FLORALUX SPL: 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.
What changed
FLORALUX SPL
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€867,457
2024 · €988,088-€120,631
Equity
€9.7m
2024 · €9.7m+€17,457
Cash
€220,856
2024 · €884,531-€663,674
Balance sheet total
€13.7m
2024 · €13.7m+€55,956
Largest movements
Assets
- Financial fixed assets +€2.5m
up €2.5m (+151,814%), from €1,647 to €2.5m
of which Affiliated companies: +€2.5m
- Receivables within one year -€1.5m
down €1.5m (-57.7%), from €2.7m to €1.1m
of which Other amounts receivable: -€1.5m
- Cash -€663,674
down €663,674 (-75.0%), from €884,531 to €220,856
mainly Investment in fixed assets (net) (-€2.7m) and Contributions, distributions and other (-€850,000)
- Tangible fixed assets -€254,979
down €254,979 (-3.0%), from €8.6m to €8.4m
of which Land and buildings: -€181,949
Equity and liabilities
- Other debts +€350,080
up €350,080 (+70.0%), from €499,920 to €850,000
- Debts after one year -€333,333
down €333,333 (-24.5%), from €1.4m to €1.0m
- Trade debts +€180,567
up €180,567 (+19.6%), from €920,268 to €1.1m
Income statement
- Turnover +€1.3m
up €1.3m (+10.8%), from €12.5m to €13.9m
- Goods and materials +€683,662
up €683,662 (+9.8%), from €7.0m to €7.7m
of which Purchases: +€465,482
- Other operating income -€436,323
down €436,323 (-92.1%), from €473,743 to €37,419
- Services and other goods +€256,833
up €256,833 (+9.7%), from €2.6m to €2.9m
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.
Result 2024
€988,088
Turnover
+€1.3m
Other operating income
-€436,323
Goods and materials
-€683,662
Services and other goods
-€256,833
Staff costs
-€77,678
Depreciation
-€9,507
Write-downs
-€39,558
Other operating charges
-€45,871
Other operating items
-€146
Financial income
+€17,084
Financial charges
+€3,111
Taxes
+€60,691
Deferred taxes and other
+€1,473
Result 2025
€867,457
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3.2m
Investment
-€2.7m
Financing
-€1.2m
Cash 2024
€884,531
From operations (derived)
+€3.2m
Net result for the year
+€867,457
Depreciation
+€408,862
Stocks and contracts
+€79,491
Receivables within one year
+€1.5m
Deferred charges and accrued income
-€94,974
Provisions
-€5,399
Trade debts
+€180,567
Tax, wage and social debts
-€102,225
Advances received
+€6,865
Other debts
+€350,080
Accrued charges and deferred income
-€50,537
Investment (derived)
-€2.7m
Investment in fixed assets (net)
-€2.7m
Financing
-€1.2m
Debts after one year
-€333,333
Short-term financial debts
-€7,518
Contributions, distributions and other
-€850,000
Cash 2025
€220,856
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,663,943 | €13,719,899 | +€55,956 | +0.4% |
| Fixed assets | 21/28 | €8,618,540 | €10,861,676 | +€2.2m | +26.0% |
| Intangible fixed assets | 21 | €1,885 | €0 | -€1,885 | -100% |
| Tangible fixed assets | 22/27 | €8,615,009 | €8,360,029 | -€254,979 | -3.0% |
| Land and buildings | 22 | €7,623,758 | €7,441,809 | -€181,949 | -2.4% |
| Plant, machinery and equipment | 23 | €710,120 | €661,442 | -€48,678 | -6.9% |
| Furniture and vehicles | 24 | €221,190 | €216,383 | -€4,807 | -2.2% |
| Other tangible fixed assets | 26 | €55,095 | €40,395 | -€14,700 | -26.7% |
| Assets under construction and advance payments | 27 | €4,845 | €0 | -€4,845 | -100% |
| Financial fixed assets | 28 | €1,647 | €2,501,647 | +€2.5m | +151,814% |
| Affiliated companies | 280/1 | - | €2,500,000 | +€2.5m | |
| Amounts receivable | 281 | - | €2,500,000 | +€2.5m | |
| Other financial fixed assets | 284/8 | €1,647 | €1,647 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,647 | €1,647 | = | 0.0% |
| Current assets | 29/58 | €5,045,402 | €2,858,223 | -€2.2m | -43.3% |
| Stocks and contracts in progress | 3 | €1,466,380 | €1,386,889 | -€79,491 | -5.4% |
| Stocks | 30/36 | €1,466,380 | €1,386,889 | -€79,491 | -5.4% |
| Raw materials and consumables | 30/31 | €57,093 | €83,438 | +€26,345 | +46.1% |
| Goods purchased for resale | 34 | €1,409,287 | €1,303,450 | -€105,836 | -7.5% |
| Amounts receivable within one year | 40/41 | €2,666,012 | €1,127,025 | -€1.5m | -57.7% |
| Trade receivables | 40 | €75,540 | €48,036 | -€27,504 | -36.4% |
| Other amounts receivable | 41 | €2,590,472 | €1,078,988 | -€1.5m | -58.3% |
| Cash at bank and in hand | 54/58 | €884,531 | €220,856 | -€663,674 | -75.0% |
| Deferred charges and accrued income | 490/1 | €28,479 | €123,453 | +€94,974 | +333% |
| Total equity and liabilities | 10/49 | €13,663,943 | €13,719,899 | +€55,956 | +0.4% |
| Equity | 10/15 | €9,726,023 | €9,743,479 | +€17,457 | +0.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,237,347 | €1,221,149 | -€16,197 | -1.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €372,764 | €356,567 | -€16,197 | -4.3% |
| Distributable reserves | 133 | €864,582 | €864,582 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,470,126 | €8,503,780 | +€33,654 | +0.4% |
| Provisions and deferred taxes | 16 | €105,505 | €100,106 | -€5,399 | -5.1% |
| Deferred taxes | 168 | €105,505 | €100,106 | -€5,399 | -5.1% |
| Amounts payable | 17/49 | €3,832,415 | €3,876,314 | +€43,899 | +1.1% |
| Amounts payable after more than one year | 17 | €1,361,111 | €1,027,778 | -€333,333 | -24.5% |
| Financial debts | 170/4 | €1,361,111 | €1,027,778 | -€333,333 | -24.5% |
| Credit institutions | 173 | €1,361,111 | €1,027,778 | -€333,333 | -24.5% |
| Amounts payable within one year | 42/48 | €2,348,667 | €2,776,436 | +€427,770 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €333,333 | €333,333 | = | 0.0% |
| Financial debts | 43 | €135,673 | €128,155 | -€7,518 | -5.5% |
| Credit institutions | 430/8 | €135,673 | €128,155 | -€7,518 | -5.5% |
| Trade debts | 44 | €920,268 | €1,100,835 | +€180,567 | +19.6% |
| Suppliers | 440/4 | €920,268 | €1,100,835 | +€180,567 | +19.6% |
| Advances received on contracts in progress | 46 | €6,056 | €12,921 | +€6,865 | +113% |
| Taxes, remuneration and social security | 45 | €453,417 | €351,192 | -€102,225 | -22.5% |
| Taxes | 450/3 | €223,975 | €93,772 | -€130,204 | -58.1% |
| Remuneration and social security | 454/9 | €229,441 | €257,420 | +€27,979 | +12.2% |
| Other amounts payable | 47/48 | €499,920 | €850,000 | +€350,080 | +70.0% |
| Accrued charges and deferred income | 492/3 | €122,637 | €72,100 | -€50,537 | -41.2% |
| Operating income | 70/76A | €12,993,653 | €13,903,918 | +€910,266 | +7.0% |
| Turnover | 70 | €12,519,910 | €13,866,499 | +€1.3m | +10.8% |
| Other operating income | 74 | €473,743 | €37,419 | -€436,323 | -92.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €11,682,060 | €12,795,316 | +€1.1m | +9.5% |
| Goods for resale, raw materials and consumables | 60 | €6,992,293 | €7,675,954 | +€683,662 | +9.8% |
| Purchases | 600/8 | €7,131,403 | €7,596,884 | +€465,482 | +6.5% |
| Change in stocks: decrease (increase) | 609 | -€139,110 | €79,070 | +€218,180 | |
| Services and other goods | 61 | €2,636,637 | €2,893,470 | +€256,833 | +9.7% |
| Remuneration, social security and pensions | 62 | €1,619,295 | €1,696,974 | +€77,678 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399,354 | €408,862 | +€9,507 | +2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€39,137 | €421 | +€39,558 | |
| Other operating charges | 640/8 | €73,618 | €119,488 | +€45,871 | +62.3% |
| Non-recurring operating charges | 66A | €0 | €146 | +€146 | |
| Operating profit (loss) | 9901 | €1,311,593 | €1,108,603 | -€202,990 | -15.5% |
| Financial income | 75/76B | €126,072 | €143,156 | +€17,084 | +13.6% |
| Recurring financial income | 75 | €126,072 | €143,156 | +€17,084 | +13.6% |
| Income from current assets | 751 | €93,108 | €102,697 | +€9,589 | +10.3% |
| Other financial income | 752/9 | €32,964 | €40,458 | +€7,494 | +22.7% |
| Financial charges | 65/66B | €87,551 | €84,440 | -€3,111 | -3.6% |
| Recurring financial charges | 65 | €87,411 | €84,440 | -€2,971 | -3.4% |
| Debt charges | 650 | €66,658 | €60,023 | -€6,635 | -10.0% |
| Other financial charges | 652/9 | €20,753 | €24,417 | +€3,664 | +17.7% |
| Non-recurring financial charges | 66B | €140 | €0 | -€140 | -100% |
| Profit (loss) for the period before taxes | 9903 | €1,350,113 | €1,167,318 | -€182,795 | -13.5% |
| Transfer from deferred taxes | 780 | €3,926 | €5,399 | +€1,473 | +37.5% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €365,952 | €305,261 | -€60,691 | -16.6% |
| Taxes | 670/3 | €366,352 | €310,000 | -€56,352 | -15.4% |
| Tax adjustments and reversals of tax provisions | 77 | €400 | €4,739 | +€4,339 | +1,085% |
| Profit (loss) for the period | 9904 | €988,088 | €867,457 | -€120,631 | -12.2% |
| Transfer from tax-exempt reserves | 789 | €11,779 | €16,197 | +€4,418 | +37.5% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €999,867 | €883,654 | -€116,213 | -11.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.