FloriConsult: 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.
FloriConsult
Largest movements
- Intangible fixed assets -€60,000
down €60,000 (-22.2%), from €269,836 to €209,836
- Receivables within one year -€27,400
down €27,400 (-16.8%), from €163,004 to €135,604
of which Other amounts receivable: -€35,956
- Cash +€24,558
up €24,558 (+647%), from €3,797 to €28,355
mainly Depreciation (+€63,485) and Net result for the year (+€40,875)
- Debts after one year -€60,000
down €60,000 (-22.2%), from €270,000 to €210,000
- Other debts -€45,655
down €45,655 (-22.3%), from €205,155 to €159,500
- Profit (loss) carried forward +€40,875
up €40,875 (+85.7%), from -€47,719 to -€6,843
- Financial charges -€124,572
down €124,572 (-99.6%), from €125,083 to €511
of which Non-recurring financial charges: -€124,383
- Depreciation +€27,689
up €27,689 (+77.4%), from €35,796 to €63,485
- Financial income -€20,884
no longer reported in 2025 (was €20,884)
of which Non-recurring financial income: -€20,883
- Gross operating margin +€9,518
up €9,518 (+8.8%), from €108,743 to €118,261
- Taxes -€7,028
down €7,028 (-36.3%), from €19,368 to €12,340
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €449,697 | €385,394 | -€64,302 | -14.3% |
| Fixed assets | 21/28 | €276,754 | €213,269 | -€63,485 | -22.9% |
| Intangible fixed assets | 21 | €269,836 | €209,836 | -€60,000 | -22.2% |
| Tangible fixed assets | 22/27 | €5,099 | €1,615 | -€3,485 | -68.3% |
| Furniture and vehicles | 24 | €5,099 | €1,615 | -€3,485 | -68.3% |
| Financial fixed assets | 28 | €1,818 | €1,818 | = | 0.0% |
| Current assets | 29/58 | €172,943 | €172,126 | -€818 | -0.5% |
| Amounts receivable within one year | 40/41 | €163,004 | €135,604 | -€27,400 | -16.8% |
| Trade receivables | 40 | €14,548 | €23,104 | +€8,556 | +58.8% |
| Other amounts receivable | 41 | €148,456 | €112,500 | -€35,956 | -24.2% |
| Cash at bank and in hand | 54/58 | €3,797 | €28,355 | +€24,558 | +647% |
| Deferred charges and accrued income | 490/1 | €6,142 | €8,167 | +€2,025 | +33.0% |
| Total equity and liabilities | 10/49 | €449,697 | €385,394 | -€64,302 | -14.3% |
| Equity | 10/15 | -€33,459 | €7,417 | +€40,875 | |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,719 | -€6,843 | +€40,875 | +85.7% |
| Amounts payable | 17/49 | €483,156 | €377,978 | -€105,178 | -21.8% |
| Amounts payable after more than one year | 17 | €270,000 | €210,000 | -€60,000 | -22.2% |
| Financial debts | 170/4 | €270,000 | €210,000 | -€60,000 | -22.2% |
| Amounts payable within one year | 42/48 | €213,156 | €167,978 | -€45,178 | -21.2% |
| Financial debts | 43 | €5,092 | €3,997 | -€1,095 | -21.5% |
| Credit institutions | 430/8 | €5,092 | €3,997 | -€1,095 | -21.5% |
| Trade debts | 44 | €2,679 | €586 | -€2,092 | -78.1% |
| Suppliers | 440/4 | €2,679 | €586 | -€2,092 | -78.1% |
| Taxes, remuneration and social security | 45 | €230 | €3,894 | +€3,665 | +1,596% |
| Taxes | 450/3 | €230 | €3,894 | +€3,665 | +1,596% |
| Other amounts payable | 47/48 | €205,155 | €159,500 | -€45,655 | -22.3% |
| Non-recurring operating income | 76A | €6,310 | - | -€6,310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,796 | €63,485 | +€27,689 | +77.4% |
| Other operating charges | 640/8 | €1,213 | €1,050 | -€163 | -13.4% |
| Gross operating margin | 9900 | €108,743 | €118,261 | +€9,518 | +8.8% |
| Operating profit (loss) | 9901 | €71,734 | €53,726 | -€18,008 | -25.1% |
| Financial income | 75/76B | €20,884 | - | -€20,884 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Non-recurring financial income | 76B | €20,883 | - | -€20,883 | |
| Financial charges | 65/66B | €125,083 | €511 | -€124,572 | -99.6% |
| Recurring financial charges | 65 | €701 | €511 | -€190 | -27.1% |
| Non-recurring financial charges | 66B | €124,383 | - | -€124,383 | |
| Profit (loss) for the period before taxes | 9903 | -€32,465 | €53,216 | +€85,680 | |
| Income taxes | 67/77 | €19,368 | €12,340 | -€7,028 | -36.3% |
| Profit (loss) for the period | 9904 | -€51,833 | €40,875 | +€92,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,833 | €40,875 | +€92,708 |
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 21 October 2026 via checked.be.