FloraSana: 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.
FloraSana
Largest movements
- Tangible fixed assets +€45,697
up €45,697 (+832%), from €5,493 to €51,190
of which Other tangible fixed assets: +€42,492
- Cash -€20,755
down €20,755 (-20.2%), from €102,520 to €81,765
mainly Investment in fixed assets (net) (-€49,410) and Other debts (-€2,976)
- Receivables within one year +€1,390
up €1,390 (+327%), from €425 to €1,815
of which Trade receivables: +€1,390
- Reserves +€26,958
up €26,958 (+28.1%), from €95,809 to €122,767
- Other debts -€2,976
down €2,976 (-55.9%), from €5,328 to €2,352
- Tax, wage and social debts +€1,923
up €1,923 (+184%), from €1,042 to €2,965
- Gross operating margin +€4,757
up €4,757 (+12.3%), from €38,642 to €43,399
- Depreciation +€2,906
up €2,906 (+360%), from €806 to €3,713
- Taxes +€1,524
up €1,524 (+17.6%), from €8,649 to €10,173
- Financial income +€1,237
up €1,237 (+501%), from €247 to €1,484
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,276 | €135,594 | +€26,318 | +24.1% |
| Fixed assets | 21/28 | €5,493 | €51,190 | +€45,697 | +832% |
| Tangible fixed assets | 22/27 | €5,493 | €51,190 | +€45,697 | +832% |
| Land and buildings | 22 | €5,493 | €8,697 | +€3,205 | +58.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | - | €42,492 | +€42,492 | |
| Current assets | 29/58 | €103,784 | €84,404 | -€19,380 | -18.7% |
| Amounts receivable within one year | 40/41 | €425 | €1,815 | +€1,390 | +327% |
| Trade receivables | 40 | - | €1,390 | +€1,390 | |
| Other amounts receivable | 41 | €425 | €425 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,520 | €81,765 | -€20,755 | -20.2% |
| Deferred charges and accrued income | 490/1 | €839 | €824 | -€15 | -1.8% |
| Total equity and liabilities | 10/49 | €109,276 | €135,594 | +€26,318 | +24.1% |
| Equity | 10/15 | €102,009 | €128,967 | +€26,958 | +26.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,809 | €122,767 | +€26,958 | +28.1% |
| Distributable reserves | 133 | €95,809 | €122,767 | +€26,958 | +28.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,267 | €6,627 | -€641 | -8.8% |
| Amounts payable within one year | 42/48 | €7,267 | €6,627 | -€641 | -8.8% |
| Trade debts | 44 | €897 | €1,310 | +€413 | +46.0% |
| Suppliers | 440/4 | €897 | €1,310 | +€413 | +46.0% |
| Taxes, remuneration and social security | 45 | €1,042 | €2,965 | +€1,923 | +184% |
| Taxes | 450/3 | €1,042 | €2,965 | +€1,923 | +184% |
| Other amounts payable | 47/48 | €5,328 | €2,352 | -€2,976 | -55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €806 | €3,713 | +€2,906 | +360% |
| Other operating charges | 640/8 | €936 | €875 | -€61 | -6.5% |
| Gross operating margin | 9900 | €38,642 | €43,399 | +€4,757 | +12.3% |
| Operating profit (loss) | 9901 | €36,900 | €38,811 | +€1,912 | +5.2% |
| Financial income | 75/76B | €247 | €1,484 | +€1,237 | +501% |
| Recurring financial income | 75 | €247 | €1,484 | +€1,237 | +501% |
| Financial charges | 65/66B | €2,390 | €2,332 | -€58 | -2.4% |
| Recurring financial charges | 65 | €2,390 | €2,332 | -€58 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €34,756 | €37,964 | +€3,208 | +9.2% |
| Income taxes | 67/77 | €8,649 | €10,173 | +€1,524 | +17.6% |
| Profit (loss) for the period | 9904 | €26,107 | €27,791 | +€1,684 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,107 | €27,791 | +€1,684 | +6.4% |
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 24 October 2026 via checked.be.