FLORANNE: 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.
FLORANNE
Largest movements
- Cash +€35,838
up €35,838 (+33.7%), from €106,297 to €142,135
mainly Net result for the year (+€41,919) and Debts after one year (+€24,854)
- Tangible fixed assets +€29,127
up €29,127 (+385.9%), from €7,547 to €36,674
- Receivables within one year +€22,663
up €22,663 (+67.8%), from €33,425 to €56,089
of which Trade receivables: +€12,495
- Stocks and contracts -€6,186
down €6,186 (-11.2%), from €55,009 to €48,823
- Reserves +€41,919
up €41,919 (+24.3%), from €172,820 to €214,739
- Debts after one year +€24,854
up €24,854 (+1291.0%), from €1,925 to €26,779
- Current portion of long-term debt +€5,098
up €5,098 (+88.8%), from €5,739 to €10,837
- Tax, wage and social debts +€5,018
up €5,018 (+44.2%), from €11,345 to €16,364
of which Taxes: +€4,331
- Trade debts +€4,962
up €4,962 (+30.7%), from €16,157 to €21,119
- Gross operating margin +€17,021
up €17,021 (+14.3%), from €119,330 to €136,351
- Staff costs +€5,004
up €5,004 (+8.5%), from €58,544 to €63,547
- Taxes +€2,284
up €2,284 (+16.0%), from €14,290 to €16,574
- Depreciation +€1,851
up €1,851 (+30.0%), from €6,172 to €8,023
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 | €225,271 | €307,171 | +€81,900 | +36.4% |
| Fixed assets | 21/28 | €7,748 | €36,874 | +€29,127 | +375.9% |
| Tangible fixed assets | 22/27 | €7,547 | €36,674 | +€29,127 | +385.9% |
| Furniture and vehicles | 24 | €7,547 | €36,674 | +€29,127 | +385.9% |
| Financial fixed assets | 28 | €201 | €201 | = | 0.0% |
| Current assets | 29/58 | €217,523 | €270,296 | +€52,773 | +24.3% |
| Amounts receivable after more than one year | 29 | €20,650 | €21,250 | +€600 | +2.9% |
| Other amounts receivable | 291 | €20,650 | €21,250 | +€600 | +2.9% |
| Stocks and contracts in progress | 3 | €55,009 | €48,823 | -€6,186 | -11.2% |
| Stocks | 30/36 | €55,009 | €48,823 | -€6,186 | -11.2% |
| Amounts receivable within one year | 40/41 | €33,425 | €56,089 | +€22,663 | +67.8% |
| Trade receivables | 40 | €14,545 | €27,041 | +€12,495 | +85.9% |
| Other amounts receivable | 41 | €18,880 | €29,048 | +€10,168 | +53.9% |
| Cash at bank and in hand | 54/58 | €106,297 | €142,135 | +€35,838 | +33.7% |
| Deferred charges and accrued income | 490/1 | €2,142 | €2,000 | -€142 | -6.6% |
| Total equity and liabilities | 10/49 | €225,271 | €307,171 | +€81,900 | +36.4% |
| Equity | 10/15 | €185,484 | €227,404 | +€41,919 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €172,820 | €214,739 | +€41,919 | +24.3% |
| Distributable reserves | 133 | €172,820 | €214,739 | +€41,919 | +24.3% |
| Profit (loss) carried forward | 14 | €6,464 | €6,464 | = | 0.0% |
| Amounts payable | 17/49 | €39,787 | €79,767 | +€39,980 | +100.5% |
| Amounts payable after more than one year | 17 | €1,925 | €26,779 | +€24,854 | +1291.0% |
| Financial debts | 170/4 | €1,925 | €26,779 | +€24,854 | +1291.0% |
| Amounts payable within one year | 42/48 | €36,972 | €51,853 | +€14,881 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €5,739 | €10,837 | +€5,098 | +88.8% |
| Trade debts | 44 | €16,157 | €21,119 | +€4,962 | +30.7% |
| Suppliers | 440/4 | €16,157 | €21,119 | +€4,962 | +30.7% |
| Taxes, remuneration and social security | 45 | €11,345 | €16,364 | +€5,018 | +44.2% |
| Taxes | 450/3 | €3,622 | €7,953 | +€4,331 | +119.5% |
| Remuneration and social security | 454/9 | €7,723 | €8,411 | +€688 | +8.9% |
| Other amounts payable | 47/48 | €3,730 | €3,534 | -€196 | -5.3% |
| Accrued charges and deferred income | 492/3 | €890 | €1,135 | +€245 | +27.5% |
| Remuneration, social security and pensions | 62 | €58,544 | €63,547 | +€5,004 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,172 | €8,023 | +€1,851 | +30.0% |
| Other operating charges | 640/8 | €4,156 | €4,341 | +€185 | +4.5% |
| Gross operating margin | 9900 | €119,330 | €136,351 | +€17,021 | +14.3% |
| Operating profit (loss) | 9901 | €50,459 | €60,440 | +€9,981 | +19.8% |
| Financial income | 75/76B | €1,023 | €1,355 | +€332 | +32.5% |
| Recurring financial income | 75 | €1,023 | €1,355 | +€332 | +32.5% |
| Financial charges | 65/66B | €2,273 | €3,302 | +€1,029 | +45.3% |
| Recurring financial charges | 65 | €2,273 | €3,302 | +€1,029 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €49,208 | €58,493 | +€9,285 | +18.9% |
| Income taxes | 67/77 | €14,290 | €16,574 | +€2,284 | +16.0% |
| Profit (loss) for the period | 9904 | €34,918 | €41,919 | +€7,001 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,918 | €41,919 | +€7,001 | +20.0% |
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 7 October 2026 via checked.be.