FLORENT & Cie: 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.
FLORENT & Cie
Largest movements
- Stocks and contracts +€116,640
up €116,640 (+42.7%), from €273,285 to €389,925
- Cash +€92,770
up €92,770 (+28.4%), from €326,646 to €419,416
mainly Net result for the year (+€145,720) and Tax, wage and social debts (+€50,402)
- Tangible fixed assets +€18,948
up €18,948 (+11.4%), from €166,066 to €185,014
of which Furniture and vehicles: +€44,575
- Receivables within one year +€15,867
up €15,867 (+120%), from €13,223 to €29,090
of which Trade receivables: +€18,627
- Deferred charges and accrued income -€10,356
down €10,356 (-56.1%), from €18,461 to €8,106
- Reserves +€145,720
up €145,720 (+71.1%), from €204,821 to €350,541
of which Distributable reserves: +€145,720
- Tax, wage and social debts +€50,402
up €50,402 (+143%), from €35,156 to €85,557
- Current portion of long-term debt +€22,667
up €22,667 (+197%), from €11,477 to €34,144
- Debts after one year +€18,745
up €18,745 (+29.3%), from €64,075 to €82,820
of which Financial debts: +€18,745
- Gross operating margin +€198,085
up €198,085 (+180%), from €110,341 to €308,425
- Taxes +€52,108
up €52,108 (+277%), from €18,780 to €70,888
- Financial charges +€11,698
up €11,698 (+122%), from €9,607 to €21,304
- Write-downs +€4,900
new in 2025: €4,900
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 | €797,681 | €1,031,550 | +€233,869 | +29.3% |
| Fixed assets | 21/28 | €166,066 | €185,014 | +€18,948 | +11.4% |
| Tangible fixed assets | 22/27 | €166,066 | €185,014 | +€18,948 | +11.4% |
| Land and buildings | 22 | €26,000 | €26,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,734 | €17,986 | -€2,747 | -13.3% |
| Furniture and vehicles | 24 | €20,704 | €65,279 | +€44,575 | +215% |
| Other tangible fixed assets | 26 | €98,629 | €75,749 | -€22,880 | -23.2% |
| Current assets | 29/58 | €631,615 | €846,536 | +€214,921 | +34.0% |
| Stocks and contracts in progress | 3 | €273,285 | €389,925 | +€116,640 | +42.7% |
| Stocks | 30/36 | €273,285 | €389,925 | +€116,640 | +42.7% |
| Amounts receivable within one year | 40/41 | €13,223 | €29,090 | +€15,867 | +120% |
| Trade receivables | 40 | €5,613 | €24,240 | +€18,627 | +332% |
| Other amounts receivable | 41 | €7,610 | €4,849 | -€2,760 | -36.3% |
| Cash at bank and in hand | 54/58 | €326,646 | €419,416 | +€92,770 | +28.4% |
| Deferred charges and accrued income | 490/1 | €18,461 | €8,106 | -€10,356 | -56.1% |
| Total equity and liabilities | 10/49 | €797,681 | €1,031,550 | +€233,869 | +29.3% |
| Equity | 10/15 | €289,821 | €435,541 | +€145,720 | +50.3% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Capital | 10 | €85,000 | €85,000 | = | 0.0% |
| Issued capital | 100 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €204,821 | €350,541 | +€145,720 | +71.1% |
| Non-distributable reserves | 130/1 | €8,500 | €8,500 | = | 0.0% |
| Legal reserve | 130 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €196,321 | €342,041 | +€145,720 | +74.2% |
| Amounts payable | 17/49 | €507,860 | €596,009 | +€88,149 | +17.4% |
| Amounts payable after more than one year | 17 | €64,075 | €82,820 | +€18,745 | +29.3% |
| Financial debts | 170/4 | €37,575 | €56,320 | +€18,745 | +49.9% |
| Other amounts payable | 178/9 | €26,500 | €26,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €442,112 | €511,660 | +€69,548 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €11,477 | €34,144 | +€22,667 | +197% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Other loans | 439 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €120,474 | €117,563 | -€2,911 | -2.4% |
| Suppliers | 440/4 | €120,474 | €117,563 | -€2,911 | -2.4% |
| Taxes, remuneration and social security | 45 | €35,156 | €85,557 | +€50,402 | +143% |
| Taxes | 450/3 | €35,156 | €85,557 | +€50,402 | +143% |
| Other amounts payable | 47/48 | €125,005 | €124,396 | -€609 | -0.5% |
| Accrued charges and deferred income | 492/3 | €1,673 | €1,529 | -€144 | -8.6% |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Remuneration, social security and pensions | 62 | €514 | - | -€514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,070 | €48,647 | +€1,577 | +3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,900 | +€4,900 | |
| Other operating charges | 640/8 | €5,836 | €3,956 | -€1,879 | -32.2% |
| Non-recurring operating charges | 66A | - | €14,280 | +€14,280 | |
| Gross operating margin | 9900 | €110,341 | €308,425 | +€198,085 | +180% |
| Operating profit (loss) | 9901 | €56,921 | €236,642 | +€179,721 | +316% |
| Financial income | 75/76B | €512 | €1,270 | +€758 | +148% |
| Recurring financial income | 75 | €512 | €1,270 | +€758 | +148% |
| Financial charges | 65/66B | €9,607 | €21,304 | +€11,698 | +122% |
| Recurring financial charges | 65 | €9,607 | €21,304 | +€11,698 | +122% |
| Profit (loss) for the period before taxes | 9903 | €47,826 | €216,608 | +€168,781 | +353% |
| Income taxes | 67/77 | €18,780 | €70,888 | +€52,108 | +277% |
| Profit (loss) for the period | 9904 | €29,047 | €145,720 | +€116,673 | +402% |
| Profit (loss) for the period to be appropriated | 9905 | €29,047 | €145,720 | +€116,673 | +402% |
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 21 October 2026 via checked.be.