FLORE & SENS: 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 & SENS
Largest movements
- Tangible fixed assets -€4,395
down €4,395 (-17.0%), from €25,898 to €21,503
of which Other tangible fixed assets: -€3,365
- Stocks and contracts +€1,248
up €1,248 (+18.8%), from €6,625 to €7,873
- Cash +€806
up €806 (+7.5%), from €10,798 to €11,604
mainly Depreciation (+€4,395) and Net result for the year (+€1,399)
- Debts after one year -€4,368
down €4,368 (-39.6%), from €11,041 to €6,674
- Profit (loss) carried forward +€1,399
up €1,399 (+6.8%), from -€20,481 to -€19,082
- Tax, wage and social debts -€1,013
down €1,013 (-24.4%), from €4,161 to €3,148
of which Remuneration and social security: -€1,380
- Trade debts +€958
up €958 (+92.5%), from €1,035 to €1,993
- Gross operating margin +€5,960
up €5,960 (+57.7%), from €10,329 to €16,289
- Other operating charges +€3,841
up €3,841 (+357%), from €1,077 to €4,918
- Staff costs +€1,839
up €1,839 (+58.9%), from €3,124 to €4,963
- Financial charges -€582
down €582 (-55.2%), from €1,054 to €472
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 | €44,750 | €41,660 | -€3,090 | -6.9% |
| Fixed assets | 21/28 | €25,898 | €21,503 | -€4,395 | -17.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €25,898 | €21,503 | -€4,395 | -17.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,375 | €345 | -€1,030 | -74.9% |
| Other tangible fixed assets | 26 | €24,523 | €21,158 | -€3,365 | -13.7% |
| Current assets | 29/58 | €18,852 | €20,157 | +€1,305 | +6.9% |
| Stocks and contracts in progress | 3 | €6,625 | €7,873 | +€1,248 | +18.8% |
| Stocks | 30/36 | €6,625 | €7,873 | +€1,248 | +18.8% |
| Amounts receivable within one year | 40/41 | €331 | €25 | -€306 | -92.4% |
| Trade receivables | 40 | €331 | €25 | -€306 | -92.4% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €10,798 | €11,604 | +€806 | +7.5% |
| Deferred charges and accrued income | 490/1 | €1,099 | €655 | -€444 | -40.4% |
| Total equity and liabilities | 10/49 | €44,750 | €41,660 | -€3,090 | -6.9% |
| Equity | 10/15 | -€1,881 | -€482 | +€1,399 | +74.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €0 | - | = | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€20,481 | -€19,082 | +€1,399 | +6.8% |
| Amounts payable | 17/49 | €46,632 | €42,142 | -€4,490 | -9.6% |
| Amounts payable after more than one year | 17 | €11,041 | €6,674 | -€4,368 | -39.6% |
| Financial debts | 170/4 | €11,041 | €6,674 | -€4,368 | -39.6% |
| Amounts payable within one year | 42/48 | €35,590 | €35,468 | -€122 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €4,408 | €4,368 | -€40 | -0.9% |
| Trade debts | 44 | €1,035 | €1,993 | +€958 | +92.5% |
| Suppliers | 440/4 | €1,035 | €1,993 | +€958 | +92.5% |
| Taxes, remuneration and social security | 45 | €4,161 | €3,148 | -€1,013 | -24.4% |
| Taxes | 450/3 | €1,981 | €2,348 | +€367 | +18.5% |
| Remuneration and social security | 454/9 | €2,180 | €800 | -€1,380 | -63.3% |
| Other amounts payable | 47/48 | €25,986 | €25,959 | -€27 | -0.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,124 | €4,963 | +€1,839 | +58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,280 | €4,395 | +€115 | +2.7% |
| Other operating charges | 640/8 | €1,077 | €4,918 | +€3,841 | +357% |
| Gross operating margin | 9900 | €10,329 | €16,289 | +€5,960 | +57.7% |
| Operating profit (loss) | 9901 | €1,847 | €2,013 | +€166 | +9.0% |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €1,054 | €472 | -€582 | -55.2% |
| Recurring financial charges | 65 | €1,054 | €472 | -€582 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €853 | €1,540 | +€687 | +80.6% |
| Income taxes | 67/77 | €105 | €141 | +€36 | +33.7% |
| Profit (loss) for the period | 9904 | €748 | €1,399 | +€652 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €748 | €1,399 | +€652 | +87.2% |
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 15 October 2026 via checked.be.