FLORYN: 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.
FLORYN
Largest movements
- Receivables within one year +€88,292
up €88,292 (+240904.5%), from €37 to €88,328
of which Other amounts receivable: +€74,749
- Stocks and contracts +€18,087
new in 2024: €18,087
- Cash +€11,552
up €11,552 (+21.1%), from €54,833 to €66,385
mainly Other debts (+€53,067) and Net result for the year (+€38,812)
- Tangible fixed assets -€4,613
down €4,613 (-3.7%), from €124,183 to €119,571
of which Plant, machinery and equipment: -€21,475
- Reserves +€83,125
new in 2024: €83,125
- Other debts +€53,067
up €53,067 (+614.7%), from €8,633 to €61,700
- Profit (loss) carried forward -€44,313
no longer reported in 2024 (was €44,313)
- Trade debts +€16,411
up €16,411 (+18.3%), from €89,866 to €106,277
- Tax, wage and social debts +€5,602
up €5,602 (+28.7%), from €19,491 to €25,093
of which Taxes: +€5,392
- Gross operating margin +€10,134
up €10,134 (+5.7%), from €177,969 to €188,103
- Staff costs +€8,400
up €8,400 (+9.9%), from €84,681 to €93,081
- Depreciation +€6,793
up €6,793 (+29.8%), from €22,792 to €29,585
- Other operating charges +€3,774
up €3,774 (+87.0%), from €4,339 to €8,112
- Financial income +€2,184
up €2,184 (+4221.2%), from €52 to €2,235
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,053 | €295,071 | +€114,019 | +63.0% |
| Fixed assets | 21/28 | €124,183 | €119,571 | -€4,613 | -3.7% |
| Tangible fixed assets | 22/27 | €124,183 | €119,571 | -€4,613 | -3.7% |
| Plant, machinery and equipment | 23 | €97,628 | €76,153 | -€21,475 | -22.0% |
| Furniture and vehicles | 24 | €26,556 | €22,057 | -€4,499 | -16.9% |
| Other tangible fixed assets | 26 | - | €21,361 | +€21,361 | |
| Current assets | 29/58 | €56,869 | €175,501 | +€118,631 | +208.6% |
| Stocks and contracts in progress | 3 | - | €18,087 | +€18,087 | |
| Stocks | 30/36 | - | €18,087 | +€18,087 | |
| Amounts receivable within one year | 40/41 | €37 | €88,328 | +€88,292 | +240904.5% |
| Trade receivables | 40 | €37 | €13,579 | +€13,542 | +36949.7% |
| Other amounts receivable | 41 | - | €74,749 | +€74,749 | |
| Cash at bank and in hand | 54/58 | €54,833 | €66,385 | +€11,552 | +21.1% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,701 | +€701 | +35.0% |
| Total equity and liabilities | 10/49 | €181,053 | €295,071 | +€114,019 | +63.0% |
| Equity | 10/15 | €49,313 | €88,125 | +€38,812 | +78.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €83,125 | +€83,125 | |
| Distributable reserves | 133 | - | €83,125 | +€83,125 | |
| Profit (loss) carried forward | 14 | €44,313 | - | -€44,313 | |
| Amounts payable | 17/49 | €131,739 | €206,946 | +€75,207 | +57.1% |
| Amounts payable within one year | 42/48 | €131,739 | €206,820 | +€75,081 | +57.0% |
| Current portion of amounts payable after more than one year | 42 | €13,750 | €13,750 | = | 0.0% |
| Trade debts | 44 | €89,866 | €106,277 | +€16,411 | +18.3% |
| Suppliers | 440/4 | €89,866 | €106,277 | +€16,411 | +18.3% |
| Taxes, remuneration and social security | 45 | €19,491 | €25,093 | +€5,602 | +28.7% |
| Taxes | 450/3 | €3,066 | €8,458 | +€5,392 | +175.9% |
| Remuneration and social security | 454/9 | €16,425 | €16,635 | +€210 | +1.3% |
| Other amounts payable | 47/48 | €8,633 | €61,700 | +€53,067 | +614.7% |
| Accrued charges and deferred income | 492/3 | - | €126 | +€126 | |
| Remuneration, social security and pensions | 62 | €84,681 | €93,081 | +€8,400 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,792 | €29,585 | +€6,793 | +29.8% |
| Other operating charges | 640/8 | €4,339 | €8,112 | +€3,774 | +87.0% |
| Gross operating margin | 9900 | €177,969 | €188,103 | +€10,134 | +5.7% |
| Operating profit (loss) | 9901 | €66,158 | €57,325 | -€8,833 | -13.4% |
| Financial income | 75/76B | €52 | €2,235 | +€2,184 | +4221.2% |
| Recurring financial income | 75 | €52 | €2,235 | +€2,184 | +4221.2% |
| Financial charges | 65/66B | €5,940 | €6,541 | +€602 | +10.1% |
| Recurring financial charges | 65 | €5,940 | €6,541 | +€602 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €60,270 | €53,019 | -€7,251 | -12.0% |
| Income taxes | 67/77 | €15,957 | €14,207 | -€1,750 | -11.0% |
| Profit (loss) for the period | 9904 | €44,313 | €38,812 | -€5,501 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,313 | €38,812 | -€5,501 | -12.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.