FLORA SERVICE: what changed
Two fiscal 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 SERVICE
Largest movements
- Cash -€163,368
down €163,368 (-74.7%), from €218,714 to €55,346
mainly Investment in fixed assets (net) (-€153,316) and Net result for the year (-€15,901)
- Tangible fixed assets +€148,763
up €148,763 (+125.0%), from €118,975 to €267,738
- Profit (loss) carried forward -€15,901
down €15,901 (-29.0%), from €54,799 to €38,898
- Other operating charges -€456
down €456 (-10.0%), from €4,560 to €4,104
- Gross operating margin +€332
up €332 (+4.5%), from -€7,337 to -€7,006
- Financial charges +€98
up €98 (+69.8%), from €140 to €238
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.
Cash bridge derived
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 | €337,689 | €323,084 | -€14,604 | -4.3% |
| Fixed assets | 21/28 | €118,975 | €267,738 | +€148,763 | +125.0% |
| Tangible fixed assets | 22/27 | €118,975 | €267,738 | +€148,763 | +125.0% |
| Land and buildings | 22 | €118,975 | €267,738 | +€148,763 | +125.0% |
| Current assets | 29/58 | €218,714 | €55,346 | -€163,368 | -74.7% |
| Cash at bank and in hand | 54/58 | €218,714 | €55,346 | -€163,368 | -74.7% |
| Total equity and liabilities | 10/49 | €337,689 | €323,084 | -€14,604 | -4.3% |
| Equity | 10/15 | €337,689 | €321,787 | -€15,901 | -4.7% |
| Contributions | 10/11 | €68,000 | €68,000 | = | 0.0% |
| Capital | 10 | €68,000 | €68,000 | = | 0.0% |
| Issued capital | 100 | €68,000 | €68,000 | = | 0.0% |
| Reserves | 13 | €214,890 | €214,890 | = | 0.0% |
| Non-distributable reserves | 130/1 | €111,800 | €111,800 | = | 0.0% |
| Legal reserve | 130 | €111,800 | €111,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €84,340 | €84,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,799 | €38,898 | -€15,901 | -29.0% |
| Amounts payable | 17/49 | - | €1,297 | +€1,297 | |
| Amounts payable within one year | 42/48 | - | €1,297 | +€1,297 | |
| Trade debts | 44 | - | €1,297 | +€1,297 | |
| Suppliers | 440/4 | - | €1,297 | +€1,297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,553 | €4,553 | = | 0.0% |
| Other operating charges | 640/8 | €4,560 | €4,104 | -€456 | -10.0% |
| Gross operating margin | 9900 | -€7,337 | -€7,006 | +€332 | +4.5% |
| Operating profit (loss) | 9901 | -€16,450 | -€15,663 | +€788 | +4.8% |
| Financial charges | 65/66B | €140 | €238 | +€98 | +69.8% |
| Recurring financial charges | 65 | €140 | €238 | +€98 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,591 | -€15,901 | +€690 | +4.2% |
| Profit (loss) for the period | 9904 | -€16,591 | -€15,901 | +€690 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,591 | -€15,901 | +€690 | +4.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.