FLORIM: 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.
FLORIM
Largest movements
- Cash -€31,559
down €31,559 (-30.8%), from €102,557 to €70,998
mainly Net result for the year (-€32,405) and Investment in fixed assets (net) (-€8,719)
- Profit (loss) carried forward -€32,405
down €32,405 (-67.4%), from €48,061 to €15,656
- Financial charges +€9,285
up €9,285, from -€9,000 to €285
- Gross operating margin +€1,589
up €1,589 (+12.1%), from -€13,135 to -€11,546
- Financial income -€718
down €718 (-58.1%), from €1,236 to €518
- Other operating charges +€224
up €224 (+3.1%), from €7,177 to €7,401
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 | €1,019,788 | €983,611 | -€36,177 | -3.5% |
| Fixed assets | 21/28 | €166,712 | €162,124 | -€4,588 | -2.8% |
| Tangible fixed assets | 22/27 | €166,712 | €162,124 | -€4,588 | -2.8% |
| Land and buildings | 22 | €166,712 | €162,124 | -€4,588 | -2.8% |
| Current assets | 29/58 | €853,076 | €821,487 | -€31,589 | -3.7% |
| Amounts receivable within one year | 40/41 | €30 | €0 | -€30 | -100.0% |
| Other amounts receivable | 41 | €30 | €0 | -€30 | -100.0% |
| Current investments | 50/53 | €746,739 | €746,739 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,557 | €70,998 | -€31,559 | -30.8% |
| Deferred charges and accrued income | 490/1 | €3,750 | €3,750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,019,788 | €983,611 | -€36,177 | -3.5% |
| Equity | 10/15 | €1,013,648 | €981,243 | -€32,405 | -3.2% |
| Contributions | 10/11 | €436,319 | €436,319 | = | 0.0% |
| Capital | 10 | €436,319 | €436,319 | = | 0.0% |
| Issued capital | 100 | €436,319 | €436,319 | = | 0.0% |
| Reserves | 13 | €529,268 | €529,268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,186 | €27,186 | = | 0.0% |
| Legal reserve | 130 | €27,186 | €27,186 | = | 0.0% |
| Distributable reserves | 133 | €502,082 | €502,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,061 | €15,656 | -€32,405 | -67.4% |
| Amounts payable | 17/49 | €6,140 | €2,368 | -€3,771 | -61.4% |
| Amounts payable within one year | 42/48 | €6,140 | €2,368 | -€3,771 | -61.4% |
| Trade debts | 44 | €2,774 | €1,679 | -€1,095 | -39.5% |
| Suppliers | 440/4 | €2,774 | €1,679 | -€1,095 | -39.5% |
| Taxes, remuneration and social security | 45 | €44 | €229 | +€185 | +421.5% |
| Taxes | 450/3 | €44 | €229 | +€185 | +421.5% |
| Other amounts payable | 47/48 | €3,321 | €461 | -€2,861 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,367 | €13,306 | -€60 | -0.5% |
| Other operating charges | 640/8 | €7,177 | €7,401 | +€224 | +3.1% |
| Gross operating margin | 9900 | -€13,135 | -€11,546 | +€1,589 | +12.1% |
| Operating profit (loss) | 9901 | -€33,679 | -€32,254 | +€1,425 | +4.2% |
| Financial income | 75/76B | €1,236 | €518 | -€718 | -58.1% |
| Recurring financial income | 75 | €1,236 | €518 | -€718 | -58.1% |
| Financial charges | 65/66B | -€9,000 | €285 | +€9,285 | |
| Recurring financial charges | 65 | -€9,000 | €285 | +€9,285 | |
| Profit (loss) for the period before taxes | 9903 | -€23,443 | -€32,021 | -€8,578 | -36.6% |
| Income taxes | 67/77 | €355 | €384 | +€29 | +8.3% |
| Profit (loss) for the period | 9904 | -€23,798 | -€32,405 | -€8,607 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,798 | -€32,405 | -€8,607 | -36.2% |
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 8 October 2026 via checked.be.