FLORIUS: 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.
FLORIUS
Largest movements
- Receivables within one year -€21,835
down €21,835 (-13.6%), from €160,361 to €138,525
of which Trade receivables: -€14,372
- Tangible fixed assets -€9,772
down €9,772 (-93.6%), from €10,442 to €670
- Other debts -€28,700
no longer reported in 2025 (was €28,700)
- Profit (loss) carried forward -€15,806
down €15,806 (-62.4%), from €25,323 to €9,517
- Trade debts +€13,519
up €13,519 (+31.9%), from €42,398 to €55,917
- Gross operating margin -€92,721
down €92,721 (-45.0%), from €206,049 to €113,327
- Staff costs -€34,007
down €34,007 (-32.6%), from €104,413 to €70,407
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 | €177,558 | €143,786 | -€33,772 | -19.0% |
| Fixed assets | 21/28 | €13,139 | €3,367 | -€9,772 | -74.4% |
| Tangible fixed assets | 22/27 | €10,442 | €670 | -€9,772 | -93.6% |
| Furniture and vehicles | 24 | €10,442 | €670 | -€9,772 | -93.6% |
| Financial fixed assets | 28 | €2,697 | €2,697 | = | 0.0% |
| Current assets | 29/58 | €164,419 | €140,419 | -€24,000 | -14.6% |
| Amounts receivable within one year | 40/41 | €160,361 | €138,525 | -€21,835 | -13.6% |
| Trade receivables | 40 | €131,888 | €117,516 | -€14,372 | -10.9% |
| Other amounts receivable | 41 | €28,473 | €21,009 | -€7,463 | -26.2% |
| Cash at bank and in hand | 54/58 | €1,675 | €332 | -€1,343 | -80.2% |
| Deferred charges and accrued income | 490/1 | €2,383 | €1,561 | -€822 | -34.5% |
| Total equity and liabilities | 10/49 | €177,558 | €143,786 | -€33,772 | -19.0% |
| Equity | 10/15 | €49,474 | €33,668 | -€15,806 | -31.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,560 | €5,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,700 | €3,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,323 | €9,517 | -€15,806 | -62.4% |
| Amounts payable | 17/49 | €128,084 | €110,118 | -€17,966 | -14.0% |
| Amounts payable within one year | 42/48 | €128,084 | €110,118 | -€17,966 | -14.0% |
| Financial debts | 43 | €9,757 | €8,635 | -€1,123 | -11.5% |
| Credit institutions | 430/8 | €9,757 | €8,635 | -€1,123 | -11.5% |
| Trade debts | 44 | €42,398 | €55,917 | +€13,519 | +31.9% |
| Suppliers | 440/4 | €42,398 | €55,917 | +€13,519 | +31.9% |
| Taxes, remuneration and social security | 45 | €47,228 | €45,566 | -€1,663 | -3.5% |
| Taxes | 450/3 | €40,443 | €40,955 | +€512 | +1.3% |
| Remuneration and social security | 454/9 | €6,785 | €4,611 | -€2,175 | -32.1% |
| Other amounts payable | 47/48 | €28,700 | - | -€28,700 | |
| Remuneration, social security and pensions | 62 | €104,413 | €70,407 | -€34,007 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,294 | €10,796 | -€498 | -4.4% |
| Other operating charges | 640/8 | €2,742 | €2,103 | -€639 | -23.3% |
| Gross operating margin | 9900 | €206,049 | €113,327 | -€92,721 | -45.0% |
| Operating profit (loss) | 9901 | €87,600 | €30,022 | -€57,577 | -65.7% |
| Financial income | 75/76B | €1,085 | €1,464 | +€378 | +34.9% |
| Recurring financial income | 75 | €1,085 | €1,464 | +€378 | +34.9% |
| Financial charges | 65/66B | €2,514 | €1,183 | -€1,331 | -53.0% |
| Recurring financial charges | 65 | €2,514 | €1,183 | -€1,331 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €86,171 | €30,303 | -€55,868 | -64.8% |
| Income taxes | 67/77 | €44,516 | €46,109 | +€1,593 | +3.6% |
| Profit (loss) for the period | 9904 | €41,655 | -€15,806 | -€57,461 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,655 | -€15,806 | -€57,461 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.