Florubay: 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.
Florubay
Largest movements
- Receivables within one year +€88,204
up €88,204 (+848%), from €10,401 to €98,606
of which Trade receivables: +€88,260
- Tangible fixed assets -€51,241
down €51,241 (-98.6%), from €51,965 to €724
of which Furniture and vehicles: -€50,925
- Cash -€4,774
down €4,774 (-99.1%), from €4,819 to €45
mainly Receivables within one year (-€88,204) and Debts after one year (-€6,624)
- Trade debts +€36,262
up €36,262 (+358%), from €10,122 to €46,384
- Debts after one year -€6,624
no longer reported in 2025 (was €6,624)
- Other debts +€3,954
up €3,954 (+31.2%), from €12,670 to €16,624
- Current portion of long-term debt -€2,522
down €2,522 (-29.9%), from €8,436 to €5,914
- Depreciation -€15,630
down €15,630 (-98.0%), from €15,946 to €316
- Gross operating margin -€13,170
down €13,170 (-41.3%), from €31,906 to €18,735
- Other operating charges +€7,617
up €7,617 (+1,074%), from €709 to €8,326
- Taxes -€2,014
down €2,014 (-37.7%), from €5,345 to €3,331
- Financial charges -€532
down €532 (-18.7%), from €2,843 to €2,311
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 | €67,324 | €99,512 | +€32,189 | +47.8% |
| Fixed assets | 21/28 | €52,103 | €862 | -€51,241 | -98.3% |
| Tangible fixed assets | 22/27 | €51,965 | €724 | -€51,241 | -98.6% |
| Plant, machinery and equipment | 23 | €1,040 | €724 | -€316 | -30.4% |
| Furniture and vehicles | 24 | €50,925 | - | -€50,925 | |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €15,221 | €98,651 | +€83,430 | +548% |
| Amounts receivable within one year | 40/41 | €10,401 | €98,606 | +€88,204 | +848% |
| Trade receivables | 40 | €9,857 | €98,117 | +€88,260 | +895% |
| Other amounts receivable | 41 | €544 | €488 | -€56 | -10.3% |
| Cash at bank and in hand | 54/58 | €4,819 | €45 | -€4,774 | -99.1% |
| Total equity and liabilities | 10/49 | €67,324 | €99,512 | +€32,189 | +47.8% |
| Equity | 10/15 | €21,376 | €21,376 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,376 | €16,376 | = | 0.0% |
| Amounts payable | 17/49 | €45,948 | €78,137 | +€32,189 | +70.1% |
| Amounts payable after more than one year | 17 | €6,624 | - | -€6,624 | |
| Financial debts | 170/4 | €6,624 | - | -€6,624 | |
| Amounts payable within one year | 42/48 | €39,323 | €78,137 | +€38,813 | +98.7% |
| Current portion of amounts payable after more than one year | 42 | €8,436 | €5,914 | -€2,522 | -29.9% |
| Financial debts | 43 | - | €301 | +€301 | |
| Other loans | 439 | - | €301 | +€301 | |
| Trade debts | 44 | €10,122 | €46,384 | +€36,262 | +358% |
| Suppliers | 440/4 | €10,122 | €46,384 | +€36,262 | +358% |
| Taxes, remuneration and social security | 45 | €8,096 | €8,914 | +€818 | +10.1% |
| Taxes | 450/3 | €8,096 | €8,914 | +€818 | +10.1% |
| Other amounts payable | 47/48 | €12,670 | €16,624 | +€3,954 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,946 | €316 | -€15,630 | -98.0% |
| Other operating charges | 640/8 | €709 | €8,326 | +€7,617 | +1,074% |
| Gross operating margin | 9900 | €31,906 | €18,735 | -€13,170 | -41.3% |
| Operating profit (loss) | 9901 | €15,251 | €10,093 | -€5,158 | -33.8% |
| Financial income | 75/76B | €21 | €304 | +€283 | +1,341% |
| Recurring financial income | 75 | €21 | €304 | +€283 | +1,341% |
| Financial charges | 65/66B | €2,843 | €2,311 | -€532 | -18.7% |
| Recurring financial charges | 65 | €2,843 | €2,311 | -€532 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €12,429 | €8,086 | -€4,343 | -34.9% |
| Income taxes | 67/77 | €5,345 | €3,331 | -€2,014 | -37.7% |
| Profit (loss) for the period | 9904 | €7,084 | €4,755 | -€2,329 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,084 | €4,755 | -€2,329 | -32.9% |
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 28 October 2026 via checked.be.