FLORET & 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.
FLORET & Cie
Largest movements
- Receivables within one year +€27,299
up €27,299 (+32.3%), from €84,567 to €111,866
of which Trade receivables: +€34,821
- Tangible fixed assets -€14,237
down €14,237 (-47.6%), from €29,932 to €15,695
of which Leasing and similar rights: -€9,944
- Cash +€11,539
up €11,539 (+165%), from €6,975 to €18,514
mainly Net result for the year (+€29,291) and Tax, wage and social debts (+€16,016)
- Profit (loss) carried forward +€29,291
up €29,291 (+122%), from €23,958 to €53,249
- Tax, wage and social debts +€16,016
up €16,016 (+108%), from €14,865 to €30,881
of which Remuneration and social security: +€12,425
- Current portion of long-term debt -€10,051
down €10,051 (-57.2%), from €17,578 to €7,527
- Debts after one year -€7,527
no longer reported in 2025 (was €7,527)
- Other debts -€3,483
down €3,483 (-10.0%), from €35,000 to €31,517
- Staff costs -€53,298
down €53,298 (-30.6%), from €174,333 to €121,034
- Gross operating margin -€38,941
down €38,941 (-18.4%), from €211,644 to €172,703
- Depreciation -€34,274
down €34,274 (-70.7%), from €48,510 to €14,237
- Financial charges -€3,741
down €3,741 (-53.6%), from €6,976 to €3,236
- Financial income -€3,006
down €3,006 (-96.1%), from €3,128 to €122
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 | €121,474 | €147,380 | +€25,906 | +21.3% |
| Fixed assets | 21/28 | €29,932 | €15,695 | -€14,237 | -47.6% |
| Tangible fixed assets | 22/27 | €29,932 | €15,695 | -€14,237 | -47.6% |
| Land and buildings | 22 | €7,123 | €4,744 | -€2,379 | -33.4% |
| Plant, machinery and equipment | 23 | €1,500 | €759 | -€742 | -49.4% |
| Furniture and vehicles | 24 | €1,680 | €508 | -€1,172 | -69.8% |
| Leasing and similar rights | 25 | €19,629 | €9,685 | -€9,944 | -50.7% |
| Current assets | 29/58 | €91,542 | €131,685 | +€40,143 | +43.9% |
| Amounts receivable within one year | 40/41 | €84,567 | €111,866 | +€27,299 | +32.3% |
| Trade receivables | 40 | €76,050 | €110,871 | +€34,821 | +45.8% |
| Other amounts receivable | 41 | €8,516 | €995 | -€7,522 | -88.3% |
| Cash at bank and in hand | 54/58 | €6,975 | €18,514 | +€11,539 | +165% |
| Deferred charges and accrued income | 490/1 | - | €1,305 | +€1,305 | |
| Total equity and liabilities | 10/49 | €121,474 | €147,380 | +€25,906 | +21.3% |
| Equity | 10/15 | €44,939 | €74,230 | +€29,291 | +65.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,381 | €2,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,381 | €2,381 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,381 | €2,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,958 | €53,249 | +€29,291 | +122% |
| Amounts payable | 17/49 | €76,534 | €73,150 | -€3,385 | -4.4% |
| Amounts payable after more than one year | 17 | €7,527 | - | -€7,527 | |
| Financial debts | 170/4 | €7,527 | - | -€7,527 | |
| Amounts payable within one year | 42/48 | €69,008 | €73,150 | +€4,142 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €17,578 | €7,527 | -€10,051 | -57.2% |
| Trade debts | 44 | €1,565 | €3,226 | +€1,660 | +106% |
| Suppliers | 440/4 | €1,565 | €3,226 | +€1,660 | +106% |
| Taxes, remuneration and social security | 45 | €14,865 | €30,881 | +€16,016 | +108% |
| Taxes | 450/3 | €4,815 | €8,405 | +€3,591 | +74.6% |
| Remuneration and social security | 454/9 | €10,050 | €22,475 | +€12,425 | +124% |
| Other amounts payable | 47/48 | €35,000 | €31,517 | -€3,483 | -10.0% |
| Remuneration, social security and pensions | 62 | €174,333 | €121,034 | -€53,298 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,510 | €14,237 | -€34,274 | -70.7% |
| Other operating charges | 640/8 | €3,512 | €2,458 | -€1,053 | -30.0% |
| Gross operating margin | 9900 | €211,644 | €172,703 | -€38,941 | -18.4% |
| Operating profit (loss) | 9901 | -€14,711 | €34,973 | +€49,684 | |
| Financial income | 75/76B | €3,128 | €122 | -€3,006 | -96.1% |
| Recurring financial income | 75 | €3,128 | €122 | -€3,006 | -96.1% |
| Financial charges | 65/66B | €6,976 | €3,236 | -€3,741 | -53.6% |
| Recurring financial charges | 65 | €6,976 | €3,236 | -€3,741 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,559 | €31,860 | +€50,419 | |
| Income taxes | 67/77 | €468 | €2,569 | +€2,101 | +449% |
| Profit (loss) for the period | 9904 | -€19,027 | €29,291 | +€48,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,027 | €29,291 | +€48,318 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.