FloriAst: what changed
What changed
FloriAst
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€28,180
2024 · €81,640-€53,460
Equity
€1.9m
2024 · €1.8m+€28,180
Cash
€47,553
2024 · €46,341+€1,212
Balance sheet total
€3.3m
2024 · €3.3m-€72,685
Largest movements
Assets
- Receivables within one year -€47,723
down €47,723 (-5.6%), from €846,243 to €798,520
of which Other amounts receivable: -€27,519
- Tangible fixed assets -€34,737
down €34,737 (-1.5%), from €2.3m to €2.2m
of which Land and buildings: -€26,514
Equity and liabilities
- Debts after one year -€106,575
down €106,575 (-8.7%), from €1.2m to €1.1m
- Reserves +€63,874
up €63,874 (+16.1%), from €396,910 to €460,784
of which Distributable reserves: +€69,101
- Revaluation surpluses -€35,694
down €35,694 (-3.7%), from €963,741 to €928,047
Income statement
- Gross operating margin -€59,079
down €59,079 (-21.5%), from €274,313 to €215,233
- Financial charges +€11,253
up €11,253 (+36.5%), from €30,863 to €42,116
- Financial income +€7,656
up €7,656 (+5,722%), from €134 to €7,790
- Taxes -€6,599
down €6,599 (-19.5%), from €33,805 to €27,206
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€81,640
Gross operating margin
-€59,079
Depreciation
+€1,575
Other operating charges
-€749
Other operating items
-€1,139
Financial income
+€7,656
Financial charges
-€11,253
Taxes
+€6,599
Deferred taxes and other
+€2,930
Result 2025
€28,180
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€174,882
Investment
-€62,125
Financing
-€111,544
Cash 2024
€46,341
From operations (derived)
+€174,882
Net result for the year
+€28,180
Depreciation
+€96,861
Receivables within one year
+€47,723
Deferred charges and accrued income
-€8,563
Provisions
-€1,117
Trade debts
+€8,757
Tax, wage and social debts
+€5,512
Other debts
-€2,472
Investment (derived)
-€62,125
Investment in fixed assets (net)
-€62,125
Financing
-€111,544
Debts after one year
-€106,575
Current portion of long-term debt
-€4,970
Cash 2025
€47,553
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,331,661 | €3,258,977 | -€72,685 | -2.2% |
| Fixed assets | 21/28 | €2,436,585 | €2,401,848 | -€34,737 | -1.4% |
| Tangible fixed assets | 22/27 | €2,256,345 | €2,221,608 | -€34,737 | -1.5% |
| Land and buildings | 22 | €2,231,590 | €2,205,076 | -€26,514 | -1.2% |
| Plant, machinery and equipment | 23 | €9,340 | €5,292 | -€4,048 | -43.3% |
| Furniture and vehicles | 24 | €15,415 | €11,240 | -€4,175 | -27.1% |
| Financial fixed assets | 28 | €180,240 | €180,240 | = | 0.0% |
| Current assets | 29/58 | €895,077 | €857,128 | -€37,948 | -4.2% |
| Amounts receivable within one year | 40/41 | €846,243 | €798,520 | -€47,723 | -5.6% |
| Trade receivables | 40 | €36,588 | €16,384 | -€20,205 | -55.2% |
| Other amounts receivable | 41 | €809,655 | €782,136 | -€27,519 | -3.4% |
| Cash at bank and in hand | 54/58 | €46,341 | €47,553 | +€1,212 | +2.6% |
| Deferred charges and accrued income | 490/1 | €2,493 | €11,056 | +€8,563 | +344% |
| Total equity and liabilities | 10/49 | €3,331,661 | €3,258,977 | -€72,685 | -2.2% |
| Equity | 10/15 | €1,838,271 | €1,866,451 | +€28,180 | +1.5% |
| Contributions | 10/11 | €414,746 | €414,746 | = | 0.0% |
| Revaluation surpluses | 12 | €963,741 | €928,047 | -€35,694 | -3.7% |
| Reserves | 13 | €396,910 | €460,784 | +€63,874 | +16.1% |
| Non-distributable reserves | 130/1 | €97,030 | €97,030 | = | 0.0% |
| Reserves not available under the articles | 1311 | €97,030 | €97,030 | = | 0.0% |
| Tax-exempt reserves | 132 | €184,013 | €178,787 | -€5,227 | -2.8% |
| Distributable reserves | 133 | €115,866 | €184,967 | +€69,101 | +59.6% |
| Profit (loss) carried forward | 14 | €62,874 | €62,874 | = | 0.0% |
| Provisions and deferred taxes | 16 | €32,663 | €31,546 | -€1,117 | -3.4% |
| Deferred taxes | 168 | €32,663 | €31,546 | -€1,117 | -3.4% |
| Amounts payable | 17/49 | €1,460,727 | €1,360,980 | -€99,747 | -6.8% |
| Amounts payable after more than one year | 17 | €1,222,551 | €1,115,976 | -€106,575 | -8.7% |
| Financial debts | 170/4 | €1,222,551 | €1,115,976 | -€106,575 | -8.7% |
| Amounts payable within one year | 42/48 | €238,176 | €245,004 | +€6,827 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €148,671 | €143,701 | -€4,970 | -3.3% |
| Trade debts | 44 | €1,686 | €10,443 | +€8,757 | +519% |
| Suppliers | 440/4 | €1,686 | €10,443 | +€8,757 | +519% |
| Taxes, remuneration and social security | 45 | €53,350 | €58,861 | +€5,512 | +10.3% |
| Taxes | 450/3 | €52,250 | €56,661 | +€4,412 | +8.4% |
| Remuneration and social security | 454/9 | €1,100 | €2,200 | +€1,100 | +100% |
| Other amounts payable | 47/48 | €34,470 | €31,998 | -€2,472 | -7.2% |
| Non-recurring operating income | 76A | €11,719 | - | -€11,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,436 | €96,861 | -€1,575 | -1.6% |
| Other operating charges | 640/8 | €27,890 | €28,638 | +€749 | +2.7% |
| Non-recurring operating charges | 66A | - | €1,139 | +€1,139 | |
| Gross operating margin | 9900 | €274,313 | €215,233 | -€59,079 | -21.5% |
| Operating profit (loss) | 9901 | €147,987 | €88,595 | -€59,392 | -40.1% |
| Financial income | 75/76B | €134 | €7,790 | +€7,656 | +5,722% |
| Recurring financial income | 75 | €134 | €7,790 | +€7,656 | +5,722% |
| Financial charges | 65/66B | €30,863 | €42,116 | +€11,253 | +36.5% |
| Recurring financial charges | 65 | €30,863 | €42,116 | +€11,253 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €117,257 | €54,268 | -€62,989 | -53.7% |
| Transfer from deferred taxes | 780 | €1,117 | €1,117 | = | 0.0% |
| Transfer to deferred taxes | 680 | €2,930 | - | -€2,930 | |
| Income taxes | 67/77 | €33,805 | €27,206 | -€6,599 | -19.5% |
| Profit (loss) for the period | 9904 | €81,640 | €28,180 | -€53,460 | -65.5% |
| Transfer from tax-exempt reserves | 789 | €5,227 | €5,227 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €8,789 | - | -€8,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,077 | €33,406 | -€44,671 | -57.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.