FLORA9: 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.
FLORA9
Largest movements
- Tangible fixed assets -€16,236
down €16,236 (-12.7%), from €127,932 to €111,697
of which Other tangible fixed assets: -€10,048
- Current investments +€11,029
new in 2025: €11,029
- Stocks and contracts +€7,799
up €7,799 (+4.0%), from €193,852 to €201,651
- Debts after one year -€27,655
down €27,655 (-24.4%), from €113,236 to €85,581
- Profit (loss) carried forward +€15,445
up €15,445 (+93.2%), from €16,568 to €32,013
- Tax, wage and social debts +€12,822
up €12,822 (+27.5%), from €46,584 to €59,407
of which Remuneration and social security: +€8,037
- Other debts +€8,746
up €8,746 (+6.1%), from €143,482 to €152,228
- Trade debts -€7,150
down €7,150 (-6.9%), from €104,013 to €96,864
- Gross operating margin -€23,361
down €23,361 (-11.6%), from €201,127 to €177,766
- Financial charges -€7,298
down €7,298 (-43.2%), from €16,893 to €9,596
- Staff costs +€4,013
up €4,013 (+4.5%), from €90,032 to €94,045
- Other operating charges +€3,146
up €3,146 (+812.1%), from €387 to €3,533
- Taxes +€2,304
up €2,304 (+77.6%), from €2,969 to €5,273
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 | €482,749 | €485,798 | +€3,049 | +0.6% |
| Fixed assets | 21/28 | €128,130 | €111,895 | -€16,236 | -12.7% |
| Tangible fixed assets | 22/27 | €127,932 | €111,697 | -€16,236 | -12.7% |
| Plant, machinery and equipment | 23 | €41,320 | €37,887 | -€3,433 | -8.3% |
| Furniture and vehicles | 24 | €9,473 | €6,718 | -€2,755 | -29.1% |
| Other tangible fixed assets | 26 | €77,139 | €67,091 | -€10,048 | -13.0% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €354,618 | €373,903 | +€19,285 | +5.4% |
| Stocks and contracts in progress | 3 | €193,852 | €201,651 | +€7,799 | +4.0% |
| Stocks | 30/36 | €193,852 | €201,651 | +€7,799 | +4.0% |
| Amounts receivable within one year | 40/41 | €8,667 | €10,902 | +€2,235 | +25.8% |
| Trade receivables | 40 | €6,359 | €422 | -€5,937 | -93.4% |
| Other amounts receivable | 41 | €2,308 | €10,480 | +€8,173 | +354.1% |
| Current investments | 50/53 | - | €11,029 | +€11,029 | |
| Cash at bank and in hand | 54/58 | €150,949 | €149,941 | -€1,008 | -0.7% |
| Deferred charges and accrued income | 490/1 | €1,150 | €380 | -€770 | -67.0% |
| Total equity and liabilities | 10/49 | €482,749 | €485,798 | +€3,049 | +0.6% |
| Equity | 10/15 | €47,914 | €63,360 | +€15,445 | +32.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,747 | €12,747 | = | 0.0% |
| Distributable reserves | 133 | €12,747 | €12,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,568 | €32,013 | +€15,445 | +93.2% |
| Amounts payable | 17/49 | €434,834 | €422,438 | -€12,396 | -2.9% |
| Amounts payable after more than one year | 17 | €113,236 | €85,581 | -€27,655 | -24.4% |
| Financial debts | 170/4 | €113,236 | €85,581 | -€27,655 | -24.4% |
| Amounts payable within one year | 42/48 | €321,538 | €336,805 | +€15,267 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €27,459 | €28,307 | +€848 | +3.1% |
| Trade debts | 44 | €104,013 | €96,864 | -€7,150 | -6.9% |
| Suppliers | 440/4 | €104,013 | €96,864 | -€7,150 | -6.9% |
| Taxes, remuneration and social security | 45 | €46,584 | €59,407 | +€12,822 | +27.5% |
| Taxes | 450/3 | €26,860 | €31,645 | +€4,785 | +17.8% |
| Remuneration and social security | 454/9 | €19,724 | €27,761 | +€8,037 | +40.7% |
| Other amounts payable | 47/48 | €143,482 | €152,228 | +€8,746 | +6.1% |
| Accrued charges and deferred income | 492/3 | €60 | €52 | -€8 | -13.6% |
| Remuneration, social security and pensions | 62 | €90,032 | €94,045 | +€4,013 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,552 | €20,793 | +€241 | +1.2% |
| Other operating charges | 640/8 | €387 | €3,533 | +€3,146 | +812.1% |
| Gross operating margin | 9900 | €201,127 | €177,766 | -€23,361 | -11.6% |
| Operating profit (loss) | 9901 | €90,155 | €59,395 | -€30,760 | -34.1% |
| Financial income | 75/76B | €1,551 | €920 | -€631 | -40.7% |
| Recurring financial income | 75 | €1,551 | €920 | -€631 | -40.7% |
| Financial charges | 65/66B | €16,893 | €9,596 | -€7,298 | -43.2% |
| Recurring financial charges | 65 | €16,893 | €9,596 | -€7,298 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €74,812 | €50,718 | -€24,094 | -32.2% |
| Income taxes | 67/77 | €2,969 | €5,273 | +€2,304 | +77.6% |
| Profit (loss) for the period | 9904 | €71,843 | €45,445 | -€26,398 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,843 | €45,445 | -€26,398 | -36.7% |
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 29 September 2026 via checked.be.