FLORAQUATIC: 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.
FLORAQUATIC
Largest movements
- Cash +€49,843
up €49,843 (+80.7%), from €61,736 to €111,579
mainly Net result for the year (+€24,970) and Trade debts (+€24,121)
- Tangible fixed assets +€15,670
up €15,670 (+16.8%), from €93,313 to €108,983
of which Furniture and vehicles: +€20,871
- Receivables within one year +€3,663
up €3,663 (+30.9%), from €11,839 to €15,502
of which Trade receivables: +€15,117
- Reserves +€24,900
up €24,900 (+42.4%), from €58,770 to €83,670
- Trade debts +€24,121
up €24,121 (+2042.4%), from €1,181 to €25,302
- Debts after one year +€19,841
up €19,841 (+49.0%), from €40,531 to €60,372
of which Financial debts: +€60,372
- Other debts -€6,162
down €6,162 (-16.0%), from €38,542 to €32,380
- Tax, wage and social debts +€4,111
up €4,111 (+64.1%), from €6,417 to €10,528
of which Taxes: +€2,303
- Gross operating margin +€15,712
up €15,712 (+16.7%), from €94,271 to €109,983
- Taxes +€9,163
up €9,163 (+201.6%), from €4,546 to €13,709
- Financial charges -€6,281
down €6,281 (-64.8%), from €9,686 to €3,405
of which Non-recurring financial charges: -€6,433
- Depreciation -€4,703
down €4,703 (-20.1%), from €23,456 to €18,753
- Financial income -€2,081
down €2,081 (-66.4%), from €3,135 to €1,054
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 | €269,077 | €336,770 | +€67,693 | +25.2% |
| Fixed assets | 21/28 | €93,313 | €108,983 | +€15,670 | +16.8% |
| Tangible fixed assets | 22/27 | €93,313 | €108,983 | +€15,670 | +16.8% |
| Land and buildings | 22 | €1,735 | - | -€1,735 | |
| Plant, machinery and equipment | 23 | €21,159 | €17,693 | -€3,466 | -16.4% |
| Furniture and vehicles | 24 | €70,419 | €91,290 | +€20,871 | +29.6% |
| Current assets | 29/58 | €175,764 | €227,787 | +€52,023 | +29.6% |
| Stocks and contracts in progress | 3 | €97,064 | €96,060 | -€1,004 | -1.0% |
| Stocks | 30/36 | €97,064 | €96,060 | -€1,004 | -1.0% |
| Amounts receivable within one year | 40/41 | €11,839 | €15,502 | +€3,663 | +30.9% |
| Trade receivables | 40 | €385 | €15,502 | +€15,117 | +3926.5% |
| Other amounts receivable | 41 | €11,454 | - | -€11,454 | |
| Cash at bank and in hand | 54/58 | €61,736 | €111,579 | +€49,843 | +80.7% |
| Deferred charges and accrued income | 490/1 | €5,125 | €4,646 | -€479 | -9.3% |
| Total equity and liabilities | 10/49 | €269,077 | €336,770 | +€67,693 | +25.2% |
| Equity | 10/15 | €167,132 | €192,102 | +€24,970 | +14.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €58,770 | €83,670 | +€24,900 | +42.4% |
| Distributable reserves | 133 | €58,770 | €83,670 | +€24,900 | +42.4% |
| Profit (loss) carried forward | 14 | €77,375 | €77,445 | +€70 | +0.1% |
| Amounts payable | 17/49 | €101,945 | €144,668 | +€42,723 | +41.9% |
| Amounts payable after more than one year | 17 | €40,531 | €60,372 | +€19,841 | +49.0% |
| Financial debts | 170/4 | - | €60,372 | +€60,372 | |
| Other amounts payable | 178/9 | €40,531 | - | -€40,531 | |
| Amounts payable within one year | 42/48 | €61,414 | €84,296 | +€22,882 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €15,274 | €16,086 | +€812 | +5.3% |
| Trade debts | 44 | €1,181 | €25,302 | +€24,121 | +2042.4% |
| Suppliers | 440/4 | €1,181 | €25,302 | +€24,121 | +2042.4% |
| Taxes, remuneration and social security | 45 | €6,417 | €10,528 | +€4,111 | +64.1% |
| Taxes | 450/3 | €2,692 | €4,995 | +€2,303 | +85.5% |
| Remuneration and social security | 454/9 | €3,725 | €5,533 | +€1,808 | +48.5% |
| Other amounts payable | 47/48 | €38,542 | €32,380 | -€6,162 | -16.0% |
| Non-recurring operating income | 76A | €8,972 | €10,431 | +€1,459 | +16.3% |
| Remuneration, social security and pensions | 62 | €45,800 | €46,013 | +€213 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,456 | €18,753 | -€4,703 | -20.1% |
| Other operating charges | 640/8 | €3,796 | €4,187 | +€391 | +10.3% |
| Non-recurring operating charges | 66A | €1,549 | - | -€1,549 | |
| Gross operating margin | 9900 | €94,271 | €109,983 | +€15,712 | +16.7% |
| Operating profit (loss) | 9901 | €19,670 | €41,030 | +€21,360 | +108.6% |
| Financial income | 75/76B | €3,135 | €1,054 | -€2,081 | -66.4% |
| Recurring financial income | 75 | €3,135 | €1,054 | -€2,081 | -66.4% |
| Financial charges | 65/66B | €9,686 | €3,405 | -€6,281 | -64.8% |
| Recurring financial charges | 65 | €3,253 | €3,405 | +€152 | +4.7% |
| Non-recurring financial charges | 66B | €6,433 | - | -€6,433 | |
| Profit (loss) for the period before taxes | 9903 | €13,119 | €38,679 | +€25,560 | +194.8% |
| Income taxes | 67/77 | €4,546 | €13,709 | +€9,163 | +201.6% |
| Profit (loss) for the period | 9904 | €8,573 | €24,970 | +€16,397 | +191.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,573 | €24,970 | +€16,397 | +191.3% |
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 11 October 2026 via checked.be.