FLORATOIT: 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.
FLORATOIT
Largest movements
- Receivables within one year +€174,999
up €174,999 (+97.4%), from €179,593 to €354,592
of which Trade receivables: +€159,369
- Cash +€90,960
up €90,960 (+77.7%), from €117,084 to €208,044
mainly Net result for the year (+€156,353) and Trade debts (+€74,241)
- Stocks and contracts -€16,026
down €16,026 (-17.6%), from €90,883 to €74,857
- Reserves +€156,353
up €156,353 (+65.5%), from €238,694 to €395,047
of which Distributable reserves: +€84,783
- Trade debts +€74,241
up €74,241 (+193%), from €38,471 to €112,712
- Tax, wage and social debts +€10,426
up €10,426 (+62.2%), from €16,775 to €27,201
of which Taxes: +€10,996
- Gross operating margin +€191,752
up €191,752 (+130%), from €147,988 to €339,740
- Staff costs +€39,939
up €39,939 (+47.1%), from €84,712 to €124,651
- Taxes +€36,400
up €36,400 (+327%), from €11,116 to €47,517
- Financial income +€3,865
up €3,865 (+86.7%), from €4,457 to €8,322
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 | €403,462 | €649,566 | +€246,104 | +61.0% |
| Fixed assets | 21/28 | €13,008 | €9,009 | -€3,999 | -30.7% |
| Tangible fixed assets | 22/27 | €13,008 | €9,009 | -€3,999 | -30.7% |
| Plant, machinery and equipment | 23 | €1,737 | €1,176 | -€562 | -32.3% |
| Furniture and vehicles | 24 | €11,270 | €6,833 | -€4,437 | -39.4% |
| Assets under construction and advance payments | 27 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €390,454 | €640,557 | +€250,103 | +64.1% |
| Stocks and contracts in progress | 3 | €90,883 | €74,857 | -€16,026 | -17.6% |
| Stocks | 30/36 | €90,883 | €74,857 | -€16,026 | -17.6% |
| Amounts receivable within one year | 40/41 | €179,593 | €354,592 | +€174,999 | +97.4% |
| Trade receivables | 40 | €169,809 | €329,178 | +€159,369 | +93.9% |
| Other amounts receivable | 41 | €9,784 | €25,413 | +€15,630 | +160% |
| Cash at bank and in hand | 54/58 | €117,084 | €208,044 | +€90,960 | +77.7% |
| Deferred charges and accrued income | 490/1 | €2,895 | €3,065 | +€170 | +5.9% |
| Total equity and liabilities | 10/49 | €403,462 | €649,566 | +€246,104 | +61.0% |
| Equity | 10/15 | €251,094 | €407,447 | +€156,353 | +62.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €238,694 | €395,047 | +€156,353 | +65.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €71,570 | +€71,570 | |
| Distributable reserves | 133 | €236,834 | €321,617 | +€84,783 | +35.8% |
| Amounts payable | 17/49 | €152,368 | €242,119 | +€89,751 | +58.9% |
| Amounts payable within one year | 42/48 | €152,287 | €242,098 | +€89,812 | +59.0% |
| Financial debts | 43 | €3,168 | €3,166 | -€2 | -0.1% |
| Other loans | 439 | €3,168 | €3,166 | -€2 | -0.1% |
| Trade debts | 44 | €38,471 | €112,712 | +€74,241 | +193% |
| Suppliers | 440/4 | €38,471 | €112,712 | +€74,241 | +193% |
| Advances received on contracts in progress | 46 | €1,013 | €0 | -€1,013 | -100% |
| Taxes, remuneration and social security | 45 | €16,775 | €27,201 | +€10,426 | +62.2% |
| Taxes | 450/3 | €8,650 | €19,646 | +€10,996 | +127% |
| Remuneration and social security | 454/9 | €8,125 | €7,555 | -€570 | -7.0% |
| Other amounts payable | 47/48 | €92,860 | €99,019 | +€6,159 | +6.6% |
| Accrued charges and deferred income | 492/3 | €81 | €21 | -€61 | -74.6% |
| Remuneration, social security and pensions | 62 | €84,712 | €124,651 | +€39,939 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,814 | €8,739 | -€3,075 | -26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €1,575 | +€1,575 | |
| Other operating charges | 640/8 | €599 | €1,210 | +€611 | +102% |
| Gross operating margin | 9900 | €147,988 | €339,740 | +€191,752 | +130% |
| Operating profit (loss) | 9901 | €50,862 | €203,564 | +€152,702 | +300% |
| Financial income | 75/76B | €4,457 | €8,322 | +€3,865 | +86.7% |
| Recurring financial income | 75 | €4,457 | €8,322 | +€3,865 | +86.7% |
| Financial charges | 65/66B | €7,090 | €8,017 | +€927 | +13.1% |
| Recurring financial charges | 65 | €7,090 | €8,017 | +€927 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €48,230 | €203,869 | +€155,640 | +323% |
| Income taxes | 67/77 | €11,116 | €47,517 | +€36,400 | +327% |
| Profit (loss) for the period | 9904 | €37,113 | €156,353 | +€119,240 | +321% |
| Transfer to tax-exempt reserves | 689 | - | €71,570 | +€71,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,113 | €84,783 | +€47,670 | +128% |
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 25 October 2026 via checked.be.