Florum: 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.
Florum
Largest movements
- Current investments -€75,000
down €75,000 (-33.3%), from €225,000 to €150,000
- Other debts -€152,894
down €152,894 (-24.2%), from €632,089 to €479,195
- Reserves +€38,698
up €38,698 (+6.6%), from €589,666 to €628,364
- Trade debts +€30,077
up €30,077 (+762.4%), from €3,945 to €34,023
- Gross operating margin -€33,903
down €33,903 (-22.0%), from €154,036 to €120,133
- Financial charges -€13,264
down €13,264 (-30.8%), from €43,134 to €29,870
- Taxes -€8,599
down €8,599 (-31.5%), from €27,328 to €18,728
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 | €2,397,663 | €2,300,559 | -€97,104 | -4.0% |
| Fixed assets | 21/28 | €2,080,224 | €2,067,577 | -€12,646 | -0.6% |
| Tangible fixed assets | 22/27 | €2,080,224 | €2,067,577 | -€12,646 | -0.6% |
| Land and buildings | 22 | €2,080,224 | €2,067,577 | -€12,646 | -0.6% |
| Current assets | 29/58 | €317,440 | €232,982 | -€84,457 | -26.6% |
| Amounts receivable within one year | 40/41 | €4,248 | €13,426 | +€9,178 | +216.1% |
| Trade receivables | 40 | €158 | €2,988 | +€2,830 | +1788.9% |
| Other amounts receivable | 41 | €4,090 | €10,438 | +€6,348 | +155.2% |
| Current investments | 50/53 | €225,000 | €150,000 | -€75,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €83,948 | €63,954 | -€19,994 | -23.8% |
| Deferred charges and accrued income | 490/1 | €4,243 | €5,601 | +€1,358 | +32.0% |
| Total equity and liabilities | 10/49 | €2,397,663 | €2,300,559 | -€97,104 | -4.0% |
| Equity | 10/15 | €1,404,666 | €1,443,364 | +€38,698 | +2.8% |
| Contributions | 10/11 | €815,000 | €815,000 | = | 0.0% |
| Reserves | 13 | €589,666 | €628,364 | +€38,698 | +6.6% |
| Distributable reserves | 133 | €589,666 | €628,364 | +€38,698 | +6.6% |
| Amounts payable | 17/49 | €992,997 | €857,196 | -€135,802 | -13.7% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €650,771 | €527,955 | -€122,816 | -18.9% |
| Trade debts | 44 | €3,945 | €34,023 | +€30,077 | +762.4% |
| Suppliers | 440/4 | €3,945 | €34,023 | +€30,077 | +762.4% |
| Taxes, remuneration and social security | 45 | €14,737 | €14,737 | = | 0.0% |
| Taxes | 450/3 | €14,737 | €14,737 | = | 0.0% |
| Other amounts payable | 47/48 | €632,089 | €479,195 | -€152,894 | -24.2% |
| Accrued charges and deferred income | 492/3 | €42,226 | €29,240 | -€12,985 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,214 | €12,646 | +€433 | +3.5% |
| Other operating charges | 640/8 | €24,422 | €24,040 | -€382 | -1.6% |
| Gross operating margin | 9900 | €154,036 | €120,133 | -€33,903 | -22.0% |
| Operating profit (loss) | 9901 | €117,400 | €83,447 | -€33,953 | -28.9% |
| Financial income | 75/76B | €5,337 | €3,849 | -€1,488 | -27.9% |
| Recurring financial income | 75 | €5,337 | €3,849 | -€1,488 | -27.9% |
| Financial charges | 65/66B | €43,134 | €29,870 | -€13,264 | -30.8% |
| Recurring financial charges | 65 | €43,134 | €29,870 | -€13,264 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €79,603 | €57,426 | -€22,177 | -27.9% |
| Income taxes | 67/77 | €27,328 | €18,728 | -€8,599 | -31.5% |
| Profit (loss) for the period | 9904 | €52,275 | €38,698 | -€13,578 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,275 | €38,698 | -€13,578 | -26.0% |
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 7 October 2026 via checked.be.