FLORES CSP: 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.
FLORES CSP
Largest movements
- Tangible fixed assets -€3,927
down €3,927 (-59.7%), from €6,584 to €2,656
of which Furniture and vehicles: -€3,757
- Receivables within one year -€3,299
down €3,299 (-22.6%), from €14,590 to €11,291
of which Trade receivables: -€5,460
- Cash +€2,205
up €2,205 (+67.8%), from €3,253 to €5,458
mainly Net result for the year (+€4,847) and Depreciation (+€3,927)
- Tax, wage and social debts -€3,831
down €3,831 (-59.4%), from €6,446 to €2,614
- Profit (loss) carried forward -€2,153
down €2,153 (-21.8%), from €9,861 to €7,708
- Trade debts +€1,110
up €1,110 (+1,834%), from €61 to €1,170
- Gross operating margin -€5,269
down €5,269 (-21.7%), from €24,268 to €19,000
- Depreciation +€2,144
up €2,144 (+120%), from €1,783 to €3,927
- Taxes -€1,728
down €1,728 (-21.2%), from €8,132 to €6,404
- Other operating charges -€882
down €882 (-19.4%), from €4,550 to €3,668
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 | €24,427 | €19,552 | -€4,875 | -20.0% |
| Fixed assets | 21/28 | €6,584 | €2,656 | -€3,927 | -59.7% |
| Tangible fixed assets | 22/27 | €6,584 | €2,656 | -€3,927 | -59.7% |
| Plant, machinery and equipment | 23 | €839 | €669 | -€171 | -20.3% |
| Furniture and vehicles | 24 | €5,744 | €1,988 | -€3,757 | -65.4% |
| Current assets | 29/58 | €17,843 | €16,896 | -€947 | -5.3% |
| Amounts receivable within one year | 40/41 | €14,590 | €11,291 | -€3,299 | -22.6% |
| Trade receivables | 40 | €5,460 | - | -€5,460 | |
| Other amounts receivable | 41 | €9,130 | €11,291 | +€2,161 | +23.7% |
| Cash at bank and in hand | 54/58 | €3,253 | €5,458 | +€2,205 | +67.8% |
| Deferred charges and accrued income | 490/1 | - | €146 | +€146 | |
| Total equity and liabilities | 10/49 | €24,427 | €19,552 | -€4,875 | -20.0% |
| Equity | 10/15 | €17,921 | €15,768 | -€2,153 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,861 | €7,708 | -€2,153 | -21.8% |
| Amounts payable | 17/49 | €6,506 | €3,784 | -€2,722 | -41.8% |
| Amounts payable within one year | 42/48 | €6,506 | €3,784 | -€2,722 | -41.8% |
| Trade debts | 44 | €61 | €1,170 | +€1,110 | +1,834% |
| Suppliers | 440/4 | €61 | €1,170 | +€1,110 | +1,834% |
| Taxes, remuneration and social security | 45 | €6,446 | €2,614 | -€3,831 | -59.4% |
| Taxes | 450/3 | €6,446 | €2,614 | -€3,831 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,783 | €3,927 | +€2,144 | +120% |
| Other operating charges | 640/8 | €4,550 | €3,668 | -€882 | -19.4% |
| Gross operating margin | 9900 | €24,268 | €19,000 | -€5,269 | -21.7% |
| Operating profit (loss) | 9901 | €17,935 | €11,404 | -€6,531 | -36.4% |
| Financial charges | 65/66B | €180 | €153 | -€27 | -14.8% |
| Recurring financial charges | 65 | €180 | €153 | -€27 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €17,755 | €11,251 | -€6,504 | -36.6% |
| Income taxes | 67/77 | €8,132 | €6,404 | -€1,728 | -21.2% |
| Profit (loss) for the period | 9904 | €9,623 | €4,847 | -€4,776 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,623 | €4,847 | -€4,776 | -49.6% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.