Florus Consultancy: 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.
Florus Consultancy
Largest movements
- Receivables within one year +€6,084
up €6,084 (+44.5%), from €13,683 to €19,767
of which Trade receivables: +€3,486
- Cash +€4,533
up €4,533 (+21.4%), from €21,211 to €25,744
mainly Net result for the year (+€29,178) and Other debts (+€11,358)
- Other debts +€11,358
up €11,358 (+62.6%), from €18,155 to €29,513
- Tax, wage and social debts -€474
down €474 (-6.5%), from €7,243 to €6,769
- Gross operating margin +€13,230
up €13,230 (+48.1%), from €27,504 to €40,734
- Taxes +€2,902
up €2,902 (+50.1%), from €5,789 to €8,691
- Financial charges -€568
down €568 (-20.7%), from €2,750 to €2,182
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,441 | €46,079 | +€10,638 | +30.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €35,441 | €46,079 | +€10,638 | +30.0% |
| Amounts receivable within one year | 40/41 | €13,683 | €19,767 | +€6,084 | +44.5% |
| Trade receivables | 40 | €13,472 | €16,958 | +€3,486 | +25.9% |
| Other amounts receivable | 41 | €211 | €2,809 | +€2,598 | +1,232% |
| Cash at bank and in hand | 54/58 | €21,211 | €25,744 | +€4,533 | +21.4% |
| Deferred charges and accrued income | 490/1 | €547 | €568 | +€20 | +3.7% |
| Total equity and liabilities | 10/49 | €35,441 | €46,079 | +€10,638 | +30.0% |
| Equity | 10/15 | €9,349 | €9,349 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,349 | €4,349 | = | 0.0% |
| Distributable reserves | 133 | €4,349 | €4,349 | = | 0.0% |
| Amounts payable | 17/49 | €26,093 | €36,731 | +€10,638 | +40.8% |
| Amounts payable within one year | 42/48 | €26,093 | €36,731 | +€10,638 | +40.8% |
| Trade debts | 44 | €694 | €448 | -€246 | -35.5% |
| Suppliers | 440/4 | €694 | €448 | -€246 | -35.5% |
| Taxes, remuneration and social security | 45 | €7,243 | €6,769 | -€474 | -6.5% |
| Taxes | 450/3 | €7,243 | €6,769 | -€474 | -6.5% |
| Other amounts payable | 47/48 | €18,155 | €29,513 | +€11,358 | +62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | - | -€333 | |
| Other operating charges | 640/8 | €762 | €683 | -€78 | -10.3% |
| Gross operating margin | 9900 | €27,504 | €40,734 | +€13,230 | +48.1% |
| Operating profit (loss) | 9901 | €26,410 | €40,050 | +€13,641 | +51.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,750 | €2,182 | -€568 | -20.7% |
| Recurring financial charges | 65 | €2,750 | €2,182 | -€568 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €23,660 | €37,869 | +€14,209 | +60.1% |
| Income taxes | 67/77 | €5,789 | €8,691 | +€2,902 | +50.1% |
| Profit (loss) for the period | 9904 | €17,871 | €29,178 | +€11,307 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,871 | €29,178 | +€11,307 | +63.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.