FLORISOL: 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.
FLORISOL
Largest movements
- Receivables within one year -€410,480
down €410,480 (-55.6%), from €738,337 to €327,857
of which Trade receivables: -€376,242
- Cash +€141,087
up €141,087 (+40.8%), from €345,877 to €486,964
mainly Receivables within one year (+€410,480) and Depreciation (+€62,829)
- Tangible fixed assets -€54,264
down €54,264 (-8.9%), from €608,119 to €553,854
of which Land and buildings: -€42,047
- Trade debts -€279,572
down €279,572 (-73.8%), from €378,842 to €99,270
- Debts after one year -€50,170
down €50,170 (-12.0%), from €419,509 to €369,338
of which Financial debts: -€47,070
- Gross operating margin -€94,665
down €94,665 (-38.3%), from €247,227 to €152,562
- Taxes -€29,738
down €29,738 (-64.5%), from €46,131 to €16,393
- Provisions +€17,504
up €17,504, from -€17,504 to €0
- Other operating charges +€7,670
up €7,670 (+105.4%), from €7,279 to €14,949
- Staff costs -€3,359
down €3,359 (-6.0%), from €56,066 to €52,707
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 | €1,703,564 | €1,374,895 | -€328,669 | -19.3% |
| Fixed assets | 21/28 | €608,119 | €553,854 | -€54,264 | -8.9% |
| Tangible fixed assets | 22/27 | €608,119 | €553,854 | -€54,264 | -8.9% |
| Land and buildings | 22 | €538,199 | €496,152 | -€42,047 | -7.8% |
| Plant, machinery and equipment | 23 | €8,659 | €4,981 | -€3,678 | -42.5% |
| Furniture and vehicles | 24 | €21,511 | €18,546 | -€2,966 | -13.8% |
| Other tangible fixed assets | 26 | €39,750 | €34,176 | -€5,574 | -14.0% |
| Current assets | 29/58 | €1,095,445 | €821,040 | -€274,405 | -25.0% |
| Amounts receivable after more than one year | 29 | €4,275 | €0 | -€4,275 | -100.0% |
| Other amounts receivable | 291 | €4,275 | €0 | -€4,275 | -100.0% |
| Amounts receivable within one year | 40/41 | €738,337 | €327,857 | -€410,480 | -55.6% |
| Trade receivables | 40 | €645,101 | €268,859 | -€376,242 | -58.3% |
| Other amounts receivable | 41 | €93,236 | €58,998 | -€34,238 | -36.7% |
| Cash at bank and in hand | 54/58 | €345,877 | €486,964 | +€141,087 | +40.8% |
| Deferred charges and accrued income | 490/1 | €6,956 | €6,219 | -€737 | -10.6% |
| Total equity and liabilities | 10/49 | €1,703,564 | €1,374,895 | -€328,669 | -19.3% |
| Equity | 10/15 | €836,814 | €849,625 | +€12,811 | +1.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €222,450 | €235,250 | +€12,800 | +5.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €26,050 | €26,050 | = | 0.0% |
| Distributable reserves | 133 | €196,400 | €209,200 | +€12,800 | +6.5% |
| Profit (loss) carried forward | 14 | €604,364 | €604,375 | +€11 | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €866,749 | €525,269 | -€341,480 | -39.4% |
| Amounts payable after more than one year | 17 | €419,509 | €369,338 | -€50,170 | -12.0% |
| Financial debts | 170/4 | €416,409 | €369,338 | -€47,070 | -11.3% |
| Other amounts payable | 178/9 | €3,100 | €0 | -€3,100 | -100.0% |
| Amounts payable within one year | 42/48 | €444,032 | €152,528 | -€291,504 | -65.6% |
| Current portion of amounts payable after more than one year | 42 | €51,163 | €47,070 | -€4,093 | -8.0% |
| Trade debts | 44 | €378,842 | €99,270 | -€279,572 | -73.8% |
| Suppliers | 440/4 | €378,842 | €99,270 | -€279,572 | -73.8% |
| Advances received on contracts in progress | 46 | €2,000 | €0 | -€2,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,246 | €1,599 | -€7,646 | -82.7% |
| Taxes | 450/3 | €6,131 | €908 | -€5,223 | -85.2% |
| Remuneration and social security | 454/9 | €3,115 | €691 | -€2,423 | -77.8% |
| Other amounts payable | 47/48 | €2,781 | €4,588 | +€1,807 | +65.0% |
| Accrued charges and deferred income | 492/3 | €3,209 | €3,403 | +€195 | +6.1% |
| Remuneration, social security and pensions | 62 | €56,066 | €52,707 | -€3,359 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,301 | €62,829 | -€1,472 | -2.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€17,504 | €0 | +€17,504 | |
| Other operating charges | 640/8 | €7,279 | €14,949 | +€7,670 | +105.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €247,227 | €152,562 | -€94,665 | -38.3% |
| Operating profit (loss) | 9901 | €137,085 | €22,077 | -€115,008 | -83.9% |
| Financial income | 75/76B | €11,275 | €12,397 | +€1,123 | +10.0% |
| Recurring financial income | 75 | €11,275 | €12,397 | +€1,123 | +10.0% |
| Financial charges | 65/66B | €5,781 | €5,270 | -€510 | -8.8% |
| Recurring financial charges | 65 | €5,781 | €5,270 | -€510 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €142,579 | €29,204 | -€113,375 | -79.5% |
| Income taxes | 67/77 | €46,131 | €16,393 | -€29,738 | -64.5% |
| Profit (loss) for the period | 9904 | €96,448 | €12,811 | -€83,637 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,448 | €12,811 | -€83,637 | -86.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.