FLORENS: 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.
FLORENS
Largest movements
- Cash +€11,365
up €11,365 (+142.5%), from €7,977 to €19,342
mainly Net result for the year (+€12,518) and Depreciation (+€4,543)
- Receivables within one year +€8,325
new in 2025: €8,325
- Tangible fixed assets -€3,612
down €3,612 (-19.6%), from €18,413 to €14,801
- Reserves +€12,518
up €12,518 (+137.7%), from €9,093 to €21,611
- Tax, wage and social debts +€3,407
up €3,407 (+21.6%), from €15,784 to €19,191
of which Taxes: +€3,257
- Trade debts +€1,150
up €1,150 (+239.7%), from €480 to €1,630
- Other debts -€1,131
no longer reported in 2025 (was €1,131)
- Gross operating margin +€9,150
up €9,150 (+71.5%), from €12,791 to €21,940
- Depreciation +€2,113
up €2,113 (+87.0%), from €2,430 to €4,543
- Taxes +€1,103
up €1,103 (+35.2%), from €3,133 to €4,235
- Other operating charges -€740
down €740 (-47.4%), from €1,562 to €822
- Financial charges -€275
down €275 (-87.2%), from €316 to €40
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 | €26,587 | €42,533 | +€15,945 | +60.0% |
| Fixed assets | 21/28 | €18,413 | €14,801 | -€3,612 | -19.6% |
| Tangible fixed assets | 22/27 | €18,413 | €14,801 | -€3,612 | -19.6% |
| Furniture and vehicles | 24 | €18,413 | €14,801 | -€3,612 | -19.6% |
| Current assets | 29/58 | €8,174 | €27,731 | +€19,557 | +239.3% |
| Amounts receivable within one year | 40/41 | - | €8,325 | +€8,325 | |
| Other amounts receivable | 41 | - | €8,325 | +€8,325 | |
| Cash at bank and in hand | 54/58 | €7,977 | €19,342 | +€11,365 | +142.5% |
| Deferred charges and accrued income | 490/1 | €197 | €65 | -€132 | -67.1% |
| Total equity and liabilities | 10/49 | €26,587 | €42,533 | +€15,945 | +60.0% |
| Equity | 10/15 | €9,193 | €21,711 | +€12,518 | +136.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €9,093 | €21,611 | +€12,518 | +137.7% |
| Distributable reserves | 133 | €9,093 | €21,611 | +€12,518 | +137.7% |
| Amounts payable | 17/49 | €17,394 | €20,821 | +€3,427 | +19.7% |
| Amounts payable within one year | 42/48 | €17,394 | €20,821 | +€3,427 | +19.7% |
| Trade debts | 44 | €480 | €1,630 | +€1,150 | +239.7% |
| Suppliers | 440/4 | €480 | €1,630 | +€1,150 | +239.7% |
| Taxes, remuneration and social security | 45 | €15,784 | €19,191 | +€3,407 | +21.6% |
| Taxes | 450/3 | €13,134 | €16,391 | +€3,257 | +24.8% |
| Remuneration and social security | 454/9 | €2,650 | €2,800 | +€150 | +5.7% |
| Other amounts payable | 47/48 | €1,131 | - | -€1,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,430 | €4,543 | +€2,113 | +87.0% |
| Other operating charges | 640/8 | €1,562 | €822 | -€740 | -47.4% |
| Gross operating margin | 9900 | €12,791 | €21,940 | +€9,150 | +71.5% |
| Operating profit (loss) | 9901 | €8,799 | €16,575 | +€7,776 | +88.4% |
| Financial income | 75/76B | €17 | €219 | +€202 | +1219.1% |
| Recurring financial income | 75 | €17 | €219 | +€202 | +1219.1% |
| Financial charges | 65/66B | €316 | €40 | -€275 | -87.2% |
| Recurring financial charges | 65 | €316 | €40 | -€275 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €8,500 | €16,753 | +€8,254 | +97.1% |
| Income taxes | 67/77 | €3,133 | €4,235 | +€1,103 | +35.2% |
| Profit (loss) for the period | 9904 | €5,367 | €12,518 | +€7,151 | +133.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,367 | €12,518 | +€7,151 | +133.2% |
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 3 October 2026 via checked.be.