FLORKEY: 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.
FLORKEY
Largest movements
- Cash +€2,412
up €2,412 (+1198.7%), from €201 to €2,613
mainly Depreciation (+€1,229) and Trade debts (+€808)
- Tangible fixed assets +€1,035
up €1,035 (+1327.4%), from €78 to €1,113
of which Furniture and vehicles: +€1,055
- Intangible fixed assets -€967
down €967 (-59.4%), from €1,627 to €660
- Receivables within one year -€219
down €219 (-23.1%), from €948 to €729
of which Other amounts receivable: -€570
- Trade debts +€808
up €808 (+39.1%), from €2,067 to €2,875
- Profit (loss) carried forward +€709
up €709 (+9.0%), from -€7,848 to -€7,139
- Advances received +€530
up €530, from €0 to €530
- Other debts +€447
new in 2025: €447
- Tax, wage and social debts -€232
down €232 (-40.4%), from €575 to €343
- Other operating charges +€397
up €397 (+622.2%), from €64 to €461
- Depreciation +€279
up €279 (+29.3%), from €950 to €1,229
- Gross operating margin -€265
down €265 (-8.9%), from €2,979 to €2,714
- Taxes -€235
down €235 (-40.7%), from €579 to €343
- Financial income +€50
up €50 (+47.5%), from €105 to €155
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 | €2,854 | €5,116 | +€2,262 | +79.3% |
| Fixed assets | 21/28 | €1,705 | €1,774 | +€69 | +4.0% |
| Intangible fixed assets | 21 | €1,627 | €660 | -€967 | -59.4% |
| Tangible fixed assets | 22/27 | €78 | €1,113 | +€1,035 | +1327.4% |
| Furniture and vehicles | 24 | - | €1,055 | +€1,055 | |
| Other tangible fixed assets | 26 | €78 | €59 | -€20 | -25.0% |
| Current assets | 29/58 | €1,149 | €3,342 | +€2,193 | +190.8% |
| Amounts receivable within one year | 40/41 | €948 | €729 | -€219 | -23.1% |
| Trade receivables | 40 | €150 | €500 | +€351 | +234.4% |
| Other amounts receivable | 41 | €798 | €229 | -€570 | -71.3% |
| Cash at bank and in hand | 54/58 | €201 | €2,613 | +€2,412 | +1198.7% |
| Total equity and liabilities | 10/49 | €2,854 | €5,116 | +€2,262 | +79.3% |
| Equity | 10/15 | €212 | €921 | +€709 | +333.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,848 | -€7,139 | +€709 | +9.0% |
| Amounts payable | 17/49 | €2,642 | €4,194 | +€1,553 | +58.8% |
| Amounts payable within one year | 42/48 | €2,642 | €4,194 | +€1,553 | +58.8% |
| Trade debts | 44 | €2,067 | €2,875 | +€808 | +39.1% |
| Suppliers | 440/4 | €2,067 | €2,875 | +€808 | +39.1% |
| Advances received on contracts in progress | 46 | €0 | €530 | +€530 | |
| Taxes, remuneration and social security | 45 | €575 | €343 | -€232 | -40.4% |
| Taxes | 450/3 | €575 | €343 | -€232 | -40.4% |
| Other amounts payable | 47/48 | - | €447 | +€447 | |
| Remuneration, social security and pensions | 62 | €7 | €22 | +€15 | +197.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €1,229 | +€279 | +29.3% |
| Other operating charges | 640/8 | €64 | €461 | +€397 | +622.2% |
| Gross operating margin | 9900 | €2,979 | €2,714 | -€265 | -8.9% |
| Operating profit (loss) | 9901 | €1,957 | €1,002 | -€955 | -48.8% |
| Financial income | 75/76B | €105 | €155 | +€50 | +47.5% |
| Recurring financial income | 75 | €105 | €155 | +€50 | +47.5% |
| Financial charges | 65/66B | €90 | €104 | +€14 | +15.1% |
| Recurring financial charges | 65 | €90 | €104 | +€14 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €1,972 | €1,052 | -€919 | -46.6% |
| Income taxes | 67/77 | €579 | €343 | -€235 | -40.7% |
| Profit (loss) for the period | 9904 | €1,393 | €709 | -€684 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,393 | €709 | -€684 | -49.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.