FLORIANO CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Cash +€25,358
up €25,358 (+45.2%), from €56,138 to €81,495
mainly Net result for the year (+€16,565) and Receivables within one year (+€14,642)
- Receivables within one year -€14,642
down €14,642 (-16.5%), from €88,699 to €74,057
of which Trade receivables: -€16,571
- Profit (loss) carried forward +€16,565
up €16,565 (+13.1%), from €126,406 to €142,971
- Tax, wage and social debts -€5,473
down €5,473 (-71.7%), from €7,634 to €2,161
of which Remuneration and social security: -€6,740
- Other operating charges -€36,587
down €36,587 (-96.0%), from €38,102 to €1,516
- Gross operating margin -€31,956
down €31,956 (-57.2%), from €55,836 to €23,880
- Financial charges +€1,140
up €1,140 (+722.3%), from €158 to €1,298
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 | €144,837 | €155,552 | +€10,715 | +7.4% |
| Current assets | 29/58 | €144,837 | €155,552 | +€10,715 | +7.4% |
| Amounts receivable within one year | 40/41 | €88,699 | €74,057 | -€14,642 | -16.5% |
| Trade receivables | 40 | €61,462 | €44,891 | -€16,571 | -27.0% |
| Other amounts receivable | 41 | €27,237 | €29,166 | +€1,928 | +7.1% |
| Cash at bank and in hand | 54/58 | €56,138 | €81,495 | +€25,358 | +45.2% |
| Total equity and liabilities | 10/49 | €144,837 | €155,552 | +€10,715 | +7.4% |
| Equity | 10/15 | €134,466 | €151,031 | +€16,565 | +12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Share premium | 1100/10 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,406 | €142,971 | +€16,565 | +13.1% |
| Amounts payable | 17/49 | €10,371 | €4,522 | -€5,849 | -56.4% |
| Amounts payable within one year | 42/48 | €10,371 | €4,522 | -€5,849 | -56.4% |
| Trade debts | 44 | €2,737 | €2,361 | -€376 | -13.8% |
| Suppliers | 440/4 | €1,553 | €1,333 | -€220 | -14.1% |
| Bills of exchange payable | 441 | €1,185 | €1,028 | -€157 | -13.2% |
| Taxes, remuneration and social security | 45 | €7,634 | €2,161 | -€5,473 | -71.7% |
| Taxes | 450/3 | €482 | €1,749 | +€1,267 | +262.8% |
| Remuneration and social security | 454/9 | €7,152 | €412 | -€6,740 | -94.2% |
| Other operating charges | 640/8 | €38,102 | €1,516 | -€36,587 | -96.0% |
| Gross operating margin | 9900 | €55,836 | €23,880 | -€31,956 | -57.2% |
| Operating profit (loss) | 9901 | €17,734 | €22,364 | +€4,631 | +26.1% |
| Financial income | 75/76B | €1,468 | €1,684 | +€217 | +14.8% |
| Recurring financial income | 75 | €1,468 | €1,684 | +€217 | +14.8% |
| Financial charges | 65/66B | €158 | €1,298 | +€1,140 | +722.3% |
| Recurring financial charges | 65 | €158 | €1,298 | +€1,140 | +722.3% |
| Profit (loss) for the period before taxes | 9903 | €19,044 | €22,751 | +€3,707 | +19.5% |
| Income taxes | 67/77 | €5,982 | €6,187 | +€204 | +3.4% |
| Profit (loss) for the period | 9904 | €13,062 | €16,565 | +€3,503 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,062 | €16,565 | +€3,503 | +26.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.