FLORAC DYNAMICS: 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.
FLORAC DYNAMICS
Largest movements
- Cash +€27,032
up €27,032 (+10,168%), from €266 to €27,297
mainly Net result for the year (+€11,755) and Depreciation (+€10,656)
- Tangible fixed assets -€10,656
down €10,656 (-2.7%), from €389,344 to €378,688
- Profit (loss) carried forward +€11,755
up €11,755 (+14.9%), from -€79,069 to -€67,314
- Contributions +€6,122
up €6,122 (+49.3%), from €12,429 to €18,550
- Depreciation -€61,805
down €61,805 (-85.3%), from €72,461 to €10,656
- Other operating charges -€12,155
no longer reported in 2025 (was €12,155)
- Gross operating margin +€5,346
up €5,346 (+15.1%), from €35,325 to €40,670
- Financial charges -€2,057
down €2,057 (-10.1%), from €20,316 to €18,259
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.
Derived cash bridge
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 | €393,151 | €409,485 | +€16,334 | +4.2% |
| Fixed assets | 21/28 | €389,344 | €378,688 | -€10,656 | -2.7% |
| Tangible fixed assets | 22/27 | €389,344 | €378,688 | -€10,656 | -2.7% |
| Land and buildings | 22 | €389,344 | €378,688 | -€10,656 | -2.7% |
| Current assets | 29/58 | €3,807 | €30,797 | +€26,990 | +709% |
| Amounts receivable within one year | 40/41 | €41 | - | -€41 | |
| Other amounts receivable | 41 | €41 | - | -€41 | |
| Cash at bank and in hand | 54/58 | €266 | €27,297 | +€27,032 | +10,168% |
| Deferred charges and accrued income | 490/1 | €3,500 | €3,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €393,151 | €409,485 | +€16,334 | +4.2% |
| Equity | 10/15 | -€65,922 | -€48,045 | +€17,877 | +27.1% |
| Contributions | 10/11 | €12,429 | €18,550 | +€6,122 | +49.3% |
| Reserves | 13 | €719 | €719 | = | 0.0% |
| Non-distributable reserves | 130/1 | €719 | €719 | = | 0.0% |
| Reserves not available under the articles | 1311 | €719 | €719 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,069 | -€67,314 | +€11,755 | +14.9% |
| Amounts payable | 17/49 | €459,073 | €457,531 | -€1,542 | -0.3% |
| Amounts payable after more than one year | 17 | €412,793 | €410,629 | -€2,163 | -0.5% |
| Financial debts | 170/4 | €392,793 | €378,251 | -€14,542 | -3.7% |
| Other amounts payable | 178/9 | €20,000 | €32,379 | +€12,379 | +61.9% |
| Amounts payable within one year | 42/48 | €43,568 | €44,202 | +€635 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €13,907 | €14,542 | +€635 | +4.6% |
| Trade debts | 44 | €22,660 | €22,660 | = | 0.0% |
| Suppliers | 440/4 | €22,660 | €22,660 | = | 0.0% |
| Other amounts payable | 47/48 | €7,000 | €7,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,713 | €2,699 | -€14 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,461 | €10,656 | -€61,805 | -85.3% |
| Other operating charges | 640/8 | €12,155 | - | -€12,155 | |
| Gross operating margin | 9900 | €35,325 | €40,670 | +€5,346 | +15.1% |
| Operating profit (loss) | 9901 | -€49,291 | €30,014 | +€79,305 | |
| Financial charges | 65/66B | €20,316 | €18,259 | -€2,057 | -10.1% |
| Recurring financial charges | 65 | €20,316 | €18,259 | -€2,057 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€69,607 | €11,755 | +€81,362 | |
| Profit (loss) for the period | 9904 | -€69,607 | €11,755 | +€81,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,607 | €11,755 | +€81,362 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.