FLOREFFE BOIS TRANSITION: what changed
FLOREFFE BOIS TRANSITION
Largest movements
- Cash +€27,455
up €27,455 (+89.8%), from €30,575 to €58,030
mainly Net result for the year (+€25,132) and Tax, wage and social debts (+€8,270)
- Deferred charges and accrued income +€3,591
up €3,591 (+44.7%), from €8,038 to €11,629
- Tangible fixed assets -€2,144
down €2,144 (-18.1%), from €11,835 to €9,691
of which Leasing and similar rights: -€6,383
- Profit (loss) carried forward +€25,132
up €25,132 (+67.1%), from €37,461 to €62,593
- Tax, wage and social debts +€8,270
up €8,270 (+539%), from €1,535 to €9,805
of which Taxes: +€6,325
- Current portion of long-term debt -€4,651
down €4,651 (-71.4%), from €6,512 to €1,861
- Debts after one year -€1,861
down €1,861 (-100%), from €1,861 to €0
- Trade debts +€1,475
up €1,475 (+492%), from €300 to €1,775
- Gross operating margin -€3,994
down €3,994 (-8.5%), from €46,816 to €42,822
- Taxes -€767
down €767 (-8.6%), from €8,963 to €8,196
- Depreciation -€583
down €583 (-7.4%), from €7,826 to €7,243
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,669 | €80,040 | +€28,371 | +54.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €11,935 | €9,791 | -€2,144 | -18.0% |
| Tangible fixed assets | 22/27 | €11,835 | €9,691 | -€2,144 | -18.1% |
| Furniture and vehicles | 24 | €606 | €150 | -€456 | -75.2% |
| Leasing and similar rights | 25 | €8,190 | €1,807 | -€6,383 | -77.9% |
| Other tangible fixed assets | 26 | €3,039 | €7,734 | +€4,694 | +154% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €39,734 | €70,250 | +€30,515 | +76.8% |
| Amounts receivable within one year | 40/41 | €1,121 | €591 | -€530 | -47.3% |
| Trade receivables | 40 | €300 | €591 | +€291 | +96.8% |
| Other amounts receivable | 41 | €821 | €0 | -€821 | -100% |
| Cash at bank and in hand | 54/58 | €30,575 | €58,030 | +€27,455 | +89.8% |
| Deferred charges and accrued income | 490/1 | €8,038 | €11,629 | +€3,591 | +44.7% |
| Total equity and liabilities | 10/49 | €51,669 | €80,040 | +€28,371 | +54.9% |
| Equity | 10/15 | €41,461 | €66,593 | +€25,132 | +60.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,461 | €62,593 | +€25,132 | +67.1% |
| Amounts payable | 17/49 | €10,208 | €13,447 | +€3,239 | +31.7% |
| Amounts payable after more than one year | 17 | €1,861 | €0 | -€1,861 | -100% |
| Financial debts | 170/4 | €1,861 | €0 | -€1,861 | -100% |
| Amounts payable within one year | 42/48 | €8,347 | €13,447 | +€5,100 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €6,512 | €1,861 | -€4,651 | -71.4% |
| Trade debts | 44 | €300 | €1,775 | +€1,475 | +492% |
| Suppliers | 440/4 | €300 | €1,775 | +€1,475 | +492% |
| Taxes, remuneration and social security | 45 | €1,535 | €9,805 | +€8,270 | +539% |
| Taxes | 450/3 | €1,535 | €7,860 | +€6,325 | +412% |
| Remuneration and social security | 454/9 | €0 | €1,945 | +€1,945 | |
| Other amounts payable | 47/48 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,826 | €7,243 | -€583 | -7.4% |
| Other operating charges | 640/8 | €2,041 | €1,965 | -€76 | -3.7% |
| Gross operating margin | 9900 | €46,816 | €42,822 | -€3,994 | -8.5% |
| Operating profit (loss) | 9901 | €36,950 | €33,614 | -€3,336 | -9.0% |
| Financial charges | 65/66B | €571 | €286 | -€285 | -49.9% |
| Recurring financial charges | 65 | €571 | €286 | -€285 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €36,379 | €33,328 | -€3,051 | -8.4% |
| Income taxes | 67/77 | €8,963 | €8,196 | -€767 | -8.6% |
| Profit (loss) for the period | 9904 | €27,416 | €25,132 | -€2,284 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,416 | €25,132 | -€2,284 | -8.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.