FLORÉAL: 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.
FLORÉAL
Largest movements
- Cash +€92,268
up €92,268 (+23.1%), from €400,198 to €492,466
mainly Net result for the year (+€75,053) and Other debts (+€14,519)
- Tangible fixed assets -€11,940
down €11,940 (-28.4%), from €42,042 to €30,102
of which Furniture and vehicles: -€9,361
- Stocks and contracts -€9,500
down €9,500 (-35.7%), from €26,595 to €17,095
- Reserves +€35,000
up €35,000 (+17.4%), from €201,385 to €236,385
- Profit (loss) carried forward +€15,053
up €15,053 (+3.8%), from €399,286 to €414,340
- Other debts +€14,519
up €14,519 (+55.4%), from €26,191 to €40,711
- Tax, wage and social debts +€9,884
up €9,884 (+105.4%), from €9,379 to €19,263
of which Taxes: +€7,906
- Gross operating margin +€34,932
up €34,932 (+43.7%), from €79,923 to €114,854
- Taxes +€17,203
up €17,203 (+118.7%), from €14,495 to €31,698
- Financial income +€6,203
up €6,203 (+381.5%), from €1,626 to €7,830
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 | €655,843 | €729,451 | +€73,608 | +11.2% |
| Fixed assets | 21/28 | €42,042 | €30,102 | -€11,940 | -28.4% |
| Tangible fixed assets | 22/27 | €42,042 | €30,102 | -€11,940 | -28.4% |
| Land and buildings | 22 | €9,062 | €7,777 | -€1,285 | -14.2% |
| Plant, machinery and equipment | 23 | €8,566 | €7,271 | -€1,295 | -15.1% |
| Furniture and vehicles | 24 | €24,414 | €15,054 | -€9,361 | -38.3% |
| Current assets | 29/58 | €613,801 | €699,348 | +€85,547 | +13.9% |
| Stocks and contracts in progress | 3 | €26,595 | €17,095 | -€9,500 | -35.7% |
| Stocks | 30/36 | €26,595 | €17,095 | -€9,500 | -35.7% |
| Amounts receivable within one year | 40/41 | €4,450 | €4,397 | -€53 | -1.2% |
| Trade receivables | 40 | €4,395 | €4,342 | -€53 | -1.2% |
| Other amounts receivable | 41 | €55 | €55 | = | 0.0% |
| Current investments | 50/53 | €181,381 | €184,214 | +€2,833 | +1.6% |
| Cash at bank and in hand | 54/58 | €400,198 | €492,466 | +€92,268 | +23.1% |
| Deferred charges and accrued income | 490/1 | €1,176 | €1,176 | = | 0.0% |
| Total equity and liabilities | 10/49 | €655,843 | €729,451 | +€73,608 | +11.2% |
| Equity | 10/15 | €619,272 | €669,325 | +€50,053 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,385 | €236,385 | +€35,000 | +17.4% |
| Distributable reserves | 133 | €201,385 | €236,385 | +€35,000 | +17.4% |
| Profit (loss) carried forward | 14 | €399,286 | €414,340 | +€15,053 | +3.8% |
| Amounts payable | 17/49 | €36,571 | €60,126 | +€23,555 | +64.4% |
| Amounts payable within one year | 42/48 | €35,571 | €60,126 | +€24,555 | +69.0% |
| Trade debts | 44 | - | €152 | +€152 | |
| Suppliers | 440/4 | - | €152 | +€152 | |
| Taxes, remuneration and social security | 45 | €9,379 | €19,263 | +€9,884 | +105.4% |
| Taxes | 450/3 | €9,203 | €17,110 | +€7,906 | +85.9% |
| Remuneration and social security | 454/9 | €176 | €2,153 | +€1,977 | +1123.7% |
| Other amounts payable | 47/48 | €26,191 | €40,711 | +€14,519 | +55.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,827 | €13,140 | -€688 | -5.0% |
| Other operating charges | 640/8 | €1,901 | €1,945 | +€44 | +2.3% |
| Gross operating margin | 9900 | €79,923 | €114,854 | +€34,932 | +43.7% |
| Operating profit (loss) | 9901 | €64,195 | €99,770 | +€35,575 | +55.4% |
| Financial income | 75/76B | €1,626 | €7,830 | +€6,203 | +381.5% |
| Recurring financial income | 75 | €1,626 | €7,830 | +€6,203 | +381.5% |
| Financial charges | 65/66B | €279 | €848 | +€569 | +204.3% |
| Recurring financial charges | 65 | €279 | €848 | +€569 | +204.3% |
| Profit (loss) for the period before taxes | 9903 | €65,542 | €106,751 | +€41,209 | +62.9% |
| Income taxes | 67/77 | €14,495 | €31,698 | +€17,203 | +118.7% |
| Profit (loss) for the period | 9904 | €51,048 | €75,053 | +€24,006 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,048 | €75,053 | +€24,006 | +47.0% |
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.