FLORIUS: 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.
FLORIUS
Largest movements
- Cash -€11,777
down €11,777 (-76.7%), from €15,365 to €3,588
mainly Net result for the year (-€19,828) and Debts after one year (-€11,212)
- Tangible fixed assets -€10,829
down €10,829 (-4.0%), from €271,745 to €260,916
of which Land and buildings: -€10,099
- Profit (loss) carried forward -€19,828
down €19,828 (-164.6%), from -€12,046 to -€31,875
- Debts after one year -€11,212
down €11,212 (-6.3%), from €176,780 to €165,568
- Trade debts +€5,432
up €5,432 (+135.2%), from €4,019 to €9,451
- Gross operating margin -€17,499
down €17,499, from €16,661 to -€838
- Other operating charges +€1,734
up €1,734 (+58.2%), from €2,982 to €4,717
- Financial charges -€188
down €188 (-5.2%), from €3,634 to €3,445
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 | €287,110 | €264,504 | -€22,606 | -7.9% |
| Fixed assets | 21/28 | €271,745 | €260,916 | -€10,829 | -4.0% |
| Tangible fixed assets | 22/27 | €271,745 | €260,916 | -€10,829 | -4.0% |
| Land and buildings | 22 | €269,645 | €259,546 | -€10,099 | -3.7% |
| Plant, machinery and equipment | 23 | €2,099 | €1,370 | -€730 | -34.8% |
| Current assets | 29/58 | €15,365 | €3,588 | -€11,777 | -76.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,365 | €3,588 | -€11,777 | -76.7% |
| Total equity and liabilities | 10/49 | €287,110 | €264,504 | -€22,606 | -7.9% |
| Equity | 10/15 | €37,954 | €18,125 | -€19,828 | -52.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,046 | -€31,875 | -€19,828 | -164.6% |
| Amounts payable | 17/49 | €249,156 | €246,378 | -€2,777 | -1.1% |
| Amounts payable after more than one year | 17 | €176,780 | €165,568 | -€11,212 | -6.3% |
| Financial debts | 170/4 | €176,780 | €165,568 | -€11,212 | -6.3% |
| Amounts payable within one year | 42/48 | €72,376 | €80,810 | +€8,435 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €11,013 | €11,212 | +€199 | +1.8% |
| Trade debts | 44 | €4,019 | €9,451 | +€5,432 | +135.2% |
| Suppliers | 440/4 | €4,019 | €9,451 | +€5,432 | +135.2% |
| Advances received on contracts in progress | 46 | €1,930 | €1,930 | = | 0.0% |
| Other amounts payable | 47/48 | €55,414 | €58,217 | +€2,804 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,832 | €10,829 | -€3 | 0.0% |
| Other operating charges | 640/8 | €2,982 | €4,717 | +€1,734 | +58.2% |
| Gross operating margin | 9900 | €16,661 | -€838 | -€17,499 | |
| Operating profit (loss) | 9901 | €2,848 | -€16,383 | -€19,231 | |
| Financial charges | 65/66B | €3,634 | €3,445 | -€188 | -5.2% |
| Recurring financial charges | 65 | €3,634 | €3,445 | -€188 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€786 | -€19,828 | -€19,042 | -2422.5% |
| Profit (loss) for the period | 9904 | -€786 | -€19,828 | -€19,042 | -2422.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€786 | -€19,828 | -€19,042 | -2422.5% |
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 12 October 2026 via checked.be.