FLORIKA: 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.
FLORIKA
Largest movements
- Current investments +€43,577
up €43,577 (+82.8%), from €52,657 to €96,234
- Receivables within one year -€26,525
down €26,525 (-27.7%), from €95,782 to €69,257
of which Trade receivables: -€22,535
- Tangible fixed assets -€7,455
down €7,455 (-44.3%), from €16,847 to €9,392
- Other debts +€127,780
up €127,780 (+911%), from €14,032 to €141,812
- Reserves -€112,906
down €112,906 (-95.4%), from €118,374 to €5,468
of which Distributable reserves: -€112,906
- Current portion of long-term debt -€5,283
down €5,283 (-66.7%), from €7,925 to €2,642
- Debts after one year -€2,642
down €2,642 (-100%), from €2,642 to €0
- Tax, wage and social debts +€1,813
up €1,813 (+37.5%), from €4,830 to €6,643
of which Taxes: +€1,813
- Gross operating margin -€3,212
down €3,212 (-11.8%), from €27,192 to €23,980
- Taxes -€1,090
down €1,090 (-21.7%), from €5,029 to €3,938
- Other operating charges +€305
up €305 (+71.6%), from €426 to €731
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.
Derived cash bridge
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 | €167,129 | €177,120 | +€9,991 | +6.0% |
| Fixed assets | 21/28 | €16,847 | €9,392 | -€7,455 | -44.3% |
| Tangible fixed assets | 22/27 | €16,847 | €9,392 | -€7,455 | -44.3% |
| Furniture and vehicles | 24 | €16,847 | €9,392 | -€7,455 | -44.3% |
| Current assets | 29/58 | €150,282 | €167,728 | +€17,446 | +11.6% |
| Amounts receivable within one year | 40/41 | €95,782 | €69,257 | -€26,525 | -27.7% |
| Trade receivables | 40 | €90,635 | €68,100 | -€22,535 | -24.9% |
| Other amounts receivable | 41 | €5,147 | €1,157 | -€3,990 | -77.5% |
| Current investments | 50/53 | €52,657 | €96,234 | +€43,577 | +82.8% |
| Cash at bank and in hand | 54/58 | €1,101 | €1,278 | +€178 | +16.1% |
| Deferred charges and accrued income | 490/1 | €742 | €959 | +€217 | +29.3% |
| Total equity and liabilities | 10/49 | €167,129 | €177,120 | +€9,991 | +6.0% |
| Equity | 10/15 | €136,974 | €24,068 | -€112,906 | -82.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,374 | €5,468 | -€112,906 | -95.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €118,374 | €5,468 | -€112,906 | -95.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,155 | €153,052 | +€122,896 | +408% |
| Amounts payable after more than one year | 17 | €2,642 | €0 | -€2,642 | -100% |
| Financial debts | 170/4 | €2,642 | €0 | -€2,642 | -100% |
| Amounts payable within one year | 42/48 | €27,514 | €153,052 | +€125,538 | +456% |
| Current portion of amounts payable after more than one year | 42 | €7,925 | €2,642 | -€5,283 | -66.7% |
| Trade debts | 44 | €727 | €1,955 | +€1,229 | +169% |
| Suppliers | 440/4 | €727 | €1,955 | +€1,229 | +169% |
| Taxes, remuneration and social security | 45 | €4,830 | €6,643 | +€1,813 | +37.5% |
| Taxes | 450/3 | €3,360 | €5,173 | +€1,813 | +53.9% |
| Remuneration and social security | 454/9 | €1,470 | €1,470 | = | 0.0% |
| Other amounts payable | 47/48 | €14,032 | €141,812 | +€127,780 | +911% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,348 | €7,455 | +€107 | +1.5% |
| Other operating charges | 640/8 | €426 | €731 | +€305 | +71.6% |
| Gross operating margin | 9900 | €27,192 | €23,980 | -€3,212 | -11.8% |
| Operating profit (loss) | 9901 | €19,418 | €15,794 | -€3,625 | -18.7% |
| Financial income | 75/76B | €186 | €283 | +€96 | +51.7% |
| Recurring financial income | 75 | €186 | €283 | +€96 | +51.7% |
| Financial charges | 65/66B | €46 | €44 | -€3 | -5.7% |
| Recurring financial charges | 65 | €46 | €44 | -€3 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €19,559 | €16,033 | -€3,526 | -18.0% |
| Income taxes | 67/77 | €5,029 | €3,938 | -€1,090 | -21.7% |
| Profit (loss) for the period | 9904 | €14,530 | €12,094 | -€2,435 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,530 | €12,094 | -€2,435 | -16.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.