FLORUS: 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.
FLORUS
Largest movements
- Cash -€4,303
down €4,303 (-59.5%), from €7,229 to €2,926
mainly Other debts (-€23,680) and Accrued charges and deferred income (-€513)
- Receivables within one year -€1,326
down €1,326 (-10.1%), from €13,097 to €11,770
- Other debts -€23,680
down €23,680 (-13.3%), from €177,707 to €154,027
- Profit (loss) carried forward +€18,723
up €18,723 (+10.7%), from -€175,588 to -€156,866
- Accrued charges and deferred income -€513
down €513 (-100.0%), from €513 to €0
- Other operating charges +€348
up €348 (+66.3%), from €525 to €873
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 | €20,326 | €14,824 | -€5,501 | -27.1% |
| Current assets | 29/58 | €20,326 | €14,824 | -€5,501 | -27.1% |
| Amounts receivable within one year | 40/41 | €13,097 | €11,770 | -€1,326 | -10.1% |
| Other amounts receivable | 41 | €13,097 | €11,770 | -€1,326 | -10.1% |
| Cash at bank and in hand | 54/58 | €7,229 | €2,926 | -€4,303 | -59.5% |
| Deferred charges and accrued income | 490/1 | - | €128 | +€128 | |
| Total equity and liabilities | 10/49 | €20,326 | €14,824 | -€5,501 | -27.1% |
| Equity | 10/15 | -€159,527 | -€140,804 | +€18,723 | +11.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €9,856 | €9,856 | = | 0.0% |
| Distributable reserves | 133 | €9,856 | €9,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,588 | -€156,866 | +€18,723 | +10.7% |
| Amounts payable | 17/49 | €179,853 | €155,629 | -€24,224 | -13.5% |
| Amounts payable within one year | 42/48 | €179,340 | €155,629 | -€23,711 | -13.2% |
| Trade debts | 44 | €1,250 | €1,250 | = | 0.0% |
| Suppliers | 440/4 | €1,250 | €1,250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €383 | €352 | -€31 | -8.1% |
| Taxes | 450/3 | €383 | €352 | -€31 | -8.1% |
| Other amounts payable | 47/48 | €177,707 | €154,027 | -€23,680 | -13.3% |
| Accrued charges and deferred income | 492/3 | €513 | €0 | -€513 | -100.0% |
| Other operating charges | 640/8 | €525 | €873 | +€348 | +66.3% |
| Gross operating margin | 9900 | €19,279 | €19,249 | -€31 | -0.2% |
| Operating profit (loss) | 9901 | €18,755 | €18,376 | -€379 | -2.0% |
| Financial income | 75/76B | €770 | €674 | -€97 | -12.5% |
| Recurring financial income | 75 | €770 | €674 | -€97 | -12.5% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €19,390 | €18,900 | -€490 | -2.5% |
| Income taxes | 67/77 | €174 | €177 | +€3 | +1.5% |
| Profit (loss) for the period | 9904 | €19,216 | €18,723 | -€493 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,216 | €18,723 | -€493 | -2.6% |
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 3 October 2026 via checked.be.