FLORE KRIS: 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.
FLORE KRIS
Largest movements
- Cash +€44,752
up €44,752 (+212%), from €21,116 to €65,868
mainly Depreciation (+€25,005) and Net result for the year (+€17,483)
- Tangible fixed assets -€25,005
down €25,005 (-3.4%), from €744,799 to €719,794
of which Land and buildings: -€21,992
- Debts after one year -€20,000
down €20,000 (-9.5%), from €210,000 to €190,000
- Profit (loss) carried forward +€17,483
up €17,483 (+38.3%), from €45,606 to €63,089
- Write-downs -€7,750
down €7,750 (-100%), from €7,750 to €0
- Financial charges +€7,168
up €7,168 (+276%), from €2,595 to €9,763
- Other operating charges +€2,230
up €2,230 (+17.2%), from €12,955 to €15,185
- Gross operating margin +€1,279
up €1,279 (+2.0%), from €65,150 to €66,429
- Depreciation +€1,107
up €1,107 (+4.6%), from €23,898 to €25,005
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 | €776,392 | €792,989 | +€16,597 | +2.1% |
| Fixed assets | 21/28 | €744,799 | €719,794 | -€25,005 | -3.4% |
| Tangible fixed assets | 22/27 | €744,799 | €719,794 | -€25,005 | -3.4% |
| Land and buildings | 22 | €737,057 | €715,065 | -€21,992 | -3.0% |
| Plant, machinery and equipment | 23 | €5,086 | €3,462 | -€1,624 | -31.9% |
| Furniture and vehicles | 24 | €2,655 | €1,267 | -€1,388 | -52.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €31,593 | €73,195 | +€41,602 | +132% |
| Amounts receivable within one year | 40/41 | €6,943 | €3,788 | -€3,156 | -45.4% |
| Trade receivables | 40 | €6,943 | €3,778 | -€3,166 | -45.6% |
| Other amounts receivable | 41 | €0 | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €21,116 | €65,868 | +€44,752 | +212% |
| Deferred charges and accrued income | 490/1 | €3,534 | €3,539 | +€6 | +0.2% |
| Total equity and liabilities | 10/49 | €776,392 | €792,989 | +€16,597 | +2.1% |
| Equity | 10/15 | €386,706 | €404,189 | +€17,483 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €322,500 | €322,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,000 | €22,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,000 | €22,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,500 | €55,500 | = | 0.0% |
| Distributable reserves | 133 | €245,000 | €245,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,606 | €63,089 | +€17,483 | +38.3% |
| Amounts payable | 17/49 | €389,686 | €388,800 | -€886 | -0.2% |
| Amounts payable after more than one year | 17 | €210,000 | €190,000 | -€20,000 | -9.5% |
| Financial debts | 170/4 | €210,000 | €190,000 | -€20,000 | -9.5% |
| Amounts payable within one year | 42/48 | €179,686 | €191,300 | +€11,614 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €7,657 | €12,629 | +€4,973 | +64.9% |
| Suppliers | 440/4 | €7,657 | €12,629 | +€4,973 | +64.9% |
| Taxes, remuneration and social security | 45 | €7,157 | €8,671 | +€1,514 | +21.2% |
| Taxes | 450/3 | €7,157 | €8,671 | +€1,514 | +21.2% |
| Other amounts payable | 47/48 | €144,872 | €150,000 | +€5,128 | +3.5% |
| Accrued charges and deferred income | 492/3 | - | €7,500 | +€7,500 | |
| Non-recurring operating income | 76A | €9,502 | €0 | -€9,502 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,898 | €25,005 | +€1,107 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,750 | €0 | -€7,750 | -100% |
| Other operating charges | 640/8 | €12,955 | €15,185 | +€2,230 | +17.2% |
| Non-recurring operating charges | 66A | €47 | €0 | -€47 | -100% |
| Gross operating margin | 9900 | €65,150 | €66,429 | +€1,279 | +2.0% |
| Operating profit (loss) | 9901 | €20,501 | €26,239 | +€5,738 | +28.0% |
| Financial income | 75/76B | €234 | €1,007 | +€774 | +331% |
| Recurring financial income | 75 | €234 | €1,007 | +€774 | +331% |
| Financial charges | 65/66B | €2,595 | €9,763 | +€7,168 | +276% |
| Recurring financial charges | 65 | €2,595 | €9,763 | +€7,168 | +276% |
| Profit (loss) for the period before taxes | 9903 | €18,139 | €17,483 | -€656 | -3.6% |
| Income taxes | 67/77 | €149 | €0 | -€149 | -100% |
| Profit (loss) for the period | 9904 | €17,990 | €17,483 | -€507 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,990 | €17,483 | -€507 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.