Floran: 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.
What changed
Floran
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€147,127
2024 · €628,134-€481,007
Equity
€4.4m
2024 · €4.3m+€67,127
Cash
€471,598
2024 · €142,674+€328,924
Balance sheet total
€4.5m
2024 · €4.4m+€117,775
Largest movements
Assets
- Cash +€328,924
up €328,924 (+230.5%), from €142,674 to €471,598
mainly Current investments (+€300,000) and Net result for the year (+€147,127)
- Current investments -€300,000
down €300,000 (-19.4%), from €1.6m to €1.3m
Equity and liabilities
- Profit (loss) carried forward +€67,127
new in 2025: €67,127
- Other debts +€55,000
up €55,000 (+220.0%), from €25,000 to €80,000
Income statement
- Financial income -€490,856
down €490,856 (-93.5%), from €525,166 to €34,311
- Taxes -€88,673
down €88,673 (-76.8%), from €115,485 to €26,812
- Gross operating margin -€78,325
down €78,325 (-32.2%), from €242,987 to €164,663
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
€628,134
Gross operating margin
-€78,325
Depreciation
+€279
Other operating charges
-€903
Financial income
-€490,856
Financial charges
+€123
Taxes
+€88,673
Result 2025
€147,127
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.
From operations
+€174,183
Investment
+€234,741
Financing
-€80,000
Cash 2024
€142,674
From operations (derived)
+€174,183
Net result for the year
+€147,127
Depreciation
+€21,879
Receivables within one year
-€44,141
Deferred charges and accrued income
-€1,331
Smaller working-capital items
+€316
Tax, wage and social debts
-€4,668
Other debts
+€55,000
Investment (derived)
+€234,741
Investment in fixed assets (net)
-€65,259
Current investments
+€300,000
Financing
-€80,000
Contributions, distributions and other
-€80,000
Cash 2025
€471,598
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,365,515 | €4,483,291 | +€117,775 | +2.7% |
| Fixed assets | 21/28 | €2,622,874 | €2,666,254 | +€43,380 | +1.7% |
| Tangible fixed assets | 22/27 | €40,445 | €83,825 | +€43,380 | +107.3% |
| Furniture and vehicles | 24 | €40,445 | €83,825 | +€43,380 | +107.3% |
| Financial fixed assets | 28 | €2,582,429 | €2,582,429 | = | 0.0% |
| Current assets | 29/58 | €1,742,642 | €1,817,037 | +€74,395 | +4.3% |
| Amounts receivable within one year | 40/41 | €47,365 | €91,506 | +€44,141 | +93.2% |
| Trade receivables | 40 | €47,276 | €47,752 | +€476 | +1.0% |
| Other amounts receivable | 41 | €89 | €43,754 | +€43,665 | +48847.6% |
| Current investments | 50/53 | €1,550,000 | €1,250,000 | -€300,000 | -19.4% |
| Cash at bank and in hand | 54/58 | €142,674 | €471,598 | +€328,924 | +230.5% |
| Deferred charges and accrued income | 490/1 | €2,602 | €3,933 | +€1,331 | +51.1% |
| Total equity and liabilities | 10/49 | €4,365,515 | €4,483,291 | +€117,775 | +2.7% |
| Equity | 10/15 | €4,283,290 | €4,350,417 | +€67,127 | +1.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,221,290 | €4,221,290 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €294,700 | €294,700 | = | 0.0% |
| Distributable reserves | 133 | €3,920,390 | €3,920,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €67,127 | +€67,127 | |
| Amounts payable | 17/49 | €82,226 | €132,874 | +€50,648 | +61.6% |
| Amounts payable within one year | 42/48 | €82,226 | €132,847 | +€50,621 | +61.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €26,286 | €26,575 | +€289 | +1.1% |
| Suppliers | 440/4 | €26,286 | €26,575 | +€289 | +1.1% |
| Taxes, remuneration and social security | 45 | €30,940 | €26,272 | -€4,668 | -15.1% |
| Taxes | 450/3 | €30,940 | €26,272 | -€4,668 | -15.1% |
| Other amounts payable | 47/48 | €25,000 | €80,000 | +€55,000 | +220.0% |
| Accrued charges and deferred income | 492/3 | €0 | €26 | +€26 | |
| Non-recurring operating income | 76A | - | €653 | +€653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,158 | €21,879 | -€279 | -1.3% |
| Other operating charges | 640/8 | €2,151 | €3,053 | +€903 | +42.0% |
| Gross operating margin | 9900 | €242,987 | €164,663 | -€78,325 | -32.2% |
| Operating profit (loss) | 9901 | €218,679 | €139,731 | -€78,948 | -36.1% |
| Financial income | 75/76B | €525,166 | €34,311 | -€490,856 | -93.5% |
| Recurring financial income | 75 | €525,166 | €34,311 | -€490,856 | -93.5% |
| Financial charges | 65/66B | €225 | €102 | -€123 | -54.7% |
| Recurring financial charges | 65 | €225 | €102 | -€123 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €743,620 | €173,939 | -€569,680 | -76.6% |
| Income taxes | 67/77 | €115,485 | €26,812 | -€88,673 | -76.8% |
| Profit (loss) for the period | 9904 | €628,134 | €147,127 | -€481,007 | -76.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €0 | -€105,250 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €522,884 | €147,127 | -€375,757 | -71.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.