FLORÔME: 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.
FLORÔME
Largest movements
- Tangible fixed assets +€17,407
up €17,407 (+66.5%), from €26,182 to €43,589
of which Furniture and vehicles: +€19,107
- Receivables within one year +€8,721
up €8,721 (+137.0%), from €6,366 to €15,086
of which Other amounts receivable: +€10,947
- Deferred charges and accrued income +€1,554
new in 2025: €1,554
- Cash -€967
down €967 (-12.8%), from €7,544 to €6,577
mainly Investment in fixed assets (net) (-€27,482) and Receivables within one year (-€8,721)
- Debts after one year +€28,152
new in 2025: €28,152
- Other debts -€8,532
no longer reported in 2025 (was €8,532)
- Reserves +€8,454
up €8,454 (+60.9%), from €13,879 to €22,333
- Current portion of long-term debt +€7,024
new in 2025: €7,024
- Trade debts -€6,427
down €6,427 (-59.4%), from €10,829 to €4,401
- Other operating charges +€10,878
up €10,878 (+378.3%), from €2,875 to €13,753
- Gross operating margin +€3,978
up €3,978 (+5.6%), from €70,443 to €74,422
- Staff costs -€1,769
down €1,769 (-5.1%), from €34,690 to €32,921
- Financial charges +€1,584
up €1,584 (+112.5%), from €1,408 to €2,992
- Depreciation -€801
down €801 (-6.7%), from €11,938 to €11,138
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 | €52,611 | €77,990 | +€25,378 | +48.2% |
| Fixed assets | 21/28 | €29,345 | €45,689 | +€16,344 | +55.7% |
| Intangible fixed assets | 21 | €2,800 | €2,100 | -€700 | -25.0% |
| Tangible fixed assets | 22/27 | €26,182 | €43,589 | +€17,407 | +66.5% |
| Land and buildings | 22 | €6,800 | €5,100 | -€1,700 | -25.0% |
| Furniture and vehicles | 24 | €19,382 | €38,489 | +€19,107 | +98.6% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €23,267 | €32,301 | +€9,034 | +38.8% |
| Stocks and contracts in progress | 3 | €9,357 | €9,084 | -€273 | -2.9% |
| Stocks | 30/36 | €9,357 | €9,084 | -€273 | -2.9% |
| Amounts receivable within one year | 40/41 | €6,366 | €15,086 | +€8,721 | +137.0% |
| Trade receivables | 40 | €6,366 | €4,140 | -€2,226 | -35.0% |
| Other amounts receivable | 41 | - | €10,947 | +€10,947 | |
| Cash at bank and in hand | 54/58 | €7,544 | €6,577 | -€967 | -12.8% |
| Deferred charges and accrued income | 490/1 | - | €1,554 | +€1,554 | |
| Total equity and liabilities | 10/49 | €52,611 | €77,990 | +€25,378 | +48.2% |
| Equity | 10/15 | €15,879 | €24,333 | +€8,454 | +53.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,879 | €22,333 | +€8,454 | +60.9% |
| Distributable reserves | 133 | €13,879 | €22,333 | +€8,454 | +60.9% |
| Amounts payable | 17/49 | €36,733 | €53,657 | +€16,924 | +46.1% |
| Amounts payable after more than one year | 17 | - | €28,152 | +€28,152 | |
| Financial debts | 170/4 | - | €28,152 | +€28,152 | |
| Amounts payable within one year | 42/48 | €34,983 | €25,504 | -€9,478 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,024 | +€7,024 | |
| Financial debts | 43 | - | €774 | +€774 | |
| Credit institutions | 430/8 | - | €774 | +€774 | |
| Trade debts | 44 | €10,829 | €4,401 | -€6,427 | -59.4% |
| Suppliers | 440/4 | €10,829 | €4,401 | -€6,427 | -59.4% |
| Taxes, remuneration and social security | 45 | €15,622 | €13,305 | -€2,316 | -14.8% |
| Taxes | 450/3 | €10,878 | €8,128 | -€2,751 | -25.3% |
| Remuneration and social security | 454/9 | €4,743 | €5,178 | +€434 | +9.2% |
| Other amounts payable | 47/48 | €8,532 | - | -€8,532 | |
| Accrued charges and deferred income | 492/3 | €1,750 | - | -€1,750 | |
| Remuneration, social security and pensions | 62 | €34,690 | €32,921 | -€1,769 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,938 | €11,138 | -€801 | -6.7% |
| Other operating charges | 640/8 | €2,875 | €13,753 | +€10,878 | +378.3% |
| Gross operating margin | 9900 | €70,443 | €74,422 | +€3,978 | +5.6% |
| Operating profit (loss) | 9901 | €20,940 | €16,609 | -€4,330 | -20.7% |
| Financial income | 75/76B | €177 | €21 | -€156 | -88.2% |
| Recurring financial income | 75 | €177 | €21 | -€156 | -88.2% |
| Financial charges | 65/66B | €1,408 | €2,992 | +€1,584 | +112.5% |
| Recurring financial charges | 65 | €1,408 | €2,992 | +€1,584 | +112.5% |
| Profit (loss) for the period before taxes | 9903 | €19,709 | €13,638 | -€6,070 | -30.8% |
| Income taxes | 67/77 | €5,830 | €5,184 | -€646 | -11.1% |
| Profit (loss) for the period | 9904 | €13,879 | €8,454 | -€5,424 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,879 | €8,454 | -€5,424 | -39.1% |
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 5 October 2026 via checked.be.