FLORICOUNDA: 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.
FLORICOUNDA
Largest movements
- Current investments +€39,334
new in 2025: €39,334
- Stocks and contracts -€24,370
down €24,370 (-88.2%), from €27,646 to €3,276
- Cash +€13,003
up €13,003 (+8.7%), from €149,128 to €162,131
mainly Net result for the year (+€28,249) and Stocks and contracts (+€24,370)
- Receivables within one year +€6,152
up €6,152 (+140.8%), from €4,370 to €10,522
of which Trade receivables: +€6,961
- Other debts +€17,516
up €17,516 (+114.6%), from €15,284 to €32,800
- Reserves +€13,249
up €13,249 (+16.4%), from €80,735 to €93,983
of which Distributable reserves: +€13,249
- Gross operating margin +€12,036
up €12,036 (+43.5%), from €27,687 to €39,723
- Staff costs -€8,245
no longer reported in 2025 (was €8,245)
- Financial income -€1,355
down €1,355 (-49.8%), from €2,722 to €1,367
- Financial charges +€1,176
up €1,176 (+391.2%), from €301 to €1,477
- Taxes +€960
up €960 (+21.4%), from €4,494 to €5,454
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 | €198,161 | €231,920 | +€33,760 | +17.0% |
| Fixed assets | 21/28 | €15,342 | €15,108 | -€234 | -1.5% |
| Tangible fixed assets | 22/27 | €15,342 | €15,108 | -€234 | -1.5% |
| Land and buildings | 22 | €14,041 | €14,041 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,301 | €1,067 | -€234 | -18.0% |
| Current assets | 29/58 | €182,819 | €216,812 | +€33,994 | +18.6% |
| Stocks and contracts in progress | 3 | €27,646 | €3,276 | -€24,370 | -88.2% |
| Stocks | 30/36 | €27,646 | €3,276 | -€24,370 | -88.2% |
| Amounts receivable within one year | 40/41 | €4,370 | €10,522 | +€6,152 | +140.8% |
| Trade receivables | 40 | €1,495 | €8,456 | +€6,961 | +465.6% |
| Other amounts receivable | 41 | €2,875 | €2,065 | -€809 | -28.2% |
| Current investments | 50/53 | - | €39,334 | +€39,334 | |
| Cash at bank and in hand | 54/58 | €149,128 | €162,131 | +€13,003 | +8.7% |
| Deferred charges and accrued income | 490/1 | €1,676 | €1,550 | -€126 | -7.5% |
| Total equity and liabilities | 10/49 | €198,161 | €231,920 | +€33,760 | +17.0% |
| Equity | 10/15 | €168,559 | €181,808 | +€13,249 | +7.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €80,735 | €93,983 | +€13,249 | +16.4% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,356 | €5,356 | = | 0.0% |
| Distributable reserves | 133 | €67,942 | €81,191 | +€13,249 | +19.5% |
| Profit (loss) carried forward | 14 | €13,456 | €13,456 | = | 0.0% |
| Amounts payable | 17/49 | €29,601 | €50,112 | +€20,511 | +69.3% |
| Amounts payable within one year | 42/48 | €29,601 | €50,112 | +€20,511 | +69.3% |
| Trade debts | 44 | €11,788 | €13,814 | +€2,027 | +17.2% |
| Suppliers | 440/4 | €11,788 | €13,814 | +€2,027 | +17.2% |
| Taxes, remuneration and social security | 45 | €2,530 | €3,498 | +€968 | +38.3% |
| Taxes | 450/3 | €2,530 | €3,498 | +€968 | +38.3% |
| Other amounts payable | 47/48 | €15,284 | €32,800 | +€17,516 | +114.6% |
| Remuneration, social security and pensions | 62 | €8,245 | - | -€8,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €234 | -€790 | -77.2% |
| Other operating charges | 640/8 | €5,579 | €5,614 | +€35 | +0.6% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €27,687 | €39,723 | +€12,036 | +43.5% |
| Operating profit (loss) | 9901 | €12,839 | €33,812 | +€20,973 | +163.4% |
| Financial income | 75/76B | €2,722 | €1,367 | -€1,355 | -49.8% |
| Recurring financial income | 75 | €2,722 | €1,367 | -€1,355 | -49.8% |
| Financial charges | 65/66B | €301 | €1,477 | +€1,176 | +391.2% |
| Recurring financial charges | 65 | €301 | €1,477 | +€1,176 | +391.2% |
| Profit (loss) for the period before taxes | 9903 | €15,261 | €33,702 | +€18,442 | +120.8% |
| Income taxes | 67/77 | €4,494 | €5,454 | +€960 | +21.4% |
| Profit (loss) for the period | 9904 | €10,767 | €28,249 | +€17,482 | +162.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,767 | €28,249 | +€17,482 | +162.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.