Floris: 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.
Floris
Largest movements
- Tangible fixed assets -€10,787
down €10,787 (-28.0%), from €38,574 to €27,787
of which Furniture and vehicles: -€9,103
- Receivables within one year +€5,540
up €5,540 (+334%), from €1,660 to €7,200
- Other debts +€16,827
up €16,827 (+30.8%), from €54,639 to €71,465
- Current portion of long-term debt -€8,577
down €8,577 (-98.6%), from €8,697 to €120
- Profit (loss) carried forward -€5,138
down €5,138 (-9.4%), from -€54,892 to -€60,031
- Trade debts -€4,220
down €4,220 (-99.2%), from €4,253 to €33
- Short-term financial debts -€3,949
down €3,949 (-98.2%), from €4,020 to €71
- Gross operating margin +€2,994
up €2,994 (+86.2%), from €3,473 to €6,467
- Financial charges +€572
up €572, from -€331 to €242
- Other operating charges +€370
up €370 (+179%), from €207 to €577
- Taxes +€165
no longer reported in 2025 (was -€165)
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 | €40,234 | €35,022 | -€5,212 | -13.0% |
| Fixed assets | 21/28 | €38,574 | €27,787 | -€10,787 | -28.0% |
| Tangible fixed assets | 22/27 | €38,574 | €27,787 | -€10,787 | -28.0% |
| Land and buildings | 22 | €23,111 | €21,427 | -€1,684 | -7.3% |
| Furniture and vehicles | 24 | €15,463 | €6,361 | -€9,103 | -58.9% |
| Current assets | 29/58 | €1,660 | €7,235 | +€5,575 | +336% |
| Amounts receivable within one year | 40/41 | €1,660 | €7,200 | +€5,540 | +334% |
| Trade receivables | 40 | €1,660 | €7,200 | +€5,540 | +334% |
| Cash at bank and in hand | 54/58 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €40,234 | €35,022 | -€5,212 | -13.0% |
| Equity | 10/15 | -€35,785 | -€40,923 | -€5,138 | -14.4% |
| Reserves | 13 | €19,108 | €19,108 | = | 0.0% |
| Distributable reserves | 133 | €19,108 | €19,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,892 | -€60,031 | -€5,138 | -9.4% |
| Amounts payable | 17/49 | €76,019 | €75,945 | -€74 | -0.1% |
| Amounts payable within one year | 42/48 | €76,019 | €75,945 | -€74 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €8,697 | €120 | -€8,577 | -98.6% |
| Financial debts | 43 | €4,020 | €71 | -€3,949 | -98.2% |
| Credit institutions | 430/8 | €4,020 | €71 | -€3,949 | -98.2% |
| Trade debts | 44 | €4,253 | €33 | -€4,220 | -99.2% |
| Suppliers | 440/4 | €4,253 | €33 | -€4,220 | -99.2% |
| Taxes, remuneration and social security | 45 | €4,411 | €4,257 | -€154 | -3.5% |
| Taxes | 450/3 | €4,411 | €4,257 | -€154 | -3.5% |
| Other amounts payable | 47/48 | €54,639 | €71,465 | +€16,827 | +30.8% |
| Non-recurring operating income | 76A | €3,635 | - | -€3,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,851 | €10,787 | -€64 | -0.6% |
| Other operating charges | 640/8 | €207 | €577 | +€370 | +179% |
| Gross operating margin | 9900 | €3,473 | €6,467 | +€2,994 | +86.2% |
| Operating profit (loss) | 9901 | -€7,585 | -€4,897 | +€2,688 | +35.4% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | -€331 | €242 | +€572 | |
| Recurring financial charges | 65 | -€331 | €242 | +€572 | |
| Profit (loss) for the period before taxes | 9903 | -€7,196 | -€5,138 | +€2,057 | +28.6% |
| Income taxes | 67/77 | -€165 | - | +€165 | |
| Profit (loss) for the period | 9904 | -€7,030 | -€5,138 | +€1,892 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,030 | -€5,138 | +€1,892 | +26.9% |
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 15 October 2026 via checked.be.