FLORIS TRADING & PARTNERS: what changed
FLORIS TRADING & PARTNERS
Largest movements
- Receivables within one year +€31,094
up €31,094 (+9.9%), from €312,949 to €344,043
of which Other amounts receivable: +€37,805
- Tangible fixed assets -€11,029
down €11,029 (-32.8%), from €33,601 to €22,572
of which Leasing and similar rights: -€27,408
- Cash +€9,211
up €9,211 (+4,906%), from €188 to €9,399
mainly Other debts (+€65,708) and Net result for the year (+€20,240)
- Other debts +€65,708
up €65,708 (+252%), from €26,067 to €91,776
- Reserves -€40,760
down €40,760 (-15.1%), from €269,913 to €229,153
- Tax, wage and social debts +€8,506
up €8,506 (+83.8%), from €10,146 to €18,652
of which Remuneration and social security: +€6,333
- Debts after one year -€6,945
down €6,945 (-30.9%), from €22,490 to €15,545
- Other operating charges +€3,434
up €3,434 (+278%), from €1,237 to €4,671
- Gross operating margin -€3,016
down €3,016 (-7.6%), from €39,709 to €36,693
- Taxes -€2,647
down €2,647 (-20.6%), from €12,821 to €10,174
- Financial charges +€1,346
up €1,346 (+42.3%), from €3,181 to €4,527
of which Non-recurring financial charges: +€1,014
- Financial income -€455
down €455 (-2.6%), from €17,408 to €16,953
of which Financial income: -€626
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,929 | €376,183 | +€26,254 | +7.5% |
| Fixed assets | 21/28 | €33,611 | €22,582 | -€11,029 | -32.8% |
| Tangible fixed assets | 22/27 | €33,601 | €22,572 | -€11,029 | -32.8% |
| Plant, machinery and equipment | 23 | €2,455 | €3,059 | +€604 | +24.6% |
| Furniture and vehicles | 24 | €3,737 | €19,513 | +€15,775 | +422% |
| Leasing and similar rights | 25 | €27,408 | - | -€27,408 | |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €316,318 | €353,601 | +€37,283 | +11.8% |
| Stocks and contracts in progress | 3 | €1,952 | €159 | -€1,793 | -91.9% |
| Stocks | 30/36 | €1,952 | €159 | -€1,793 | -91.9% |
| Amounts receivable within one year | 40/41 | €312,949 | €344,043 | +€31,094 | +9.9% |
| Trade receivables | 40 | €20,879 | €14,168 | -€6,711 | -32.1% |
| Other amounts receivable | 41 | €292,070 | €329,875 | +€37,805 | +12.9% |
| Cash at bank and in hand | 54/58 | €188 | €9,399 | +€9,211 | +4,906% |
| Deferred charges and accrued income | 490/1 | €1,228 | €0 | -€1,228 | -100% |
| Total equity and liabilities | 10/49 | €349,929 | €376,183 | +€26,254 | +7.5% |
| Equity | 10/15 | €276,113 | €235,353 | -€40,760 | -14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €269,913 | €229,153 | -€40,760 | -15.1% |
| Distributable reserves | 133 | €269,913 | €229,153 | -€40,760 | -15.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €73,816 | €140,830 | +€67,014 | +90.8% |
| Amounts payable after more than one year | 17 | €22,490 | €15,545 | -€6,945 | -30.9% |
| Financial debts | 170/4 | €22,490 | €15,545 | -€6,945 | -30.9% |
| Amounts payable within one year | 42/48 | €51,145 | €125,285 | +€74,140 | +145% |
| Current portion of amounts payable after more than one year | 42 | €8,847 | €6,945 | -€1,902 | -21.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,084 | €7,913 | +€1,829 | +30.1% |
| Suppliers | 440/4 | €6,084 | €7,913 | +€1,829 | +30.1% |
| Taxes, remuneration and social security | 45 | €10,146 | €18,652 | +€8,506 | +83.8% |
| Taxes | 450/3 | €10,146 | €12,319 | +€2,173 | +21.4% |
| Remuneration and social security | 454/9 | - | €6,333 | +€6,333 | |
| Other amounts payable | 47/48 | €26,067 | €91,776 | +€65,708 | +252% |
| Accrued charges and deferred income | 492/3 | €181 | €0 | -€181 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,102 | €14,033 | -€68 | -0.5% |
| Other operating charges | 640/8 | €1,237 | €4,671 | +€3,434 | +278% |
| Gross operating margin | 9900 | €39,709 | €36,693 | -€3,016 | -7.6% |
| Operating profit (loss) | 9901 | €24,370 | €17,989 | -€6,381 | -26.2% |
| Financial income | 75/76B | €17,408 | €16,953 | -€455 | -2.6% |
| Recurring financial income | 75 | €17,408 | €16,781 | -€626 | -3.6% |
| Non-recurring financial income | 76B | - | €172 | +€172 | |
| Financial charges | 65/66B | €3,181 | €4,527 | +€1,346 | +42.3% |
| Recurring financial charges | 65 | €3,181 | €3,513 | +€332 | +10.4% |
| Non-recurring financial charges | 66B | - | €1,014 | +€1,014 | |
| Profit (loss) for the period before taxes | 9903 | €38,597 | €30,414 | -€8,182 | -21.2% |
| Income taxes | 67/77 | €12,821 | €10,174 | -€2,647 | -20.6% |
| Profit (loss) for the period | 9904 | €25,775 | €20,240 | -€5,536 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,775 | €20,240 | -€5,536 | -21.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.