FLORIVAL: 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.
FLORIVAL
Largest movements
- Tangible fixed assets -€3,029
down €3,029 (-24.9%), from €12,167 to €9,138
of which Furniture and vehicles: -€3,090
- Cash -€1,841
no longer reported in 2025 (was €1,841)
mainly Tax, wage and social debts (-€8,792) and Contributions, distributions and other (-€8,044)
- Receivables within one year -€733
down €733 (-1.9%), from €38,896 to €38,163
of which Trade receivables: -€5,721
- Tax, wage and social debts -€8,792
down €8,792 (-31.1%), from €28,252 to €19,460
of which Taxes: -€7,916
- Other debts -€4,957
down €4,957 (-31.0%), from €16,000 to €11,043
- Accrued charges and deferred income +€4,394
up €4,394 (+550%), from €799 to €5,193
- Short-term financial debts +€4,040
new in 2025: €4,040
- Profit (loss) carried forward -€1,351
no longer reported in 2025 (was €1,351)
- Gross operating margin -€17,905
down €17,905 (-16.3%), from €109,537 to €91,632
- Staff costs -€11,372
down €11,372 (-14.6%), from €77,788 to €66,416
- Other operating charges +€5,250
up €5,250 (+218%), from €2,413 to €7,663
- Financial charges -€1,942
down €1,942 (-37.9%), from €5,129 to €3,187
- Taxes -€1,617
down €1,617 (-30.2%), from €5,357 to €3,740
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.
Derived cash bridge
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 | €52,904 | €47,301 | -€5,603 | -10.6% |
| Fixed assets | 21/28 | €12,167 | €9,138 | -€3,029 | -24.9% |
| Tangible fixed assets | 22/27 | €12,167 | €9,138 | -€3,029 | -24.9% |
| Plant, machinery and equipment | 23 | €4,097 | €4,158 | +€61 | +1.5% |
| Furniture and vehicles | 24 | €8,070 | €4,980 | -€3,090 | -38.3% |
| Current assets | 29/58 | €40,737 | €38,163 | -€2,574 | -6.3% |
| Amounts receivable within one year | 40/41 | €38,896 | €38,163 | -€733 | -1.9% |
| Trade receivables | 40 | €27,974 | €22,253 | -€5,721 | -20.5% |
| Other amounts receivable | 41 | €10,922 | €15,910 | +€4,988 | +45.7% |
| Cash at bank and in hand | 54/58 | €1,841 | - | -€1,841 | |
| Total equity and liabilities | 10/49 | €52,904 | €47,301 | -€5,603 | -10.6% |
| Equity | 10/15 | €5,570 | €4,219 | -€1,351 | -24.3% |
| Contributions | 10/11 | €4,219 | €4,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,351 | - | -€1,351 | |
| Amounts payable | 17/49 | €47,334 | €43,082 | -€4,252 | -9.0% |
| Amounts payable within one year | 42/48 | €46,535 | €37,889 | -€8,646 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | €1,000 | = | 0.0% |
| Financial debts | 43 | - | €4,040 | +€4,040 | |
| Credit institutions | 430/8 | - | €4,040 | +€4,040 | |
| Trade debts | 44 | €1,283 | €2,346 | +€1,063 | +82.9% |
| Suppliers | 440/4 | €1,283 | €2,346 | +€1,063 | +82.9% |
| Taxes, remuneration and social security | 45 | €28,252 | €19,460 | -€8,792 | -31.1% |
| Taxes | 450/3 | €18,626 | €10,710 | -€7,916 | -42.5% |
| Remuneration and social security | 454/9 | €9,626 | €8,750 | -€876 | -9.1% |
| Other amounts payable | 47/48 | €16,000 | €11,043 | -€4,957 | -31.0% |
| Accrued charges and deferred income | 492/3 | €799 | €5,193 | +€4,394 | +550% |
| Remuneration, social security and pensions | 62 | €77,788 | €66,416 | -€11,372 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,849 | €3,933 | +€84 | +2.2% |
| Other operating charges | 640/8 | €2,413 | €7,663 | +€5,250 | +218% |
| Non-recurring operating charges | 66A | €741 | - | -€741 | |
| Gross operating margin | 9900 | €109,537 | €91,632 | -€17,905 | -16.3% |
| Operating profit (loss) | 9901 | €24,746 | €13,620 | -€11,126 | -45.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,129 | €3,187 | -€1,942 | -37.9% |
| Recurring financial charges | 65 | €5,129 | €3,187 | -€1,942 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €19,618 | €10,433 | -€9,185 | -46.8% |
| Income taxes | 67/77 | €5,357 | €3,740 | -€1,617 | -30.2% |
| Profit (loss) for the period | 9904 | €14,261 | €6,693 | -€7,568 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,261 | €6,693 | -€7,568 | -53.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.