FLORICUPE: 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.
FLORICUPE
Largest movements
- Tangible fixed assets +€23,466
up €23,466 (+847.5%), from €2,769 to €26,235
of which Furniture and vehicles: +€24,098
- Receivables within one year +€18,346
up €18,346 (+28.5%), from €64,283 to €82,629
of which Other amounts receivable: +€14,647
- Cash +€1,791
up €1,791 (+16.8%), from €10,643 to €12,434
mainly Net result for the year (+€40,464) and Depreciation (+€7,823)
- Profit (loss) carried forward +€40,464
up €40,464 (+54.3%), from €74,497 to €114,961
- Trade debts +€2,080
up €2,080 (+353.7%), from €588 to €2,668
- Other debts +€1,484
new in 2023: €1,484
- Gross operating margin +€16,754
up €16,754 (+24.5%), from €68,461 to €85,215
- Depreciation +€4,870
up €4,870 (+164.9%), from €2,953 to €7,823
- Staff costs -€2,884
down €2,884 (-7.4%), from €38,955 to €36,071
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,695 | €121,298 | +€43,603 | +56.1% |
| Fixed assets | 21/28 | €2,769 | €26,235 | +€23,466 | +847.5% |
| Tangible fixed assets | 22/27 | €2,769 | €26,235 | +€23,466 | +847.5% |
| Plant, machinery and equipment | 23 | €1,453 | €821 | -€632 | -43.5% |
| Furniture and vehicles | 24 | €1,316 | €25,414 | +€24,098 | +1831.2% |
| Current assets | 29/58 | €74,926 | €95,063 | +€20,137 | +26.9% |
| Amounts receivable within one year | 40/41 | €64,283 | €82,629 | +€18,346 | +28.5% |
| Trade receivables | 40 | - | €3,699 | +€3,699 | |
| Other amounts receivable | 41 | €64,283 | €78,930 | +€14,647 | +22.8% |
| Cash at bank and in hand | 54/58 | €10,643 | €12,434 | +€1,791 | +16.8% |
| Total equity and liabilities | 10/49 | €77,695 | €121,298 | +€43,603 | +56.1% |
| Equity | 10/15 | €75,597 | €116,061 | +€40,464 | +53.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,497 | €114,961 | +€40,464 | +54.3% |
| Amounts payable | 17/49 | €2,098 | €5,237 | +€3,139 | +149.6% |
| Amounts payable within one year | 42/48 | €2,098 | €5,237 | +€3,139 | +149.6% |
| Trade debts | 44 | €588 | €2,668 | +€2,080 | +353.7% |
| Suppliers | 440/4 | €588 | €2,668 | +€2,080 | +353.7% |
| Taxes, remuneration and social security | 45 | €1,510 | €1,085 | -€425 | -28.1% |
| Remuneration and social security | 454/9 | €1,510 | €1,085 | -€425 | -28.1% |
| Other amounts payable | 47/48 | - | €1,484 | +€1,484 | |
| Remuneration, social security and pensions | 62 | €38,955 | €36,071 | -€2,884 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,953 | €7,823 | +€4,870 | +164.9% |
| Other operating charges | 640/8 | €515 | €727 | +€212 | +41.2% |
| Gross operating margin | 9900 | €68,461 | €85,215 | +€16,754 | +24.5% |
| Operating profit (loss) | 9901 | €26,038 | €40,594 | +€14,556 | +55.9% |
| Financial charges | 65/66B | €321 | €130 | -€191 | -59.5% |
| Recurring financial charges | 65 | €321 | €130 | -€191 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €25,717 | €40,464 | +€14,747 | +57.3% |
| Profit (loss) for the period | 9904 | €25,717 | €40,464 | +€14,747 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,717 | €40,464 | +€14,747 | +57.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.