Florale: 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.
Florale
Largest movements
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Receivables within one year +€36,488
up €36,488, from €0 to €36,488
of which Trade receivables: +€34,500
- Tangible fixed assets +€31,147
up €31,147 (+6.1%), from €512,936 to €544,083
of which Land and buildings: +€31,147
- Cash +€27,271
up €27,271 (+61.6%), from €44,240 to €71,511
mainly Current investments (+€50,000) and Net result for the year (+€35,770)
- Deferred charges and accrued income -€22,125
down €22,125 (-27.9%), from €79,239 to €57,114
- Reserves +€35,770
up €35,770 (+10.1%), from €353,362 to €389,132
of which Distributable reserves: +€49,427
- Debts after one year -€21,233
down €21,233 (-20.4%), from €103,972 to €82,739
- Tax, wage and social debts +€10,346
up €10,346 (+135.9%), from €7,613 to €17,959
- Depreciation -€33,729
down €33,729 (-54.5%), from €61,913 to €28,184
- Taxes +€10,641
up €10,641 (+71.8%), from €14,827 to €25,468
- Financial income +€2,066
up €2,066 (+193.0%), from €1,071 to €3,137
- Gross operating margin -€1,515
down €1,515 (-1.4%), from €111,418 to €109,903
- Other operating charges +€1,385
up €1,385 (+6.9%), from €20,094 to €21,479
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 | €686,414 | €709,195 | +€22,781 | +3.3% |
| Fixed assets | 21/28 | €512,936 | €544,083 | +€31,147 | +6.1% |
| Tangible fixed assets | 22/27 | €512,936 | €544,083 | +€31,147 | +6.1% |
| Land and buildings | 22 | €512,936 | €544,083 | +€31,147 | +6.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €173,478 | €165,112 | -€8,366 | -4.8% |
| Amounts receivable within one year | 40/41 | €0 | €36,488 | +€36,488 | |
| Trade receivables | 40 | - | €34,500 | +€34,500 | |
| Other amounts receivable | 41 | €0 | €1,988 | +€1,988 | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €44,240 | €71,511 | +€27,271 | +61.6% |
| Deferred charges and accrued income | 490/1 | €79,239 | €57,114 | -€22,125 | -27.9% |
| Total equity and liabilities | 10/49 | €686,414 | €709,195 | +€22,781 | +3.3% |
| Equity | 10/15 | €526,963 | €562,734 | +€35,770 | +6.8% |
| Contributions | 10/11 | €173,602 | €173,602 | = | 0.0% |
| Reserves | 13 | €353,362 | €389,132 | +€35,770 | +10.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €132,556 | €118,900 | -€13,657 | -10.3% |
| Distributable reserves | 133 | €220,805 | €270,232 | +€49,427 | +22.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €159,451 | €146,461 | -€12,989 | -8.1% |
| Amounts payable after more than one year | 17 | €103,972 | €82,739 | -€21,233 | -20.4% |
| Financial debts | 170/4 | €103,972 | €82,739 | -€21,233 | -20.4% |
| Amounts payable within one year | 42/48 | €55,228 | €63,722 | +€8,494 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €20,893 | €21,233 | +€339 | +1.6% |
| Trade debts | 44 | €22,647 | €24,530 | +€1,883 | +8.3% |
| Suppliers | 440/4 | €22,647 | €24,530 | +€1,883 | +8.3% |
| Taxes, remuneration and social security | 45 | €7,613 | €17,959 | +€10,346 | +135.9% |
| Taxes | 450/3 | €7,613 | €17,959 | +€10,346 | +135.9% |
| Other amounts payable | 47/48 | €4,074 | €0 | -€4,074 | -100.0% |
| Accrued charges and deferred income | 492/3 | €251 | €0 | -€251 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,913 | €28,184 | -€33,729 | -54.5% |
| Other operating charges | 640/8 | €20,094 | €21,479 | +€1,385 | +6.9% |
| Gross operating margin | 9900 | €111,418 | €109,903 | -€1,515 | -1.4% |
| Operating profit (loss) | 9901 | €29,411 | €60,240 | +€30,829 | +104.8% |
| Financial income | 75/76B | €1,071 | €3,137 | +€2,066 | +193.0% |
| Recurring financial income | 75 | €1,071 | €3,137 | +€2,066 | +193.0% |
| Financial charges | 65/66B | €2,807 | €2,139 | -€667 | -23.8% |
| Recurring financial charges | 65 | €2,807 | €2,139 | -€667 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €27,675 | €61,238 | +€33,563 | +121.3% |
| Transfer from deferred taxes | 780 | €2,669 | €0 | -€2,669 | -100.0% |
| Income taxes | 67/77 | €14,827 | €25,468 | +€10,641 | +71.8% |
| Profit (loss) for the period | 9904 | €15,518 | €35,770 | +€20,252 | +130.5% |
| Transfer from tax-exempt reserves | 789 | €13,657 | €13,657 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,175 | €49,427 | +€20,252 | +69.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.