Florémar: 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.
Florémar
Largest movements
- Cash +€47,441
up €47,441 (+185.3%), from €25,609 to €73,049
mainly Net result for the year (+€29,737) and Depreciation (+€18,080)
- Tangible fixed assets -€13,921
down €13,921 (-5.2%), from €267,935 to €254,013
of which Land and buildings: -€8,325
- Profit (loss) carried forward +€29,737
up €29,737 (+28.8%), from -€103,123 to -€73,386
- Write-downs -€36,105
down €36,105, from €5,657 to -€30,448
- Taxes +€10,799
up €10,799 (+5485.9%), from €197 to €10,996
- Gross operating margin +€3,911
up €3,911 (+17.7%), from €22,063 to €25,974
- Financial income +€2,237
up €2,237 (+57.0%), from €3,928 to €6,166
- Depreciation -€1,801
down €1,801 (-9.1%), from €19,880 to €18,080
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 | €580,864 | €618,342 | +€37,478 | +6.5% |
| Fixed assets | 21/28 | €267,935 | €254,013 | -€13,921 | -5.2% |
| Tangible fixed assets | 22/27 | €267,935 | €254,013 | -€13,921 | -5.2% |
| Land and buildings | 22 | €244,044 | €235,720 | -€8,325 | -3.4% |
| Furniture and vehicles | 24 | €23,890 | €18,294 | -€5,597 | -23.4% |
| Current assets | 29/58 | €312,929 | €364,328 | +€51,399 | +16.4% |
| Amounts receivable within one year | 40/41 | €11,731 | €11,933 | +€202 | +1.7% |
| Trade receivables | 40 | €10,928 | €11,130 | +€202 | +1.8% |
| Other amounts receivable | 41 | €803 | €803 | = | 0.0% |
| Current investments | 50/53 | €270,000 | €275,000 | +€5,000 | +1.9% |
| Cash at bank and in hand | 54/58 | €25,609 | €73,049 | +€47,441 | +185.3% |
| Deferred charges and accrued income | 490/1 | €5,589 | €4,346 | -€1,243 | -22.2% |
| Total equity and liabilities | 10/49 | €580,864 | €618,342 | +€37,478 | +6.5% |
| Equity | 10/15 | €577,377 | €607,114 | +€29,737 | +5.2% |
| Contributions | 10/11 | €680,500 | €680,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,123 | -€73,386 | +€29,737 | +28.8% |
| Amounts payable | 17/49 | €3,487 | €11,228 | +€7,741 | +222.0% |
| Amounts payable after more than one year | 17 | - | €4,500 | +€4,500 | |
| Other amounts payable | 178/9 | - | €4,500 | +€4,500 | |
| Amounts payable within one year | 42/48 | €3,137 | €6,378 | +€3,241 | +103.3% |
| Trade debts | 44 | €1,588 | €3,833 | +€2,245 | +141.3% |
| Suppliers | 440/4 | €1,588 | €3,833 | +€2,245 | +141.3% |
| Taxes, remuneration and social security | 45 | €345 | €1,264 | +€919 | +266.5% |
| Taxes | 450/3 | €345 | €1,264 | +€919 | +266.5% |
| Other amounts payable | 47/48 | €1,204 | €1,281 | +€77 | +6.4% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Non-recurring operating income | 76A | €9,844 | €4,898 | -€4,946 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,880 | €18,080 | -€1,801 | -9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,657 | -€30,448 | -€36,105 | |
| Other operating charges | 640/8 | €4,521 | €3,705 | -€815 | -18.0% |
| Gross operating margin | 9900 | €22,063 | €25,974 | +€3,911 | +17.7% |
| Operating profit (loss) | 9901 | -€7,995 | €34,638 | +€42,633 | |
| Financial income | 75/76B | €3,928 | €6,166 | +€2,237 | +57.0% |
| Recurring financial income | 75 | €3,928 | €6,166 | +€2,237 | +57.0% |
| Financial charges | 65/66B | €69 | €71 | +€2 | +2.2% |
| Recurring financial charges | 65 | €69 | €71 | +€2 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,136 | €40,733 | +€44,869 | |
| Income taxes | 67/77 | €197 | €10,996 | +€10,799 | +5485.9% |
| Profit (loss) for the period | 9904 | -€4,333 | €29,737 | +€34,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,333 | €29,737 | +€34,070 |
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 29 September 2026 via checked.be.