FLORINDA: 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.
FLORINDA
Largest movements
- Cash +€164,195
up €164,195 (+102%), from €160,971 to €325,166
mainly Other debts (+€130,801) and Trade debts (+€82,793)
- Receivables within one year +€95,965
up €95,965 (+116%), from €82,666 to €178,631
of which Trade receivables: +€83,426
- Tangible fixed assets -€25,403
down €25,403 (-3.4%), from €744,382 to €718,979
- Other debts +€130,801
up €130,801 (+158%), from €82,930 to €213,730
- Trade debts +€82,793
up €82,793 (+143%), from €57,894 to €140,688
- Profit (loss) carried forward +€35,747
up €35,747 (+16.3%), from €218,735 to €254,482
- Debts after one year -€16,915
down €16,915 (-6.6%), from €254,472 to €237,557
of which Financial debts: -€16,685
- Tax, wage and social debts +€13,013
up €13,013 (+107%), from €12,166 to €25,179
- Gross operating margin +€4,647
up €4,647 (+6.6%), from €70,635 to €75,282
- Taxes +€847
up €847 (+7.0%), from €12,166 to €13,013
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 | €1,035,063 | €1,263,973 | +€228,910 | +22.1% |
| Fixed assets | 21/28 | €780,144 | €754,741 | -€25,403 | -3.3% |
| Tangible fixed assets | 22/27 | €744,382 | €718,979 | -€25,403 | -3.4% |
| Land and buildings | 22 | €744,382 | €718,979 | -€25,403 | -3.4% |
| Financial fixed assets | 28 | €35,763 | €35,763 | = | 0.0% |
| Current assets | 29/58 | €254,919 | €509,232 | +€254,313 | +99.8% |
| Amounts receivable within one year | 40/41 | €82,666 | €178,631 | +€95,965 | +116% |
| Trade receivables | 40 | - | €83,426 | +€83,426 | |
| Other amounts receivable | 41 | €82,666 | €95,205 | +€12,539 | +15.2% |
| Cash at bank and in hand | 54/58 | €160,971 | €325,166 | +€164,195 | +102% |
| Deferred charges and accrued income | 490/1 | €11,282 | €5,435 | -€5,847 | -51.8% |
| Total equity and liabilities | 10/49 | €1,035,063 | €1,263,973 | +€228,910 | +22.1% |
| Equity | 10/15 | €488,131 | €512,051 | +€23,919 | +4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €207,397 | €195,569 | -€11,828 | -5.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €201,197 | €189,369 | -€11,828 | -5.9% |
| Profit (loss) carried forward | 14 | €218,735 | €254,482 | +€35,747 | +16.3% |
| Provisions and deferred taxes | 16 | €122,600 | €117,769 | -€4,831 | -3.9% |
| Deferred taxes | 168 | €122,600 | €117,769 | -€4,831 | -3.9% |
| Amounts payable | 17/49 | €424,332 | €634,154 | +€209,822 | +49.4% |
| Amounts payable after more than one year | 17 | €254,472 | €237,557 | -€16,915 | -6.6% |
| Financial debts | 170/4 | €254,242 | €237,557 | -€16,685 | -6.6% |
| Other amounts payable | 178/9 | €230 | - | -€230 | |
| Amounts payable within one year | 42/48 | €169,860 | €396,597 | +€226,737 | +133% |
| Current portion of amounts payable after more than one year | 42 | €16,870 | €17,000 | +€130 | +0.8% |
| Trade debts | 44 | €57,894 | €140,688 | +€82,793 | +143% |
| Suppliers | 440/4 | €57,894 | €140,688 | +€82,793 | +143% |
| Taxes, remuneration and social security | 45 | €12,166 | €25,179 | +€13,013 | +107% |
| Taxes | 450/3 | €12,166 | €25,179 | +€13,013 | +107% |
| Other amounts payable | 47/48 | €82,930 | €213,730 | +€130,801 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,403 | €25,403 | = | 0.0% |
| Other operating charges | 640/8 | €12,000 | €12,145 | +€144 | +1.2% |
| Non-recurring operating charges | 66A | €200 | - | -€200 | |
| Gross operating margin | 9900 | €70,635 | €75,282 | +€4,647 | +6.6% |
| Operating profit (loss) | 9901 | €33,031 | €37,734 | +€4,703 | +14.2% |
| Financial charges | 65/66B | €5,243 | €5,633 | +€390 | +7.4% |
| Recurring financial charges | 65 | €5,243 | €5,633 | +€390 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €27,788 | €32,101 | +€4,313 | +15.5% |
| Transfer from deferred taxes | 780 | €4,831 | €4,831 | = | 0.0% |
| Income taxes | 67/77 | €12,166 | €13,013 | +€847 | +7.0% |
| Profit (loss) for the period | 9904 | €20,453 | €23,919 | +€3,466 | +16.9% |
| Transfer from tax-exempt reserves | 789 | €11,828 | €11,828 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,281 | €35,747 | +€3,466 | +10.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.