FLORE MINNER: what changed
Two fiscal 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 MINNER
Largest movements
- Receivables within one year +€6,239
up €6,239 (+624.8%), from €999 to €7,238
of which Trade receivables: +€6,357
- Tangible fixed assets +€1,541
up €1,541 (+60.7%), from €2,538 to €4,078
of which Plant, machinery and equipment: +€2,111
- Cash -€379
down €379 (-100.0%), from €379 to €0
mainly Receivables within one year (-€6,239) and Net result for the year (-€5,731)
- Other debts +€13,896
new in 2025: €13,896
- Profit (loss) carried forward -€5,731
down €5,731 (-145.5%), from -€3,938 to -€9,669
- Tax, wage and social debts -€904
down €904 (-17.6%), from €5,136 to €4,232
- Short-term financial debts +€718
new in 2025: €718
- Trade debts -€580
down €580 (-23.5%), from €2,468 to €1,888
- Gross operating margin +€2,770
up €2,770 (+49.8%), from -€5,557 to -€2,787
- Other operating charges +€1,008
up €1,008 (+493.5%), from €204 to €1,213
- Depreciation +€233
up €233 (+29.5%), from €791 to €1,025
- Financial charges -€111
down €111 (-16.4%), from €676 to €566
- Financial income -€62
down €62 (-100.0%), from €62 to €0
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 | €4,166 | €11,566 | +€7,400 | +177.6% |
| Fixed assets | 21/28 | €2,788 | €4,328 | +€1,541 | +55.3% |
| Tangible fixed assets | 22/27 | €2,538 | €4,078 | +€1,541 | +60.7% |
| Plant, machinery and equipment | 23 | €797 | €2,907 | +€2,111 | +264.9% |
| Other tangible fixed assets | 26 | €1,741 | €1,171 | -€570 | -32.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,378 | €7,238 | +€5,860 | +425.2% |
| Amounts receivable within one year | 40/41 | €999 | €7,238 | +€6,239 | +624.8% |
| Trade receivables | 40 | €0 | €6,357 | +€6,357 | |
| Other amounts receivable | 41 | €999 | €880 | -€118 | -11.8% |
| Cash at bank and in hand | 54/58 | €379 | €0 | -€379 | -100.0% |
| Total equity and liabilities | 10/49 | €4,166 | €11,566 | +€7,400 | +177.6% |
| Equity | 10/15 | -€3,438 | -€9,169 | -€5,731 | -166.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,938 | -€9,669 | -€5,731 | -145.5% |
| Amounts payable | 17/49 | €7,604 | €20,734 | +€13,131 | +172.7% |
| Amounts payable within one year | 42/48 | €7,604 | €20,734 | +€13,131 | +172.7% |
| Financial debts | 43 | - | €718 | +€718 | |
| Credit institutions | 430/8 | - | €718 | +€718 | |
| Trade debts | 44 | €2,468 | €1,888 | -€580 | -23.5% |
| Suppliers | 440/4 | €2,468 | €1,888 | -€580 | -23.5% |
| Taxes, remuneration and social security | 45 | €5,136 | €4,232 | -€904 | -17.6% |
| Taxes | 450/3 | €5,136 | €4,232 | -€904 | -17.6% |
| Other amounts payable | 47/48 | - | €13,896 | +€13,896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €1,025 | +€233 | +29.5% |
| Other operating charges | 640/8 | €204 | €1,213 | +€1,008 | +493.5% |
| Gross operating margin | 9900 | -€5,557 | -€2,787 | +€2,770 | +49.8% |
| Operating profit (loss) | 9901 | -€6,552 | -€5,024 | +€1,528 | +23.3% |
| Financial income | 75/76B | €62 | €0 | -€62 | -100.0% |
| Recurring financial income | 75 | €62 | €0 | -€62 | -100.0% |
| Financial charges | 65/66B | €676 | €566 | -€111 | -16.4% |
| Recurring financial charges | 65 | €676 | €566 | -€111 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,166 | -€5,590 | +€1,577 | +22.0% |
| Income taxes | 67/77 | €134 | €141 | +€7 | +5.5% |
| Profit (loss) for the period | 9904 | -€7,300 | -€5,731 | +€1,569 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,300 | -€5,731 | +€1,569 | +21.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.