FLOVIER: 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.
FLOVIER
Largest movements
- Tangible fixed assets +€114,288
up €114,288 (+82.9%), from €137,897 to €252,185
of which Plant, machinery and equipment: +€119,063
- Receivables after one year +€97,200
up €97,200 (+299.7%), from €32,437 to €129,637
- Cash -€27,142
down €27,142 (-19.4%), from €140,126 to €112,984
mainly Investment in fixed assets (net) (-€141,733) and Receivables after one year (-€97,200)
- Deferred charges and accrued income +€11,114
up €11,114 (+225.7%), from €4,925 to €16,039
- Stocks and contracts +€10,336
up €10,336 (+24.5%), from €42,233 to €52,569
- Trade debts +€77,752
up €77,752 (+54.8%), from €141,837 to €219,589
- Debts after one year +€62,106
up €62,106 (+107.7%), from €57,642 to €119,747
- Tax, wage and social debts +€45,913
up €45,913 (+62.6%), from €73,341 to €119,255
of which Remuneration and social security: +€43,609
- Current portion of long-term debt +€19,231
up €19,231 (+137.2%), from €14,015 to €33,246
- Profit (loss) carried forward +€15,785
up €15,785 (+16.5%), from €95,508 to €111,293
- Staff costs +€115,724
up €115,724 (+17.4%), from €664,295 to €780,019
- Gross operating margin +€8,658
up €8,658 (+1.0%), from €841,680 to €850,338
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 | €501,580 | €707,665 | +€206,085 | +41.1% |
| Fixed assets | 21/28 | €235,897 | €350,186 | +€114,289 | +48.4% |
| Tangible fixed assets | 22/27 | €137,897 | €252,185 | +€114,288 | +82.9% |
| Plant, machinery and equipment | 23 | €84,712 | €203,775 | +€119,063 | +140.6% |
| Furniture and vehicles | 24 | €25,096 | €22,987 | -€2,109 | -8.4% |
| Other tangible fixed assets | 26 | €28,089 | €25,422 | -€2,667 | -9.5% |
| Financial fixed assets | 28 | €98,000 | €98,001 | +€1 | 0.0% |
| Current assets | 29/58 | €265,683 | €357,479 | +€91,796 | +34.6% |
| Amounts receivable after more than one year | 29 | €32,437 | €129,637 | +€97,200 | +299.7% |
| Other amounts receivable | 291 | €32,437 | €129,637 | +€97,200 | +299.7% |
| Stocks and contracts in progress | 3 | €42,233 | €52,569 | +€10,336 | +24.5% |
| Stocks | 30/36 | €42,233 | €52,569 | +€10,336 | +24.5% |
| Amounts receivable within one year | 40/41 | €8,785 | €10,048 | +€1,263 | +14.4% |
| Trade receivables | 40 | €4,544 | €7,291 | +€2,747 | +60.4% |
| Other amounts receivable | 41 | €4,241 | €2,757 | -€1,483 | -35.0% |
| Current investments | 50/53 | €37,177 | €36,202 | -€975 | -2.6% |
| Cash at bank and in hand | 54/58 | €140,126 | €112,984 | -€27,142 | -19.4% |
| Deferred charges and accrued income | 490/1 | €4,925 | €16,039 | +€11,114 | +225.7% |
| Total equity and liabilities | 10/49 | €501,580 | €707,665 | +€206,085 | +41.1% |
| Equity | 10/15 | €101,508 | €117,293 | +€15,785 | +15.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,508 | €111,293 | +€15,785 | +16.5% |
| Amounts payable | 17/49 | €400,073 | €590,373 | +€190,300 | +47.6% |
| Amounts payable after more than one year | 17 | €57,642 | €119,747 | +€62,106 | +107.7% |
| Financial debts | 170/4 | €57,642 | €119,747 | +€62,106 | +107.7% |
| Amounts payable within one year | 42/48 | €339,545 | €469,835 | +€130,290 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €14,015 | €33,246 | +€19,231 | +137.2% |
| Trade debts | 44 | €141,837 | €219,589 | +€77,752 | +54.8% |
| Suppliers | 440/4 | €141,837 | €219,589 | +€77,752 | +54.8% |
| Taxes, remuneration and social security | 45 | €73,341 | €119,255 | +€45,913 | +62.6% |
| Taxes | 450/3 | €27,352 | €29,657 | +€2,305 | +8.4% |
| Remuneration and social security | 454/9 | €45,989 | €89,598 | +€43,609 | +94.8% |
| Other amounts payable | 47/48 | €110,351 | €97,745 | -€12,607 | -11.4% |
| Accrued charges and deferred income | 492/3 | €2,886 | €791 | -€2,095 | -72.6% |
| Remuneration, social security and pensions | 62 | €664,295 | €780,019 | +€115,724 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,476 | €27,444 | +€2,968 | +12.1% |
| Other operating charges | 640/8 | €11,091 | €4,154 | -€6,937 | -62.5% |
| Gross operating margin | 9900 | €841,680 | €850,338 | +€8,658 | +1.0% |
| Operating profit (loss) | 9901 | €141,818 | €38,721 | -€103,098 | -72.7% |
| Financial income | 75/76B | €5,181 | €143 | -€5,038 | -97.2% |
| Recurring financial income | 75 | €5,181 | €143 | -€5,038 | -97.2% |
| Financial charges | 65/66B | €18,501 | €17,336 | -€1,165 | -6.3% |
| Recurring financial charges | 65 | €18,501 | €17,336 | -€1,165 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €128,498 | €21,528 | -€106,970 | -83.2% |
| Income taxes | 67/77 | €2,299 | €5,742 | +€3,444 | +149.8% |
| Profit (loss) for the period | 9904 | €126,199 | €15,785 | -€110,414 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €126,199 | €15,785 | -€110,414 | -87.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.