Florals: 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.
Florals
Largest movements
- Cash +€12,032
up €12,032 (+31.3%), from €38,466 to €50,498
mainly Net result for the year (+€16,825) and Depreciation (+€14,835)
- Profit (loss) carried forward +€16,825
up €16,825 (+66.5%), from -€25,310 to -€8,485
- Other debts -€13,020
down €13,020 (-27.3%), from €47,726 to €34,706
- Accrued charges and deferred income +€8,885
up €8,885 (+33.4%), from €26,566 to €35,451
- Gross operating margin +€2,775
up €2,775 (+6.8%), from €40,731 to €43,506
- Depreciation +€1,774
up €1,774 (+13.6%), from €13,061 to €14,835
- Taxes +€795
up €795 (+456%), from €174 to €969
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 | €854,878 | €864,640 | +€9,762 | +1.1% |
| Fixed assets | 21/28 | €40,935 | €36,179 | -€4,757 | -11.6% |
| Tangible fixed assets | 22/27 | €40,435 | €35,679 | -€4,757 | -11.8% |
| Plant, machinery and equipment | 23 | €1,588 | €469 | -€1,119 | -70.5% |
| Furniture and vehicles | 24 | €32,479 | €29,592 | -€2,887 | -8.9% |
| Other tangible fixed assets | 26 | €6,368 | €5,618 | -€750 | -11.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €813,943 | €828,462 | +€14,519 | +1.8% |
| Amounts receivable after more than one year | 29 | €723,029 | €723,029 | = | 0.0% |
| Other amounts receivable | 291 | €723,029 | €723,029 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €51,471 | €54,189 | +€2,718 | +5.3% |
| Trade receivables | 40 | €11,289 | €14,125 | +€2,835 | +25.1% |
| Other amounts receivable | 41 | €40,182 | €40,064 | -€117 | -0.3% |
| Cash at bank and in hand | 54/58 | €38,466 | €50,498 | +€12,032 | +31.3% |
| Deferred charges and accrued income | 490/1 | €977 | €746 | -€230 | -23.6% |
| Total equity and liabilities | 10/49 | €854,878 | €864,640 | +€9,762 | +1.1% |
| Equity | 10/15 | €14,690 | €31,515 | +€16,825 | +115% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,310 | -€8,485 | +€16,825 | +66.5% |
| Amounts payable | 17/49 | €840,188 | €833,125 | -€7,063 | -0.8% |
| Amounts payable after more than one year | 17 | €751,552 | €752,235 | +€682 | +0.1% |
| Financial debts | 170/4 | €750,000 | €750,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,552 | €2,235 | +€682 | +44.0% |
| Amounts payable within one year | 42/48 | €62,070 | €45,440 | -€16,630 | -26.8% |
| Trade debts | 44 | €2,120 | €1,043 | -€1,078 | -50.8% |
| Suppliers | 440/4 | €2,120 | €1,043 | -€1,078 | -50.8% |
| Taxes, remuneration and social security | 45 | €12,223 | €9,691 | -€2,532 | -20.7% |
| Taxes | 450/3 | €12,223 | €9,691 | -€2,532 | -20.7% |
| Other amounts payable | 47/48 | €47,726 | €34,706 | -€13,020 | -27.3% |
| Accrued charges and deferred income | 492/3 | €26,566 | €35,451 | +€8,885 | +33.4% |
| Remuneration, social security and pensions | 62 | €225 | €0 | -€225 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,061 | €14,835 | +€1,774 | +13.6% |
| Other operating charges | 640/8 | €1,355 | €1,435 | +€80 | +5.9% |
| Gross operating margin | 9900 | €40,731 | €43,506 | +€2,775 | +6.8% |
| Operating profit (loss) | 9901 | €26,090 | €27,235 | +€1,146 | +4.4% |
| Financial income | 75/76B | €24 | €1 | -€23 | -97.9% |
| Recurring financial income | 75 | €24 | €1 | -€23 | -97.9% |
| Financial charges | 65/66B | €9,441 | €9,441 | +€1 | 0.0% |
| Recurring financial charges | 65 | €9,441 | €9,441 | +€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €16,672 | €17,794 | +€1,122 | +6.7% |
| Income taxes | 67/77 | €174 | €969 | +€795 | +456% |
| Profit (loss) for the period | 9904 | €16,498 | €16,825 | +€327 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,498 | €16,825 | +€327 | +2.0% |
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 16 October 2026 via checked.be.