FLOREAL: 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.
FLOREAL
Largest movements
- Receivables within one year +€13,240
up €13,240 (+12.7%), from €104,109 to €117,349
of which Trade receivables: +€12,517
- Short-term financial debts +€17,627
up €17,627 (+231.9%), from €7,600 to €25,227
- Trade debts -€13,856
down €13,856 (-44.5%), from €31,140 to €17,284
- Profit (loss) carried forward +€8,833
up €8,833 (+66.1%), from -€13,369 to -€4,536
- Staff costs -€74,886
down €74,886 (-68.9%), from €108,692 to €33,806
- Gross operating margin -€47,116
down €47,116 (-50.2%), from €93,873 to €46,757
- Financial charges +€3,020
up €3,020 (+163.6%), from €1,846 to €4,866
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 | €109,158 | €121,651 | +€12,493 | +11.4% |
| Fixed assets | 21/28 | €3,890 | €3,260 | -€630 | -16.2% |
| Tangible fixed assets | 22/27 | €3,003 | €2,373 | -€630 | -21.0% |
| Plant, machinery and equipment | 23 | €3,003 | €2,373 | -€630 | -21.0% |
| Financial fixed assets | 28 | €888 | €888 | = | 0.0% |
| Current assets | 29/58 | €105,268 | €118,390 | +€13,122 | +12.5% |
| Amounts receivable within one year | 40/41 | €104,109 | €117,349 | +€13,240 | +12.7% |
| Trade receivables | 40 | €44,573 | €57,090 | +€12,517 | +28.1% |
| Other amounts receivable | 41 | €59,536 | €60,259 | +€723 | +1.2% |
| Cash at bank and in hand | 54/58 | €79 | €79 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,080 | €962 | -€118 | -10.9% |
| Total equity and liabilities | 10/49 | €109,158 | €121,651 | +€12,493 | +11.4% |
| Equity | 10/15 | €68,475 | €77,309 | +€8,833 | +12.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €19,844 | €19,844 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €13,644 | €13,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,369 | -€4,536 | +€8,833 | +66.1% |
| Amounts payable | 17/49 | €40,683 | €44,342 | +€3,659 | +9.0% |
| Amounts payable within one year | 42/48 | €40,683 | €44,342 | +€3,659 | +9.0% |
| Financial debts | 43 | €7,600 | €25,227 | +€17,627 | +231.9% |
| Credit institutions | 430/8 | €7,600 | €25,227 | +€17,627 | +231.9% |
| Trade debts | 44 | €31,140 | €17,284 | -€13,856 | -44.5% |
| Suppliers | 440/4 | €31,140 | €17,284 | -€13,856 | -44.5% |
| Taxes, remuneration and social security | 45 | €1,943 | €1,830 | -€112 | -5.8% |
| Taxes | 450/3 | €1,943 | €1,830 | -€112 | -5.8% |
| Remuneration, social security and pensions | 62 | €108,692 | €33,806 | -€74,886 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,444 | €2,026 | +€582 | +40.3% |
| Other operating charges | 640/8 | €692 | €524 | -€167 | -24.2% |
| Gross operating margin | 9900 | €93,873 | €46,757 | -€47,116 | -50.2% |
| Operating profit (loss) | 9901 | -€16,955 | €10,400 | +€27,355 | |
| Financial income | 75/76B | €3,778 | €3,440 | -€338 | -8.9% |
| Recurring financial income | 75 | €3,778 | €3,440 | -€338 | -8.9% |
| Financial charges | 65/66B | €1,846 | €4,866 | +€3,020 | +163.6% |
| Recurring financial charges | 65 | €1,846 | €4,866 | +€3,020 | +163.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,022 | €8,974 | +€23,997 | |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€15,022 | €8,833 | +€23,856 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,022 | €8,833 | +€23,856 |
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 1 October 2026 via checked.be.