Flora World: 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 World
Largest movements
- Receivables within one year -€716,159
down €716,159 (-41.1%), from €1.7m to €1.0m
of which Other amounts receivable: -€527,841
- Cash +€247,930
up €247,930 (+54.6%), from €454,089 to €702,019
mainly Receivables within one year (+€716,159) and Net result for the year (+€587,271)
- Other debts -€462,730
down €462,730 (-44.1%), from €1.1m to €587,271
- Debts after one year -€144,182
down €144,182 (-25.0%), from €576,727 to €432,545
- Trade debts +€140,882
up €140,882 (+70.3%), from €200,424 to €341,306
- Gross operating margin -€1.4m
down €1.4m (-59.1%), from €2.4m to €969,685
- Taxes -€318,264
down €318,264 (-61.5%), from €517,565 to €199,301
- Staff costs -€135,027
down €135,027 (-56.2%), from €240,380 to €105,354
- Financial charges +€38,424
up €38,424 (+94.7%), from €40,586 to €79,011
- Financial income +€32,355
up €32,355 (+148.6%), from €21,768 to €54,123
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 | €4,383,480 | €3,904,522 | -€478,958 | -10.9% |
| Fixed assets | 21/28 | €265,413 | €261,699 | -€3,714 | -1.4% |
| Intangible fixed assets | 21 | - | €885 | +€885 | |
| Tangible fixed assets | 22/27 | €265,413 | €260,814 | -€4,599 | -1.7% |
| Land and buildings | 22 | €231,521 | €219,124 | -€12,398 | -5.4% |
| Plant, machinery and equipment | 23 | €770 | €16,129 | +€15,359 | +1995.4% |
| Furniture and vehicles | 24 | €33,122 | €25,562 | -€7,560 | -22.8% |
| Current assets | 29/58 | €4,118,067 | €3,642,823 | -€475,244 | -11.5% |
| Stocks and contracts in progress | 3 | €1,913,845 | €1,879,691 | -€34,154 | -1.8% |
| Stocks | 30/36 | €1,913,845 | €1,879,691 | -€34,154 | -1.8% |
| Amounts receivable within one year | 40/41 | €1,741,533 | €1,025,374 | -€716,159 | -41.1% |
| Trade receivables | 40 | €1,001,846 | €813,528 | -€188,318 | -18.8% |
| Other amounts receivable | 41 | €739,687 | €211,846 | -€527,841 | -71.4% |
| Cash at bank and in hand | 54/58 | €454,089 | €702,019 | +€247,930 | +54.6% |
| Deferred charges and accrued income | 490/1 | €8,600 | €35,738 | +€27,138 | +315.6% |
| Total equity and liabilities | 10/49 | €4,383,480 | €3,904,522 | -€478,958 | -10.9% |
| Equity | 10/15 | €2,340,170 | €2,340,170 | = | 0.0% |
| Contributions | 10/11 | €347,500 | €347,500 | = | 0.0% |
| Capital | 10 | €347,500 | €347,500 | = | 0.0% |
| Issued capital | 100 | €347,500 | €347,500 | = | 0.0% |
| Reserves | 13 | €1,992,670 | €1,992,670 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,750 | €34,750 | = | 0.0% |
| Legal reserve | 130 | €34,750 | €34,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €1,901,670 | €1,901,670 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €26,950 | +€26,950 | |
| Provisions for liabilities and charges | 160/5 | - | €26,950 | +€26,950 | |
| Other liabilities and charges | 164/5 | - | €26,950 | +€26,950 | |
| Amounts payable | 17/49 | €2,043,310 | €1,537,402 | -€505,908 | -24.8% |
| Amounts payable after more than one year | 17 | €576,727 | €432,545 | -€144,182 | -25.0% |
| Financial debts | 170/4 | €576,727 | €432,545 | -€144,182 | -25.0% |
| Amounts payable within one year | 42/48 | €1,439,973 | €1,104,856 | -€335,116 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €144,182 | €144,182 | = | 0.0% |
| Trade debts | 44 | €200,424 | €341,306 | +€140,882 | +70.3% |
| Suppliers | 440/4 | €200,424 | €341,306 | +€140,882 | +70.3% |
| Taxes, remuneration and social security | 45 | €45,367 | €32,098 | -€13,269 | -29.2% |
| Taxes | 450/3 | €25,179 | €25,178 | -€1 | 0.0% |
| Remuneration and social security | 454/9 | €20,189 | €6,920 | -€13,269 | -65.7% |
| Other amounts payable | 47/48 | €1,050,000 | €587,271 | -€462,730 | -44.1% |
| Accrued charges and deferred income | 492/3 | €26,610 | - | -€26,610 | |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €240,380 | €105,354 | -€135,027 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,163 | €28,863 | +€1,700 | +6.3% |
| Other operating charges | 640/8 | €24,590 | €24,009 | -€581 | -2.4% |
| Gross operating margin | 9900 | €2,369,204 | €969,685 | -€1.4m | -59.1% |
| Operating profit (loss) | 9901 | €2,077,070 | €811,459 | -€1.3m | -60.9% |
| Financial income | 75/76B | €21,768 | €54,123 | +€32,355 | +148.6% |
| Recurring financial income | 75 | €21,768 | €54,123 | +€32,355 | +148.6% |
| Financial charges | 65/66B | €40,586 | €79,011 | +€38,424 | +94.7% |
| Recurring financial charges | 65 | €40,586 | €79,011 | +€38,424 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | €2,058,252 | €786,572 | -€1.3m | -61.8% |
| Income taxes | 67/77 | €517,565 | €199,301 | -€318,264 | -61.5% |
| Profit (loss) for the period | 9904 | €1,540,687 | €587,271 | -€953,417 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,540,687 | €587,271 | -€953,417 | -61.9% |
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 4 October 2026 via checked.be.