FLORESSENCE: 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.
FLORESSENCE
Largest movements
- Tangible fixed assets -€36,997
down €36,997 (-13.8%), from €267,836 to €230,839
of which Plant, machinery and equipment: -€22,181
- Cash -€19,943
down €19,943 (-14.5%), from €137,442 to €117,499
mainly Other debts (-€34,947) and Debts after one year (-€20,871)
- Receivables within one year +€16,366
up €16,366 (+40.6%), from €40,299 to €56,664
of which Other amounts receivable: +€19,720
- Stocks and contracts -€16,168
down €16,168 (-3.3%), from €489,177 to €473,009
- Other debts -€34,947
down €34,947 (-68.8%), from €50,813 to €15,866
- Debts after one year -€20,871
down €20,871 (-15.6%), from €134,014 to €113,143
- Trade debts +€14,916
up €14,916 (+292.5%), from €5,099 to €20,014
- Gross operating margin -€97,600
down €97,600 (-36.5%), from €267,242 to €169,642
- Staff costs -€20,016
down €20,016 (-16.2%), from €123,771 to €103,755
- Taxes -€19,225
down €19,225 (-81.3%), from €23,635 to €4,410
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 | €942,105 | €887,028 | -€55,077 | -5.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €271,696 | €234,699 | -€36,997 | -13.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €267,836 | €230,839 | -€36,997 | -13.8% |
| Land and buildings | 22 | €95,630 | €92,093 | -€3,537 | -3.7% |
| Plant, machinery and equipment | 23 | €145,807 | €123,626 | -€22,181 | -15.2% |
| Furniture and vehicles | 24 | €25,772 | €15,120 | -€10,652 | -41.3% |
| Other tangible fixed assets | 26 | €627 | €0 | -€627 | -100.0% |
| Financial fixed assets | 28 | €3,860 | €3,860 | = | 0.0% |
| Current assets | 29/58 | €670,409 | €652,328 | -€18,080 | -2.7% |
| Stocks and contracts in progress | 3 | €489,177 | €473,009 | -€16,168 | -3.3% |
| Stocks | 30/36 | €489,177 | €473,009 | -€16,168 | -3.3% |
| Amounts receivable within one year | 40/41 | €40,299 | €56,664 | +€16,366 | +40.6% |
| Trade receivables | 40 | €38,919 | €35,564 | -€3,355 | -8.6% |
| Other amounts receivable | 41 | €1,380 | €21,100 | +€19,720 | +1429.0% |
| Cash at bank and in hand | 54/58 | €137,442 | €117,499 | -€19,943 | -14.5% |
| Deferred charges and accrued income | 490/1 | €3,491 | €5,156 | +€1,665 | +47.7% |
| Total equity and liabilities | 10/49 | €942,105 | €887,028 | -€55,077 | -5.8% |
| Equity | 10/15 | €701,327 | €701,754 | +€427 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,918 | €114,918 | = | 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% |
| Tax-exempt reserves | 132 | €33 | €33 | = | 0.0% |
| Distributable reserves | 133 | €113,025 | €113,025 | = | 0.0% |
| Profit (loss) carried forward | 14 | €567,809 | €568,236 | +€427 | +0.1% |
| Amounts payable | 17/49 | €240,778 | €185,274 | -€55,504 | -23.1% |
| Amounts payable after more than one year | 17 | €134,014 | €113,143 | -€20,871 | -15.6% |
| Financial debts | 170/4 | €134,014 | €113,143 | -€20,871 | -15.6% |
| Amounts payable within one year | 42/48 | €106,764 | €72,095 | -€34,669 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €30,246 | €20,871 | -€9,375 | -31.0% |
| Trade debts | 44 | €5,099 | €20,014 | +€14,916 | +292.5% |
| Suppliers | 440/4 | €5,099 | €20,014 | +€14,916 | +292.5% |
| Taxes, remuneration and social security | 45 | €20,605 | €15,343 | -€5,262 | -25.5% |
| Taxes | 450/3 | €10,945 | €7,432 | -€3,512 | -32.1% |
| Remuneration and social security | 454/9 | €9,661 | €7,911 | -€1,750 | -18.1% |
| Other amounts payable | 47/48 | €50,813 | €15,866 | -€34,947 | -68.8% |
| Accrued charges and deferred income | 492/3 | €0 | €36 | +€36 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €123,771 | €103,755 | -€20,016 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,937 | €36,997 | +€1,060 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€303 | -€303 | |
| Other operating charges | 640/8 | €3,873 | €5,131 | +€1,258 | +32.5% |
| Gross operating margin | 9900 | €267,242 | €169,642 | -€97,600 | -36.5% |
| Operating profit (loss) | 9901 | €103,661 | €24,061 | -€79,600 | -76.8% |
| Financial income | 75/76B | €3 | €234 | +€231 | +7542.2% |
| Recurring financial income | 75 | €3 | €234 | +€231 | +7542.2% |
| Financial charges | 65/66B | €5,891 | €4,458 | -€1,433 | -24.3% |
| Recurring financial charges | 65 | €5,891 | €4,458 | -€1,433 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €97,774 | €19,837 | -€77,936 | -79.7% |
| Income taxes | 67/77 | €23,635 | €4,410 | -€19,225 | -81.3% |
| Profit (loss) for the period | 9904 | €74,139 | €15,427 | -€58,712 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,139 | €15,427 | -€58,712 | -79.2% |
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 12 October 2026 via checked.be.