€172,721
Net result for the year
+€53,543
Depreciation
+€19,585
Stocks and contracts
+€35,453
Receivables within one year
+€19,143
Deferred charges and accrued income
-€2,043
Trade debts
+€2,799
Tax, wage and social debts
+€42,527
Other debts
-€305
Accrued charges and deferred income
+€2,021
Investment (derived)
-€10,802
Investment in fixed assets (net)
-€10,802
Financing
-€55,838
Debts after one year
-€24,000
Current portion of long-term debt
+€17,500
Contributions, distributions and other
-€49,338
Cash 2025
€164,161
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €558,710 | €603,457 | +€44,747 | +8.0% |
| Fixed assets | 21/28 | €292,950 | €284,167 | -€8,783 | -3.0% |
| Tangible fixed assets | 22/27 | €292,950 | €284,167 | -€8,783 | -3.0% |
| Land and buildings | 22 | €263,401 | €261,158 | -€2,243 | -0.9% |
| Plant, machinery and equipment | 23 | €16,365 | €15,333 | -€1,031 | -6.3% |
| Furniture and vehicles | 24 | €13,185 | €7,676 | -€5,509 | -41.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €265,760 | €319,290 | +€53,530 | +20.1% |
| Stocks and contracts in progress | 3 | €153,989 | €118,536 | -€35,453 | -23.0% |
| Stocks | 30/36 | €153,989 | €118,536 | -€35,453 | -23.0% |
| Amounts receivable within one year | 40/41 | €51,042 | €31,899 | -€19,143 | -37.5% |
| Trade receivables | 40 | €5,961 | €2,981 | -€2,979 | -50.0% |
| Other amounts receivable | 41 | €45,081 | €28,918 | -€16,163 | -35.9% |
| Cash at bank and in hand | 54/58 | €58,079 | €164,161 | +€106,082 | +183% |
| Deferred charges and accrued income | 490/1 | €2,650 | €4,693 | +€2,043 | +77.1% |
| Total equity and liabilities | 10/49 | €558,710 | €603,457 | +€44,747 | +8.0% |
| Equity | 10/15 | €389,459 | €393,664 | +€4,205 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,925 | €54,925 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,065 | €53,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,933 | €320,139 | +€4,205 | +1.3% |
| Amounts payable | 17/49 | €169,251 | €209,792 | +€40,541 | +24.0% |
| Amounts payable after more than one year | 17 | €131,000 | €107,000 | -€24,000 | -18.3% |
| Financial debts | 170/4 | €131,000 | €107,000 | -€24,000 | -18.3% |
| Amounts payable within one year | 42/48 | €38,251 | €100,771 | +€62,520 | +163% |
| Current portion of amounts payable after more than one year | 42 | €24,000 | €41,500 | +€17,500 | +72.9% |
| Trade debts | 44 | €8,691 | €11,490 | +€2,799 | +32.2% |
| Suppliers | 440/4 | €8,691 | €11,490 | +€2,799 | +32.2% |
| Taxes, remuneration and social security | 45 | €5,255 | €47,781 | +€42,527 | +809% |
| Taxes | 450/3 | €4,698 | €45,281 | +€40,583 | +864% |
| Remuneration and social security | 454/9 | €557 | €2,500 | +€1,944 | +349% |
| Other amounts payable | 47/48 | €305 | €0 | -€305 | -100% |
| Accrued charges and deferred income | 492/3 | - | €2,021 | +€2,021 | |
| Remuneration, social security and pensions | 62 | €19,314 | €21,965 | +€2,652 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,133 | €19,585 | -€12,549 | -39.1% |
| Other operating charges | 640/8 | €10,845 | €13,150 | +€2,304 | +21.2% |
| Non-recurring operating charges | 66A | €2,793 | €0 | -€2,793 | -100% |
| Gross operating margin | 9900 | €135,136 | €133,515 | -€1,621 | -1.2% |
| Operating profit (loss) | 9901 | €70,051 | €78,815 | +€8,764 | +12.5% |
| Financial income | 75/76B | €291 | €267 | -€24 | -8.2% |
| Recurring financial income | 75 | €291 | €267 | -€24 | -8.2% |
| Financial charges | 65/66B | €6,634 | €5,755 | -€880 | -13.3% |
| Recurring financial charges | 65 | €6,634 | €5,755 | -€880 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €63,708 | €73,328 | +€9,620 | +15.1% |
| Income taxes | 67/77 | €15,859 | €19,785 | +€3,926 | +24.8% |
| Profit (loss) for the period | 9904 | €47,849 | €53,543 | +€5,695 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,849 | €53,543 | +€5,695 | +11.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.