Florence Aulit Management: 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 Aulit Management
Largest movements
- Receivables within one year +€98,320
up €98,320 (+3,159%), from €3,113 to €101,433
of which Trade receivables: +€86,041
- Tangible fixed assets -€8,707
down €8,707 (-85.6%), from €10,169 to €1,461
of which Furniture and vehicles: -€8,260
- Cash +€7,513
up €7,513 (+7.3%), from €103,328 to €110,841
mainly Net result for the year (+€116,788) and Investment in fixed assets (net) (+€8,260)
- Reserves +€115,929
up €115,929 (+127%), from €91,098 to €207,028
- Tax, wage and social debts -€18,719
down €18,719 (-76.9%), from €24,330 to €5,611
- Gross operating margin +€43,087
up €43,087 (+36.7%), from €117,450 to €160,537
- Taxes +€9,564
up €9,564 (+38.6%), from €24,753 to €34,317
- Other operating charges +€4,755
up €4,755 (+720%), from €660 to €5,415
- Depreciation -€4,548
down €4,548 (-91.0%), from €4,995 to €448
- Financial charges +€3,241
up €3,241 (+436%), from €743 to €3,985
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 | €119,898 | €215,312 | +€95,414 | +79.6% |
| Fixed assets | 21/28 | €10,569 | €1,861 | -€8,707 | -82.4% |
| Tangible fixed assets | 22/27 | €10,169 | €1,461 | -€8,707 | -85.6% |
| Furniture and vehicles | 24 | €8,260 | - | -€8,260 | |
| Other tangible fixed assets | 26 | €1,909 | €1,461 | -€448 | -23.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €109,329 | €213,451 | +€104,121 | +95.2% |
| Amounts receivable within one year | 40/41 | €3,113 | €101,433 | +€98,320 | +3,159% |
| Trade receivables | 40 | - | €86,041 | +€86,041 | |
| Other amounts receivable | 41 | €3,113 | €15,392 | +€12,279 | +394% |
| Cash at bank and in hand | 54/58 | €103,328 | €110,841 | +€7,513 | +7.3% |
| Deferred charges and accrued income | 490/1 | €2,889 | €1,177 | -€1,712 | -59.3% |
| Total equity and liabilities | 10/49 | €119,898 | €215,312 | +€95,414 | +79.6% |
| Equity | 10/15 | €92,098 | €208,028 | +€115,929 | +126% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €91,098 | €207,028 | +€115,929 | +127% |
| Distributable reserves | 133 | €91,098 | €207,028 | +€115,929 | +127% |
| Amounts payable | 17/49 | €27,800 | €7,284 | -€20,516 | -73.8% |
| Amounts payable within one year | 42/48 | €27,800 | €7,284 | -€20,516 | -73.8% |
| Trade debts | 44 | €2,611 | €815 | -€1,796 | -68.8% |
| Suppliers | 440/4 | €2,611 | €815 | -€1,796 | -68.8% |
| Taxes, remuneration and social security | 45 | €24,330 | €5,611 | -€18,719 | -76.9% |
| Taxes | 450/3 | €24,330 | €5,611 | -€18,719 | -76.9% |
| Other amounts payable | 47/48 | €859 | €859 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,995 | €448 | -€4,548 | -91.0% |
| Other operating charges | 640/8 | €660 | €5,415 | +€4,755 | +720% |
| Gross operating margin | 9900 | €117,450 | €160,537 | +€43,087 | +36.7% |
| Operating profit (loss) | 9901 | €111,795 | €154,674 | +€42,879 | +38.4% |
| Financial income | 75/76B | - | €416 | +€416 | |
| Recurring financial income | 75 | - | €416 | +€416 | |
| Financial charges | 65/66B | €743 | €3,985 | +€3,241 | +436% |
| Recurring financial charges | 65 | €743 | €3,985 | +€3,241 | +436% |
| Profit (loss) for the period before taxes | 9903 | €111,051 | €151,105 | +€40,054 | +36.1% |
| Income taxes | 67/77 | €24,753 | €34,317 | +€9,564 | +38.6% |
| Profit (loss) for the period | 9904 | €86,298 | €116,788 | +€30,490 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,298 | €116,788 | +€30,490 | +35.3% |
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.