FLORIANO: 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.
FLORIANO
Largest movements
- Receivables within one year +€5,419
up €5,419 (+1.1%), from €484,974 to €490,393
of which Other amounts receivable: +€4,068
- Other debts -€25,761
down €25,761 (-31.2%), from €82,594 to €56,833
- Profit (loss) carried forward +€14,808
up €14,808 (+51.8%), from €28,576 to €43,384
- Tax, wage and social debts +€13,385
up €13,385 (+56.0%), from €23,905 to €37,290
of which Remuneration and social security: +€13,385
- Write-downs +€71,724
new in 2025: €71,724
- Gross operating margin +€51,755
up €51,755 (+132%), from €39,239 to €90,994
- Other operating charges -€3,965
down €3,965 (-77.6%), from €5,107 to €1,142
- Depreciation +€1,982
up €1,982 (+166%), from €1,194 to €3,176
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 | €499,776 | €501,465 | +€1,689 | +0.3% |
| Fixed assets | 21/28 | €14,248 | €11,072 | -€3,176 | -22.3% |
| Tangible fixed assets | 22/27 | €14,158 | €10,982 | -€3,176 | -22.4% |
| Furniture and vehicles | 24 | €14,158 | €10,982 | -€3,176 | -22.4% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €485,528 | €490,393 | +€4,865 | +1.0% |
| Amounts receivable within one year | 40/41 | €484,974 | €490,393 | +€5,419 | +1.1% |
| Trade receivables | 40 | €457,946 | €459,297 | +€1,351 | +0.3% |
| Other amounts receivable | 41 | €27,028 | €31,096 | +€4,068 | +15.1% |
| Cash at bank and in hand | 54/58 | €492 | - | -€492 | |
| Deferred charges and accrued income | 490/1 | €62 | - | -€62 | |
| Total equity and liabilities | 10/49 | €499,776 | €501,465 | +€1,689 | +0.3% |
| Equity | 10/15 | €49,036 | €63,844 | +€14,808 | +30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €28,576 | €43,384 | +€14,808 | +51.8% |
| Provisions and deferred taxes | 16 | €200,280 | €200,280 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €200,280 | €200,280 | = | 0.0% |
| Environmental obligations | 163 | €200,280 | €200,280 | = | 0.0% |
| Amounts payable | 17/49 | €250,460 | €237,341 | -€13,119 | -5.2% |
| Amounts payable within one year | 42/48 | €250,460 | €237,341 | -€13,119 | -5.2% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €143,961 | €143,201 | -€760 | -0.5% |
| Suppliers | 440/4 | €143,961 | €143,201 | -€760 | -0.5% |
| Taxes, remuneration and social security | 45 | €23,905 | €37,290 | +€13,385 | +56.0% |
| Taxes | 450/3 | €4,000 | €4,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €19,905 | €33,290 | +€13,385 | +67.2% |
| Other amounts payable | 47/48 | €82,594 | €56,833 | -€25,761 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €3,176 | +€1,982 | +166% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €71,724 | +€71,724 | |
| Other operating charges | 640/8 | €5,107 | €1,142 | -€3,965 | -77.6% |
| Gross operating margin | 9900 | €39,239 | €90,994 | +€51,755 | +132% |
| Operating profit (loss) | 9901 | €32,938 | €14,952 | -€17,986 | -54.6% |
| Financial charges | 65/66B | €74 | €144 | +€70 | +94.6% |
| Recurring financial charges | 65 | €74 | €144 | +€70 | +94.6% |
| Profit (loss) for the period before taxes | 9903 | €32,864 | €14,808 | -€18,056 | -54.9% |
| Profit (loss) for the period | 9904 | €32,864 | €14,808 | -€18,056 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,864 | €14,808 | -€18,056 | -54.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.