Floripa Consult: 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.
Floripa Consult
Largest movements
- Cash +€223,961
up €223,961 (+249.5%), from €89,763 to €313,723
mainly Other debts (+€293,517) and Net result for the year (+€155,025)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€13,051
up €13,051 (+86.0%), from €15,174 to €28,224
of which Trade receivables: +€12,355
- Other debts +€293,517
up €293,517 (+12063.5%), from €2,433 to €295,950
- Profit (loss) carried forward -€140,925
down €140,925, from €135,388 to -€5,536
- Tax, wage and social debts +€28,145
up €28,145 (+77.8%), from €36,154 to €64,299
- Trade debts +€5,250
up €5,250 (+233.1%), from €2,252 to €7,502
- Gross operating margin +€110,417
up €110,417 (+110.5%), from €99,918 to €210,335
- Taxes +€28,662
up €28,662 (+146.0%), from €19,638 to €48,300
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 | €182,228 | €368,215 | +€185,988 | +102.1% |
| Fixed assets | 21/28 | €27,291 | €26,267 | -€1,024 | -3.8% |
| Tangible fixed assets | 22/27 | €27,291 | €26,267 | -€1,024 | -3.8% |
| Furniture and vehicles | 24 | €27,291 | €26,267 | -€1,024 | -3.8% |
| Current assets | 29/58 | €154,937 | €341,948 | +€187,011 | +120.7% |
| Amounts receivable within one year | 40/41 | €15,174 | €28,224 | +€13,051 | +86.0% |
| Trade receivables | 40 | €14,976 | €27,331 | +€12,355 | +82.5% |
| Other amounts receivable | 41 | €198 | €894 | +€696 | +351.3% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €89,763 | €313,723 | +€223,961 | +249.5% |
| Total equity and liabilities | 10/49 | €182,228 | €368,215 | +€185,988 | +102.1% |
| Equity | 10/15 | €141,388 | €464 | -€140,925 | -99.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,388 | -€5,536 | -€140,925 | |
| Amounts payable | 17/49 | €40,839 | €367,752 | +€326,912 | +800.5% |
| Amounts payable within one year | 42/48 | €40,839 | €367,752 | +€326,912 | +800.5% |
| Trade debts | 44 | €2,252 | €7,502 | +€5,250 | +233.1% |
| Suppliers | 440/4 | €2,252 | €7,502 | +€5,250 | +233.1% |
| Taxes, remuneration and social security | 45 | €36,154 | €64,299 | +€28,145 | +77.8% |
| Taxes | 450/3 | €36,154 | €64,299 | +€28,145 | +77.8% |
| Other amounts payable | 47/48 | €2,433 | €295,950 | +€293,517 | +12063.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,763 | €8,885 | +€1,121 | +14.4% |
| Other operating charges | 640/8 | €300 | €62 | -€238 | -79.3% |
| Gross operating margin | 9900 | €99,918 | €210,335 | +€110,417 | +110.5% |
| Operating profit (loss) | 9901 | €91,854 | €201,388 | +€109,534 | +119.2% |
| Financial income | 75/76B | €111 | €2,098 | +€1,987 | +1794.1% |
| Recurring financial income | 75 | €111 | €2,098 | +€1,987 | +1794.1% |
| Financial charges | 65/66B | €98 | €161 | +€62 | +63.5% |
| Recurring financial charges | 65 | €98 | €161 | +€62 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | €91,867 | €203,325 | +€111,459 | +121.3% |
| Income taxes | 67/77 | €19,638 | €48,300 | +€28,662 | +146.0% |
| Profit (loss) for the period | 9904 | €72,229 | €155,025 | +€82,796 | +114.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,229 | €155,025 | +€82,796 | +114.6% |
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.