FLORAUME: 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.
FLORAUME
Largest movements
- Intangible fixed assets -€60,726
no longer reported in 2025 (was €60,726)
- Tangible fixed assets -€37,257
down €37,257 (-6.4%), from €579,366 to €542,109
of which Land and buildings: -€27,326
- Cash -€10,139
down €10,139 (-27.4%), from €37,014 to €26,875
mainly Debts after one year (-€55,225) and Net result for the year (-€49,177)
- Debts after one year -€55,225
down €55,225 (-13.1%), from €422,695 to €367,470
- Profit (loss) carried forward -€49,177
down €49,177 (-91.9%), from €53,527 to €4,349
- Current portion of long-term debt -€24,405
down €24,405 (-49.3%), from €49,517 to €25,112
- Other debts +€8,263
up €8,263 (+21.0%), from €39,348 to €47,611
- Gross operating margin -€79,577
down €79,577 (-31.5%), from €252,682 to €173,105
- Staff costs -€33,868
down €33,868 (-19.3%), from €175,523 to €141,655
- Depreciation -€18,120
down €18,120 (-32.7%), from €55,377 to €37,257
- Financial charges +€7,818
up €7,818 (+103.7%), from €7,539 to €15,357
- Taxes -€4,231
down €4,231 (-71.5%), from €5,913 to €1,682
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 | €695,721 | €573,471 | -€122,250 | -17.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €647,832 | €545,349 | -€102,483 | -15.8% |
| Intangible fixed assets | 21 | €60,726 | - | -€60,726 | |
| Tangible fixed assets | 22/27 | €579,366 | €542,109 | -€37,257 | -6.4% |
| Land and buildings | 22 | €534,807 | €507,481 | -€27,326 | -5.1% |
| Plant, machinery and equipment | 23 | €34,094 | €26,884 | -€7,210 | -21.1% |
| Furniture and vehicles | 24 | €10,465 | €7,743 | -€2,722 | -26.0% |
| Financial fixed assets | 28 | €7,740 | €3,240 | -€4,500 | -58.1% |
| Current assets | 29/58 | €47,890 | €28,123 | -€19,767 | -41.3% |
| Stocks and contracts in progress | 3 | €6,325 | - | -€6,325 | |
| Stocks | 30/36 | €6,325 | - | -€6,325 | |
| Amounts receivable within one year | 40/41 | €4,551 | €1,248 | -€3,303 | -72.6% |
| Trade receivables | 40 | €4,551 | €1,248 | -€3,303 | -72.6% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €37,014 | €26,875 | -€10,139 | -27.4% |
| Total equity and liabilities | 10/49 | €695,721 | €573,471 | -€122,250 | -17.6% |
| Equity | 10/15 | €149,412 | €100,235 | -€49,177 | -32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,286 | €77,286 | = | 0.0% |
| Distributable reserves | 133 | €77,286 | €77,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,527 | €4,349 | -€49,177 | -91.9% |
| Amounts payable | 17/49 | €546,309 | €473,236 | -€73,073 | -13.4% |
| Amounts payable after more than one year | 17 | €422,695 | €367,470 | -€55,225 | -13.1% |
| Financial debts | 170/4 | €422,695 | €367,470 | -€55,225 | -13.1% |
| Amounts payable within one year | 42/48 | €121,773 | €105,767 | -€16,007 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €49,517 | €25,112 | -€24,405 | -49.3% |
| Trade debts | 44 | €7,707 | €2,381 | -€5,326 | -69.1% |
| Suppliers | 440/4 | €7,707 | €2,381 | -€5,326 | -69.1% |
| Taxes, remuneration and social security | 45 | €25,202 | €30,663 | +€5,461 | +21.7% |
| Taxes | 450/3 | €2,201 | €11,133 | +€8,932 | +405.8% |
| Remuneration and social security | 454/9 | €23,001 | €19,530 | -€3,471 | -15.1% |
| Other amounts payable | 47/48 | €39,348 | €47,611 | +€8,263 | +21.0% |
| Accrued charges and deferred income | 492/3 | €1,841 | - | -€1,841 | |
| Remuneration, social security and pensions | 62 | €175,523 | €141,655 | -€33,868 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,377 | €37,257 | -€18,120 | -32.7% |
| Other operating charges | 640/8 | €2,724 | €2,186 | -€538 | -19.7% |
| Non-recurring operating charges | 66A | - | €25,726 | +€25,726 | |
| Gross operating margin | 9900 | €252,682 | €173,105 | -€79,577 | -31.5% |
| Operating profit (loss) | 9901 | €19,058 | -€33,719 | -€52,777 | |
| Financial income | 75/76B | €191 | €1,581 | +€1,390 | +726.5% |
| Recurring financial income | 75 | €191 | €1,581 | +€1,390 | +726.5% |
| Financial charges | 65/66B | €7,539 | €15,357 | +€7,818 | +103.7% |
| Recurring financial charges | 65 | €7,539 | €15,357 | +€7,818 | +103.7% |
| Profit (loss) for the period before taxes | 9903 | €11,710 | -€47,495 | -€59,205 | |
| Income taxes | 67/77 | €5,913 | €1,682 | -€4,231 | -71.5% |
| Profit (loss) for the period | 9904 | €5,797 | -€49,177 | -€54,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,797 | -€49,177 | -€54,974 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.