Florie Lafon: 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.
Florie Lafon
Largest movements
- Cash +€27,311
up €27,311 (+548.1%), from €4,983 to €32,293
mainly Tax, wage and social debts (+€15,408) and Receivables within one year (+€6,822)
- Receivables within one year -€6,822
down €6,822 (-86.3%), from €7,904 to €1,082
of which Other amounts receivable: -€5,060
- Tangible fixed assets -€382
down €382 (-37.1%), from €1,030 to €648
- Tax, wage and social debts +€15,408
up €15,408 (+783.3%), from €1,967 to €17,375
of which Remuneration and social security: +€10,492
- Profit (loss) carried forward +€3,753
up €3,753 (+45.6%), from €8,222 to €11,974
- Trade debts +€947
up €947 (+130.1%), from €728 to €1,674
- Gross operating margin +€9,742
up €9,742, from -€3,537 to €6,206
- Taxes +€1,353
up €1,353 (+1307.0%), from €104 to €1,457
- Other operating charges -€667
down €667 (-62.5%), from €1,067 to €400
- Financial income -€249
down €249 (-82.2%), from €302 to €54
- Financial charges +€216
up €216 (+409.9%), from €53 to €268
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 | €13,917 | €34,024 | +€20,107 | +144.5% |
| Fixed assets | 21/28 | €1,030 | €648 | -€382 | -37.1% |
| Tangible fixed assets | 22/27 | €1,030 | €648 | -€382 | -37.1% |
| Furniture and vehicles | 24 | €1,030 | €648 | -€382 | -37.1% |
| Current assets | 29/58 | €12,887 | €33,376 | +€20,489 | +159.0% |
| Amounts receivable within one year | 40/41 | €7,904 | €1,082 | -€6,822 | -86.3% |
| Trade receivables | 40 | €1,761 | - | -€1,761 | |
| Other amounts receivable | 41 | €6,143 | €1,082 | -€5,060 | -82.4% |
| Cash at bank and in hand | 54/58 | €4,983 | €32,293 | +€27,311 | +548.1% |
| Total equity and liabilities | 10/49 | €13,917 | €34,024 | +€20,107 | +144.5% |
| Equity | 10/15 | €11,222 | €14,974 | +€3,753 | +33.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,222 | €11,974 | +€3,753 | +45.6% |
| Amounts payable | 17/49 | €2,695 | €19,049 | +€16,355 | +606.9% |
| Amounts payable within one year | 42/48 | €2,695 | €19,049 | +€16,355 | +606.9% |
| Trade debts | 44 | €728 | €1,674 | +€947 | +130.1% |
| Suppliers | 440/4 | €728 | €1,674 | +€947 | +130.1% |
| Taxes, remuneration and social security | 45 | €1,967 | €17,375 | +€15,408 | +783.3% |
| Taxes | 450/3 | €1,967 | €6,883 | +€4,916 | +249.9% |
| Remuneration and social security | 454/9 | - | €10,492 | +€10,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382 | €382 | = | 0.0% |
| Other operating charges | 640/8 | €1,067 | €400 | -€667 | -62.5% |
| Gross operating margin | 9900 | -€3,537 | €6,206 | +€9,742 | |
| Operating profit (loss) | 9901 | -€4,985 | €5,424 | +€10,409 | |
| Financial income | 75/76B | €302 | €54 | -€249 | -82.2% |
| Recurring financial income | 75 | €302 | €54 | -€249 | -82.2% |
| Financial charges | 65/66B | €53 | €268 | +€216 | +409.9% |
| Recurring financial charges | 65 | €53 | €268 | +€216 | +409.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,736 | €5,210 | +€9,945 | |
| Income taxes | 67/77 | €104 | €1,457 | +€1,353 | +1307.0% |
| Profit (loss) for the period | 9904 | -€4,839 | €3,753 | +€8,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,839 | €3,753 | +€8,592 |
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.