FLORENCE-ARLON: what changed
Two financial 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.
FLORENCE-ARLON
Largest movements
- Cash -€96,117
down €96,117 (-73.2%), from €131,229 to €35,112
mainly Other debts (-€130,929)
- Tangible fixed assets -€3,313
down €3,313 (-7.1%), from €46,506 to €43,193
- Other debts -€130,929
down €130,929 (-98.9%), from €132,420 to €1,491
- Profit (loss) carried forward +€21,623
up €21,623 (+79.3%), from €27,259 to €48,882
- Tax, wage and social debts +€7,889
up €7,889 (+71.0%), from €11,114 to €19,003
- Trade debts +€1,883
up €1,883 (+223%), from €846 to €2,729
- Gross operating margin -€21,089
down €21,089 (-37.0%), from €57,035 to €35,946
- Taxes -€3,225
down €3,225 (-29.0%), from €11,114 to €7,889
- Other operating charges +€2,674
up €2,674 (+691%), from €387 to €3,061
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.
Derived cash bridge
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 | €177,839 | €78,305 | -€99,534 | -56.0% |
| Fixed assets | 21/28 | €46,506 | €43,193 | -€3,313 | -7.1% |
| Tangible fixed assets | 22/27 | €46,506 | €43,193 | -€3,313 | -7.1% |
| Land and buildings | 22 | €46,506 | €43,193 | -€3,313 | -7.1% |
| Current assets | 29/58 | €131,333 | €35,112 | -€96,221 | -73.3% |
| Amounts receivable within one year | 40/41 | €104 | - | -€104 | |
| Other amounts receivable | 41 | €104 | - | -€104 | |
| Cash at bank and in hand | 54/58 | €131,229 | €35,112 | -€96,117 | -73.2% |
| Total equity and liabilities | 10/49 | €177,839 | €78,305 | -€99,534 | -56.0% |
| Equity | 10/15 | €33,459 | €55,082 | +€21,623 | +64.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,259 | €48,882 | +€21,623 | +79.3% |
| Amounts payable | 17/49 | €144,380 | €23,223 | -€121,157 | -83.9% |
| Amounts payable within one year | 42/48 | €144,380 | €23,223 | -€121,157 | -83.9% |
| Trade debts | 44 | €846 | €2,729 | +€1,883 | +223% |
| Suppliers | 440/4 | €846 | €2,729 | +€1,883 | +223% |
| Taxes, remuneration and social security | 45 | €11,114 | €19,003 | +€7,889 | +71.0% |
| Taxes | 450/3 | €11,114 | €19,003 | +€7,889 | +71.0% |
| Other amounts payable | 47/48 | €132,420 | €1,491 | -€130,929 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,313 | €3,313 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €3,061 | +€2,674 | +691% |
| Gross operating margin | 9900 | €57,035 | €35,946 | -€21,089 | -37.0% |
| Operating profit (loss) | 9901 | €53,335 | €29,572 | -€23,763 | -44.6% |
| Financial charges | 65/66B | €63 | €60 | -€3 | -4.8% |
| Recurring financial charges | 65 | €63 | €60 | -€3 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €53,272 | €29,512 | -€23,760 | -44.6% |
| Income taxes | 67/77 | €11,114 | €7,889 | -€3,225 | -29.0% |
| Profit (loss) for the period | 9904 | €42,158 | €21,623 | -€20,535 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,158 | €21,623 | -€20,535 | -48.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.