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FLOREFFE CONSTRUCT: 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.

What changed

FLOREFFE CONSTRUCT

BE 0715.840.204
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€138,318
2023 · €174,639-€312,957
Equity
€36,542
2023 · €174,861-€138,319
Cash
€2,472
2023 · €131,710-€129,238
Balance sheet total
€140,072
2023 · €622,230-€482,158

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€490,429

    no longer reported in 2024 (was €490,429)

  • Receivables within one year +€137,509

    up €137,509 (+151108.8%), from €91 to €137,600

  • Cash -€129,238

    down €129,238 (-98.1%), from €131,710 to €2,472

    mainly Accrued charges and deferred income (-€173,990) and Trade debts (-€145,218)

Equity and liabilities
  • Accrued charges and deferred income -€173,990

    no longer reported in 2024 (was €173,990)

  • Trade debts -€145,218

    down €145,218 (-98.0%), from €148,188 to €2,970

  • Profit (loss) carried forward -€128,829

    down €128,829 (-79.1%), from -€162,830 to -€291,659

  • Other debts -€21,177

    down €21,177 (-84.7%), from €25,015 to €3,838

  • Reserves -€9,490

    down €9,490 (-3.4%), from €275,191 to €265,701

Income statement
  • Gross operating margin -€436,200

    down €436,200, from €296,232 to -€139,968

  • Turnover -€383,044

    down €383,044 (-93.2%), from €410,788 to €27,744

  • Purchases and services +€53,157

    up €53,157 (+46.4%), from €114,556 to €167,713

  • Depreciation -€13,189

    no longer reported in 2024 (was €13,189)

  • Financial charges -€6,431

    down €6,431 (-93.0%), from €6,912 to €481

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €174,639
Gross operating margin -€436,200
Depreciation +€13,189
Other operating charges -€7
Financial charges +€6,431
Deferred taxes and other +€103,630
Result 2024 -€138,318

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€619,666
Investment +€490,429
Financing -€1
Cash 2023 €131,710
Net result for the year -€138,318
Receivables within one year -€137,509
Provisions -€3,454
Trade debts -€145,218
Other debts -€21,177
Accrued charges and deferred income -€173,990
Investment in fixed assets (net) +€490,429
Contributions, distributions and other -€1
Cash 2024 €2,472
Every line side by side 39 lines
Line Code 2023 2024 Change %
Total assets 20/58 €622,230 €140,072 -€482,158 -77.5%
Fixed assets 21/28 €490,429 - -€490,429
Tangible fixed assets 22/27 €490,429 - -€490,429
Land and buildings 22 €490,429 - -€490,429
Current assets 29/58 €131,801 €140,072 +€8,271 +6.3%
Amounts receivable within one year 40/41 €91 €137,600 +€137,509 +151108.8%
Other amounts receivable 41 €91 €137,600 +€137,509 +151108.8%
Cash at bank and in hand 54/58 €131,710 €2,472 -€129,238 -98.1%
Total equity and liabilities 10/49 €622,230 €140,072 -€482,158 -77.5%
Equity 10/15 €174,861 €36,542 -€138,319 -79.1%
Contributions 10/11 €62,500 €62,500 = 0.0%
Capital 10 €62,500 €62,500 = 0.0%
Issued capital 100 €62,500 €62,500 = 0.0%
Reserves 13 €275,191 €265,701 -€9,490 -3.4%
Tax-exempt reserves 132 €275,191 €265,701 -€9,490 -3.4%
Profit (loss) carried forward 14 -€162,830 -€291,659 -€128,829 -79.1%
Provisions and deferred taxes 16 €100,176 €96,722 -€3,454 -3.4%
Deferred taxes 168 €100,176 €96,722 -€3,454 -3.4%
Amounts payable 17/49 €347,193 €6,808 -€340,385 -98.0%
Amounts payable within one year 42/48 €173,203 €6,808 -€166,395 -96.1%
Trade debts 44 €148,188 €2,970 -€145,218 -98.0%
Suppliers 440/4 €148,188 €2,970 -€145,218 -98.0%
Other amounts payable 47/48 €25,015 €3,838 -€21,177 -84.7%
Accrued charges and deferred income 492/3 €173,990 - -€173,990
Turnover 70 €410,788 €27,744 -€383,044 -93.2%
Goods, raw materials, services and sundry goods 60/61 €114,556 €167,713 +€53,157 +46.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €13,189 - -€13,189
Other operating charges 640/8 €1,316 €1,323 +€7 +0.5%
Gross operating margin 9900 €296,232 -€139,968 -€436,200
Operating profit (loss) 9901 €281,727 -€141,291 -€423,018
Financial charges 65/66B €6,912 €481 -€6,431 -93.0%
Recurring financial charges 65 €6,912 €481 -€6,431 -93.0%
Profit (loss) for the period before taxes 9903 €274,815 -€141,772 -€416,587
Transfer from deferred taxes 780 €3,454 €3,454 = 0.0%
Transfer to deferred taxes 680 €103,630 - -€103,630
Profit (loss) for the period 9904 €174,639 -€138,318 -€312,957
Transfer from tax-exempt reserves 789 €9,489 €9,489 = 0.0%
Transfer to tax-exempt reserves 689 €284,680 - -€284,680
Profit (loss) for the period to be appropriated 9905 -€100,552 -€128,829 -€28,277 -28.1%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.