Floras Belgium: what changed
What changed
Floras Belgium
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
-€149,796
2024 · €43,878-€193,673
Equity
-€297,412
2024 · -€147,617-€149,796
Cash
€72,888
2024 · €57,831+€15,057
Balance sheet total
€4.8m
2024 · €4.8m-€47,301
Largest movements
Assets
- Deferred charges and accrued income -€166,509
down €166,509 (-62.1%), from €268,171 to €101,662
- Receivables within one year +€112,061
up €112,061 (+17.3%), from €645,979 to €758,041
of which Trade receivables: +€108,278
Equity and liabilities
- Profit (loss) carried forward -€149,796
down €149,796 (-90.1%), from -€166,217 to -€316,012
- Other debts +€84,067
up €84,067 (+1.7%), from €4.8m to €4.9m
Income statement
- Financial charges -€112,765
down €112,765 (-87.3%), from €129,104 to €16,339
- Depreciation +€49,795
up €49,795 (+20.3%), from €245,002 to €294,797
- Gross operating margin +€31,575
up €31,575 (+6.6%), from €476,794 to €508,368
- Write-downs -€20,127
no longer reported in 2025 (was €20,127)
- Taxes -€17,391
down €17,391 (-92.2%), from €18,870 to €1,479
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,878
Gross operating margin
+€31,575
Staff costs
+€6,965
Depreciation
-€49,795
Write-downs
+€20,127
Other operating charges
-€4,275
Other operating items
-€328,456
Financial income
+€30
Financial charges
+€112,765
Taxes
+€17,391
Result 2025
-€149,796
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€299,944
Investment
-€286,887
Financing
+€2,000
Cash 2024
€57,831
From operations (derived)
+€299,944
Net result for the year
-€149,796
Depreciation
+€294,797
Receivables within one year
-€112,061
Deferred charges and accrued income
+€166,509
Trade debts
+€5,055
Tax, wage and social debts
+€11,373
Other debts
+€84,067
Investment (derived)
-€286,887
Investment in fixed assets (net)
-€286,887
Financing
+€2,000
Debts after one year
+€2,000
Cash 2025
€72,888
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,812,420 | €4,765,118 | -€47,301 | -1.0% |
| Fixed assets | 21/28 | €3,830,438 | €3,822,528 | -€7,910 | -0.2% |
| Tangible fixed assets | 22/27 | €3,830,438 | €3,822,528 | -€7,910 | -0.2% |
| Land and buildings | 22 | €3,367,042 | €3,403,022 | +€35,980 | +1.1% |
| Plant, machinery and equipment | 23 | €15,031 | €20,565 | +€5,534 | +36.8% |
| Furniture and vehicles | 24 | €448,366 | €398,941 | -€49,425 | -11.0% |
| Current assets | 29/58 | €981,981 | €942,591 | -€39,391 | -4.0% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €645,979 | €758,041 | +€112,061 | +17.3% |
| Trade receivables | 40 | €636,748 | €745,027 | +€108,278 | +17.0% |
| Other amounts receivable | 41 | €9,231 | €13,014 | +€3,783 | +41.0% |
| Cash at bank and in hand | 54/58 | €57,831 | €72,888 | +€15,057 | +26.0% |
| Deferred charges and accrued income | 490/1 | €268,171 | €101,662 | -€166,509 | -62.1% |
| Total equity and liabilities | 10/49 | €4,812,420 | €4,765,118 | -€47,301 | -1.0% |
| Equity | 10/15 | -€147,617 | -€297,412 | -€149,796 | -101% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,217 | -€316,012 | -€149,796 | -90.1% |
| Amounts payable | 17/49 | €4,960,036 | €5,062,530 | +€102,494 | +2.1% |
| Amounts payable after more than one year | 17 | €114,000 | €116,000 | +€2,000 | +1.8% |
| Financial debts | 170/4 | €114,000 | €116,000 | +€2,000 | +1.8% |
| Amounts payable within one year | 42/48 | €4,846,036 | €4,946,530 | +€100,494 | +2.1% |
| Trade debts | 44 | - | €5,055 | +€5,055 | |
| Suppliers | 440/4 | - | €5,055 | +€5,055 | |
| Taxes, remuneration and social security | 45 | €18,870 | €30,243 | +€11,373 | +60.3% |
| Taxes | 450/3 | €18,870 | €30,243 | +€11,373 | +60.3% |
| Other amounts payable | 47/48 | €4,827,166 | €4,911,233 | +€84,067 | +1.7% |
| Non-recurring operating income | 76A | €919 | €6,498 | +€5,579 | +607% |
| Remuneration, social security and pensions | 62 | €6,965 | - | -€6,965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245,002 | €294,797 | +€49,795 | +20.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,127 | - | -€20,127 | |
| Other operating charges | 640/8 | €12,848 | €17,122 | +€4,275 | +33.3% |
| Non-recurring operating charges | 66A | - | €328,456 | +€328,456 | |
| Gross operating margin | 9900 | €476,794 | €508,368 | +€31,575 | +6.6% |
| Operating profit (loss) | 9901 | €191,852 | -€132,007 | -€323,859 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €129,104 | €16,339 | -€112,765 | -87.3% |
| Recurring financial charges | 65 | €129,104 | €16,339 | -€112,765 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €62,748 | -€148,317 | -€211,065 | |
| Income taxes | 67/77 | €18,870 | €1,479 | -€17,391 | -92.2% |
| Profit (loss) for the period | 9904 | €43,878 | -€149,796 | -€193,673 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,878 | -€149,796 | -€193,673 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.