FLORAL CONCEPT: 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.
FLORAL CONCEPT
Largest movements
- Stocks and contracts -€23,186
down €23,186 (-32.1%), from €72,146 to €48,960
- Receivables within one year -€7,478
down €7,478 (-19.1%), from €39,070 to €31,592
of which Other amounts receivable: -€7,102
- Tangible fixed assets -€6,401
down €6,401 (-45.3%), from €14,141 to €7,740
of which Furniture and vehicles: -€5,100
- Other debts -€12,314
down €12,314 (-35.2%), from €35,000 to €22,687
- Debts after one year -€9,562
down €9,562 (-74.5%), from €12,828 to €3,267
- Profit (loss) carried forward -€9,493
down €9,493 (-6.4%), from -€148,620 to -€158,113
- Trade debts -€6,021
down €6,021 (-17.8%), from €33,889 to €27,868
- Short-term financial debts -€1,941
down €1,941 (-5.7%), from €34,152 to €32,210
- Gross operating margin -€13,518
down €13,518 (-27.7%), from €48,772 to €35,254
- Other operating charges +€1,040
up €1,040 (+40.0%), from €2,598 to €3,639
- Depreciation -€721
down €721 (-10.1%), from €7,123 to €6,401
- Staff costs -€589
down €589 (-1.9%), from €31,563 to €30,974
- Financial charges -€500
down €500 (-10.1%), from €4,945 to €4,445
of which Financial charges: -€499
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 | €125,358 | €88,292 | -€37,066 | -29.6% |
| Fixed assets | 21/28 | €14,141 | €7,740 | -€6,401 | -45.3% |
| Tangible fixed assets | 22/27 | €14,141 | €7,740 | -€6,401 | -45.3% |
| Plant, machinery and equipment | 23 | €3,508 | €2,206 | -€1,301 | -37.1% |
| Furniture and vehicles | 24 | €10,633 | €5,533 | -€5,100 | -48.0% |
| Current assets | 29/58 | €111,217 | €80,552 | -€30,665 | -27.6% |
| Stocks and contracts in progress | 3 | €72,146 | €48,960 | -€23,186 | -32.1% |
| Stocks | 30/36 | €72,146 | €48,960 | -€23,186 | -32.1% |
| Amounts receivable within one year | 40/41 | €39,070 | €31,592 | -€7,478 | -19.1% |
| Trade receivables | 40 | €10,668 | €10,292 | -€376 | -3.5% |
| Other amounts receivable | 41 | €28,402 | €21,300 | -€7,102 | -25.0% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €125,358 | €88,292 | -€37,066 | -29.6% |
| Equity | 10/15 | -€5,120 | -€14,613 | -€9,493 | -185% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €116,000 | €116,000 | = | 0.0% |
| Distributable reserves | 133 | €116,000 | €116,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,620 | -€158,113 | -€9,493 | -6.4% |
| Amounts payable | 17/49 | €130,478 | €102,905 | -€27,573 | -21.1% |
| Amounts payable after more than one year | 17 | €12,828 | €3,267 | -€9,562 | -74.5% |
| Financial debts | 170/4 | €12,828 | €3,267 | -€9,562 | -74.5% |
| Amounts payable within one year | 42/48 | €117,649 | €99,638 | -€18,012 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €9,213 | €9,562 | +€349 | +3.8% |
| Financial debts | 43 | €34,152 | €32,210 | -€1,941 | -5.7% |
| Credit institutions | 430/8 | €34,152 | €32,210 | -€1,941 | -5.7% |
| Trade debts | 44 | €33,889 | €27,868 | -€6,021 | -17.8% |
| Suppliers | 440/4 | €33,889 | €27,868 | -€6,021 | -17.8% |
| Taxes, remuneration and social security | 45 | €5,395 | €7,311 | +€1,916 | +35.5% |
| Taxes | 450/3 | €249 | €909 | +€660 | +265% |
| Remuneration and social security | 454/9 | €5,146 | €6,403 | +€1,256 | +24.4% |
| Other amounts payable | 47/48 | €35,000 | €22,687 | -€12,314 | -35.2% |
| Remuneration, social security and pensions | 62 | €31,563 | €30,974 | -€589 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,123 | €6,401 | -€721 | -10.1% |
| Other operating charges | 640/8 | €2,598 | €3,639 | +€1,040 | +40.0% |
| Gross operating margin | 9900 | €48,772 | €35,254 | -€13,518 | -27.7% |
| Operating profit (loss) | 9901 | €7,488 | -€5,760 | -€13,248 | |
| Financial income | 75/76B | €581 | €961 | +€380 | +65.4% |
| Recurring financial income | 75 | €581 | €961 | +€380 | +65.4% |
| Financial charges | 65/66B | €4,945 | €4,445 | -€500 | -10.1% |
| Recurring financial charges | 65 | €4,944 | €4,445 | -€499 | -10.1% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €3,124 | -€9,244 | -€12,369 | |
| Income taxes | 67/77 | - | €249 | +€249 | |
| Profit (loss) for the period | 9904 | €3,124 | -€9,493 | -€12,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,124 | -€9,493 | -€12,618 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.