Floriphar: 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.
What changed
Floriphar
NACE 86.910, Medical imaging and medical laboratories
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€303
2024 · €1,347-€1,651
Equity
-€36,782
2024 · -€36,479-€303
Cash
€96,832
2024 · €108,127-€11,295
Balance sheet total
€113,104
2024 · €121,060-€7,956
Largest movements
Assets
- Cash -€11,295
down €11,295 (-10.4%), from €108,127 to €96,832
mainly Trade debts (-€7,653) and Receivables within one year (-€2,361)
- Receivables within one year +€2,361
up €2,361 (+43.4%), from €5,435 to €7,797
of which Trade receivables: +€1,318
Equity and liabilities
- Trade debts -€7,653
down €7,653 (-84.0%), from €9,110 to €1,457
Income statement
- Turnover -€10,400
down €10,400 (-16.4%), from €63,379 to €52,979
- Purchases and services -€8,744
down €8,744 (-14.3%), from €61,275 to €52,532
- Gross operating margin -€1,656
down €1,656 (-78.7%), from €2,103 to €447
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.
Result 2024
€1,347
Gross operating margin
-€1,656
Other operating charges
-€12
Financial charges
+€18
Result 2025
-€303
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.
From operations
-€11,295
Investment
€0
Financing
€0
Cash 2024
€108,127
From operations (derived)
-€11,295
Net result for the year
-€303
Stocks and contracts
-€790
Receivables within one year
-€2,361
Deferred charges and accrued income
-€188
Trade debts
-€7,653
Cash 2025
€96,832
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,060 | €113,104 | -€7,956 | -6.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €121,060 | €113,104 | -€7,956 | -6.6% |
| Stocks and contracts in progress | 3 | €7,498 | €8,287 | +€790 | +10.5% |
| Stocks | 30/36 | €7,498 | €8,287 | +€790 | +10.5% |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €5,435 | €7,797 | +€2,361 | +43.4% |
| Trade receivables | 40 | €3,735 | €5,053 | +€1,318 | +35.3% |
| Other amounts receivable | 41 | €1,700 | €2,744 | +€1,044 | +61.4% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €108,127 | €96,832 | -€11,295 | -10.4% |
| Deferred charges and accrued income | 490/1 | - | €188 | +€188 | |
| Total equity and liabilities | 10/49 | €121,060 | €113,104 | -€7,956 | -6.6% |
| Equity | 10/15 | -€36,479 | -€36,782 | -€303 | -0.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €452 | €452 | = | 0.0% |
| Non-distributable reserves | 130/1 | €452 | €452 | = | 0.0% |
| Legal reserve | 130 | €452 | €452 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€111,930 | -€112,234 | -€303 | -0.3% |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €157,539 | €149,886 | -€7,653 | -4.9% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €157,539 | €149,886 | -€7,653 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Trade debts | 44 | €9,110 | €1,457 | -€7,653 | -84.0% |
| Suppliers | 440/4 | €9,110 | €1,457 | -€7,653 | -84.0% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €148,429 | €148,429 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €63,379 | €52,979 | -€10,400 | -16.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,275 | €52,532 | -€8,744 | -14.3% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €2,103 | €447 | -€1,656 | -78.7% |
| Operating profit (loss) | 9901 | €1,716 | €48 | -€1,668 | -97.2% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €369 | €351 | -€18 | -4.8% |
| Recurring financial charges | 65 | €369 | €351 | -€18 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €1,347 | -€303 | -€1,651 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €1,347 | -€303 | -€1,651 | |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,347 | -€303 | -€1,651 |
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 10 October 2026 via checked.be.