FLORI TOP: 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.
FLORI TOP
Largest movements
- Tangible fixed assets -€2,585
down €2,585 (-79.4%), from €3,256 to €671
of which Furniture and vehicles: -€2,219
- Deferred charges and accrued income -€1,246
down €1,246 (-70.6%), from €1,764 to €518
- Receivables within one year +€1,164
up €1,164 (+18.6%), from €6,250 to €7,414
of which Trade receivables: +€1,080
- Cash -€904
down €904 (-6.2%), from €14,471 to €13,567
mainly Net result for the year (-€6,435) and Other debts (-€5,271)
- Profit (loss) carried forward -€6,435
down €6,435 (-55.5%), from €11,601 to €5,166
- Trade debts +€5,851
up €5,851 (+758%), from €772 to €6,624
- Other debts -€5,271
down €5,271 (-51.3%), from €10,285 to €5,014
- Tax, wage and social debts +€2,284
up €2,284 (+144%), from €1,583 to €3,867
of which Remuneration and social security: +€3,867
- Staff costs +€27,125
new in 2025: €27,125
- Gross operating margin +€22,145
up €22,145 (+747%), from €2,966 to €25,111
- Depreciation -€3,558
down €3,558 (-57.9%), from €6,143 to €2,585
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 | €25,742 | €22,170 | -€3,571 | -13.9% |
| Fixed assets | 21/28 | €3,256 | €671 | -€2,585 | -79.4% |
| Tangible fixed assets | 22/27 | €3,256 | €671 | -€2,585 | -79.4% |
| Plant, machinery and equipment | 23 | €1,038 | €671 | -€366 | -35.3% |
| Furniture and vehicles | 24 | €2,219 | - | -€2,219 | |
| Current assets | 29/58 | €22,485 | €21,499 | -€986 | -4.4% |
| Amounts receivable within one year | 40/41 | €6,250 | €7,414 | +€1,164 | +18.6% |
| Trade receivables | 40 | €4,160 | €5,240 | +€1,080 | +26.0% |
| Other amounts receivable | 41 | €2,090 | €2,174 | +€84 | +4.0% |
| Cash at bank and in hand | 54/58 | €14,471 | €13,567 | -€904 | -6.2% |
| Deferred charges and accrued income | 490/1 | €1,764 | €518 | -€1,246 | -70.6% |
| Total equity and liabilities | 10/49 | €25,742 | €22,170 | -€3,571 | -13.9% |
| Equity | 10/15 | €13,101 | €6,666 | -€6,435 | -49.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,601 | €5,166 | -€6,435 | -55.5% |
| Amounts payable | 17/49 | €12,640 | €15,505 | +€2,864 | +22.7% |
| Amounts payable within one year | 42/48 | €12,640 | €15,505 | +€2,864 | +22.7% |
| Trade debts | 44 | €772 | €6,624 | +€5,851 | +758% |
| Suppliers | 440/4 | €772 | €6,624 | +€5,851 | +758% |
| Taxes, remuneration and social security | 45 | €1,583 | €3,867 | +€2,284 | +144% |
| Taxes | 450/3 | €1,583 | - | -€1,583 | |
| Remuneration and social security | 454/9 | - | €3,867 | +€3,867 | |
| Other amounts payable | 47/48 | €10,285 | €5,014 | -€5,271 | -51.3% |
| Remuneration, social security and pensions | 62 | - | €27,125 | +€27,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,143 | €2,585 | -€3,558 | -57.9% |
| Other operating charges | 640/8 | €1,245 | €1,013 | -€232 | -18.6% |
| Gross operating margin | 9900 | €2,966 | €25,111 | +€22,145 | +747% |
| Operating profit (loss) | 9901 | -€4,422 | -€5,612 | -€1,190 | -26.9% |
| Financial income | 75/76B | €3 | €46 | +€44 | +1,476% |
| Recurring financial income | 75 | €3 | €46 | +€44 | +1,476% |
| Financial charges | 65/66B | €495 | €664 | +€169 | +34.0% |
| Recurring financial charges | 65 | €495 | €664 | +€169 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,915 | -€6,230 | -€1,315 | -26.8% |
| Income taxes | 67/77 | €0 | €206 | +€205 | +41,908% |
| Profit (loss) for the period | 9904 | -€4,915 | -€6,435 | -€1,520 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,915 | -€6,435 | -€1,520 | -30.9% |
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 24 October 2026 via checked.be.