FLORISTO: 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.
FLORISTO
Largest movements
- Receivables within one year +€62,719
up €62,719 (+233.1%), from €26,902 to €89,621
of which Trade receivables: +€59,531
- Tangible fixed assets +€52,755
new in 2025: €52,755
of which Other tangible fixed assets: +€44,865
- Cash -€15,469
down €15,469 (-23.3%), from €66,513 to €51,044
mainly Receivables within one year (-€62,719) and Investment in fixed assets (net) (-€53,205)
- Other debts +€58,876
new in 2025: €58,876
- Trade debts +€37,878
up €37,878 (+339.6%), from €11,152 to €49,031
- Reserves +€3,022
up €3,022 (+34.5%), from €8,755 to €11,778
- Gross operating margin +€69,749
up €69,749 (+20.3%), from €342,909 to €412,658
- Staff costs +€65,782
up €65,782 (+19.4%), from €339,278 to €405,060
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 | €113,404 | €213,409 | +€100,005 | +88.2% |
| Fixed assets | 21/28 | €19,990 | €72,745 | +€52,755 | +263.9% |
| Tangible fixed assets | 22/27 | - | €52,755 | +€52,755 | |
| Furniture and vehicles | 24 | - | €7,889 | +€7,889 | |
| Other tangible fixed assets | 26 | - | €44,865 | +€44,865 | |
| Financial fixed assets | 28 | €19,990 | €19,990 | = | 0.0% |
| Current assets | 29/58 | €93,414 | €140,664 | +€47,250 | +50.6% |
| Amounts receivable within one year | 40/41 | €26,902 | €89,621 | +€62,719 | +233.1% |
| Trade receivables | 40 | €26,902 | €86,433 | +€59,531 | +221.3% |
| Other amounts receivable | 41 | - | €3,188 | +€3,188 | |
| Cash at bank and in hand | 54/58 | €66,513 | €51,044 | -€15,469 | -23.3% |
| Total equity and liabilities | 10/49 | €113,404 | €213,409 | +€100,005 | +88.2% |
| Equity | 10/15 | €21,155 | €24,178 | +€3,022 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,755 | €11,778 | +€3,022 | +34.5% |
| Distributable reserves | 133 | €8,755 | €11,778 | +€3,022 | +34.5% |
| Amounts payable | 17/49 | €92,249 | €189,231 | +€96,982 | +105.1% |
| Amounts payable within one year | 42/48 | €92,249 | €189,231 | +€96,982 | +105.1% |
| Trade debts | 44 | €11,152 | €49,031 | +€37,878 | +339.6% |
| Suppliers | 440/4 | €11,152 | €49,031 | +€37,878 | +339.6% |
| Taxes, remuneration and social security | 45 | €81,097 | €81,325 | +€228 | +0.3% |
| Taxes | 450/3 | €16,682 | €12,576 | -€4,106 | -24.6% |
| Remuneration and social security | 454/9 | €64,415 | €68,749 | +€4,334 | +6.7% |
| Other amounts payable | 47/48 | - | €58,876 | +€58,876 | |
| Remuneration, social security and pensions | 62 | €339,278 | €405,060 | +€65,782 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €450 | +€450 | |
| Other operating charges | 640/8 | €1,205 | €3,340 | +€2,134 | +177.1% |
| Gross operating margin | 9900 | €342,909 | €412,658 | +€69,749 | +20.3% |
| Operating profit (loss) | 9901 | €2,426 | €3,809 | +€1,382 | +57.0% |
| Financial income | 75/76B | €306 | €1,031 | +€726 | +237.5% |
| Recurring financial income | 75 | €306 | €1,031 | +€726 | +237.5% |
| Financial charges | 65/66B | €1,137 | €2,234 | +€1,098 | +96.5% |
| Recurring financial charges | 65 | €1,137 | €2,234 | +€1,098 | +96.5% |
| Profit (loss) for the period before taxes | 9903 | €1,595 | €2,606 | +€1,010 | +63.4% |
| Income taxes | 67/77 | - | -€417 | -€417 | |
| Profit (loss) for the period | 9904 | €1,595 | €3,022 | +€1,427 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,595 | €3,022 | +€1,427 | +89.5% |
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.