Florinvest: 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.
Florinvest
Largest movements
- Receivables within one year +€8,263
up €8,263 (+58.8%), from €14,048 to €22,312
of which Trade receivables: +€10,274
- Cash -€7,216
down €7,216 (-60.5%), from €11,932 to €4,716
mainly Investment in fixed assets (net) (-€11,276) and Receivables within one year (-€8,263)
- Tangible fixed assets +€2,489
up €2,489 (+18.4%), from €13,548 to €16,037
of which Land and buildings: +€3,625
- Profit (loss) carried forward +€7,140
up €7,140 (+45.6%), from -€15,658 to -€8,518
- Other debts -€5,314
down €5,314 (-12.0%), from €44,245 to €38,931
- Trade debts +€1,495
up €1,495 (+29.3%), from €5,100 to €6,595
- Other operating charges -€2,711
down €2,711 (-95.6%), from €2,837 to €126
- Depreciation +€1,320
up €1,320 (+17.7%), from €7,467 to €8,787
- Gross operating margin -€957
down €957 (-5.9%), from €16,287 to €15,330
- Financial income +€832
up €832 (+534%), from €156 to €988
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 | €39,887 | €43,208 | +€3,322 | +8.3% |
| Fixed assets | 21/28 | €13,548 | €16,037 | +€2,489 | +18.4% |
| Tangible fixed assets | 22/27 | €13,548 | €16,037 | +€2,489 | +18.4% |
| Land and buildings | 22 | - | €3,625 | +€3,625 | |
| Plant, machinery and equipment | 23 | €10,847 | €9,748 | -€1,099 | -10.1% |
| Furniture and vehicles | 24 | €2,701 | €2,664 | -€37 | -1.4% |
| Current assets | 29/58 | €26,338 | €27,171 | +€833 | +3.2% |
| Amounts receivable within one year | 40/41 | €14,048 | €22,312 | +€8,263 | +58.8% |
| Trade receivables | 40 | €11,602 | €21,876 | +€10,274 | +88.5% |
| Other amounts receivable | 41 | €2,446 | €435 | -€2,011 | -82.2% |
| Cash at bank and in hand | 54/58 | €11,932 | €4,716 | -€7,216 | -60.5% |
| Deferred charges and accrued income | 490/1 | €359 | €144 | -€215 | -59.9% |
| Total equity and liabilities | 10/49 | €39,887 | €43,208 | +€3,322 | +8.3% |
| Equity | 10/15 | -€9,458 | -€2,318 | +€7,140 | +75.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,658 | -€8,518 | +€7,140 | +45.6% |
| Amounts payable | 17/49 | €49,345 | €45,527 | -€3,818 | -7.7% |
| Amounts payable within one year | 42/48 | €49,345 | €45,527 | -€3,818 | -7.7% |
| Trade debts | 44 | €5,100 | €6,595 | +€1,495 | +29.3% |
| Suppliers | 440/4 | €5,100 | €6,595 | +€1,495 | +29.3% |
| Other amounts payable | 47/48 | €44,245 | €38,931 | -€5,314 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,467 | €8,787 | +€1,320 | +17.7% |
| Other operating charges | 640/8 | €2,837 | €126 | -€2,711 | -95.6% |
| Gross operating margin | 9900 | €16,287 | €15,330 | -€957 | -5.9% |
| Operating profit (loss) | 9901 | €5,982 | €6,416 | +€434 | +7.3% |
| Financial income | 75/76B | €156 | €988 | +€832 | +534% |
| Recurring financial income | 75 | €156 | €988 | +€832 | +534% |
| Financial charges | 65/66B | €198 | €265 | +€67 | +33.7% |
| Recurring financial charges | 65 | €198 | €265 | +€67 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €5,940 | €7,140 | +€1,200 | +20.2% |
| Profit (loss) for the period | 9904 | €5,940 | €7,140 | +€1,200 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,940 | €7,140 | +€1,200 | +20.2% |
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 31 October 2026 via checked.be.