FLORAVET: 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.
FLORAVET
Largest movements
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets +€17,024
up €17,024 (+43.7%), from €38,997 to €56,021
of which Furniture and vehicles: +€28,123
- Cash +€16,392
up €16,392 (+79.5%), from €20,609 to €37,001
mainly Current investments (+€50,000) and Net result for the year (+€31,584)
- Receivables within one year -€8,790
down €8,790 (-28.5%), from €30,857 to €22,067
of which Trade receivables: -€8,790
- Reserves -€21,416
down €21,416 (-16.8%), from €127,312 to €105,896
- Trade debts -€2,133
down €2,133 (-100.0%), from €2,133 to €0
- Other debts -€1,523
down €1,523 (-96.3%), from €1,581 to €58
- Gross operating margin -€18,342
down €18,342 (-22.9%), from €79,936 to €61,595
- Taxes -€5,895
down €5,895 (-36.2%), from €16,280 to €10,384
- Depreciation +€3,073
up €3,073 (+18.9%), from €16,300 to €19,373
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 | €140,912 | €115,625 | -€25,287 | -17.9% |
| Fixed assets | 21/28 | €38,997 | €56,021 | +€17,024 | +43.7% |
| Tangible fixed assets | 22/27 | €38,997 | €56,021 | +€17,024 | +43.7% |
| Land and buildings | 22 | - | €3,023 | +€3,023 | |
| Plant, machinery and equipment | 23 | €38,997 | €24,875 | -€14,121 | -36.2% |
| Furniture and vehicles | 24 | €0 | €28,123 | +€28,123 | |
| Current assets | 29/58 | €101,916 | €59,605 | -€42,311 | -41.5% |
| Amounts receivable within one year | 40/41 | €30,857 | €22,067 | -€8,790 | -28.5% |
| Trade receivables | 40 | €30,857 | €22,067 | -€8,790 | -28.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €20,609 | €37,001 | +€16,392 | +79.5% |
| Deferred charges and accrued income | 490/1 | €450 | €537 | +€87 | +19.2% |
| Total equity and liabilities | 10/49 | €140,912 | €115,625 | -€25,287 | -17.9% |
| Equity | 10/15 | €128,312 | €106,896 | -€21,416 | -16.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €127,312 | €105,896 | -€21,416 | -16.8% |
| Distributable reserves | 133 | €127,312 | €105,896 | -€21,416 | -16.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,601 | €8,730 | -€3,871 | -30.7% |
| Amounts payable within one year | 42/48 | €12,601 | €8,730 | -€3,871 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €809 | €0 | -€809 | -100.0% |
| Trade debts | 44 | €2,133 | €0 | -€2,133 | -100.0% |
| Suppliers | 440/4 | €2,133 | €0 | -€2,133 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,078 | €8,672 | +€594 | +7.4% |
| Taxes | 450/3 | €7,178 | €7,772 | +€594 | +8.3% |
| Remuneration and social security | 454/9 | €900 | €900 | = | 0.0% |
| Other amounts payable | 47/48 | €1,581 | €58 | -€1,523 | -96.3% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,300 | €19,373 | +€3,073 | +18.9% |
| Other operating charges | 640/8 | €690 | €657 | -€33 | -4.8% |
| Gross operating margin | 9900 | €79,936 | €61,595 | -€18,342 | -22.9% |
| Operating profit (loss) | 9901 | €62,946 | €41,565 | -€21,382 | -34.0% |
| Financial income | 75/76B | €1 | €773 | +€772 | +154488.0% |
| Recurring financial income | 75 | €1 | €773 | +€772 | +154488.0% |
| Financial charges | 65/66B | €308 | €369 | +€61 | +19.8% |
| Recurring financial charges | 65 | €308 | €369 | +€61 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €62,639 | €41,969 | -€20,670 | -33.0% |
| Income taxes | 67/77 | €16,280 | €10,384 | -€5,895 | -36.2% |
| Profit (loss) for the period | 9904 | €46,359 | €31,584 | -€14,775 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,359 | €31,584 | -€14,775 | -31.9% |
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 9 October 2026 via checked.be.