K-RO FLORE: 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.
K-RO FLORE
Largest movements
- Cash -€18,409
down €18,409 (-10.4%), from €177,338 to €158,929
mainly Other debts (-€12,133) and Contributions, distributions and other (-€9,000)
- Receivables within one year +€8,460
up €8,460 (+141%), from €6,021 to €14,481
of which Other amounts receivable: +€8,746
- Intangible fixed assets -€4,000
down €4,000 (-98.4%), from €4,066 to €66
- Tangible fixed assets -€2,884
down €2,884 (-27.1%), from €10,643 to €7,759
of which Furniture and vehicles: -€2,075
- Other debts -€12,133
down €12,133 (-57.8%), from €20,998 to €8,865
- Reserves -€4,727
down €4,727 (-4.6%), from €103,328 to €98,601
of which Distributable reserves: -€4,727
- Trade debts +€3,977
up €3,977 (+36.7%), from €10,845 to €14,822
- Gross operating margin -€6,196
down €6,196 (-23.3%), from €26,625 to €20,429
- Depreciation -€1,646
down €1,646 (-22.4%), from €7,342 to €5,696
- Financial charges +€1,002
up €1,002 (+33.2%), from €3,017 to €4,019
- Taxes +€458
up €458 (+10.2%), from €4,510 to €4,968
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.
Derived cash bridge
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 | €211,202 | €196,913 | -€14,289 | -6.8% |
| Fixed assets | 21/28 | €16,559 | €9,675 | -€6,884 | -41.6% |
| Intangible fixed assets | 21 | €4,066 | €66 | -€4,000 | -98.4% |
| Tangible fixed assets | 22/27 | €10,643 | €7,759 | -€2,884 | -27.1% |
| Plant, machinery and equipment | 23 | €8,372 | €7,563 | -€809 | -9.7% |
| Furniture and vehicles | 24 | €2,271 | €196 | -€2,075 | -91.4% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €194,643 | €187,238 | -€7,405 | -3.8% |
| Stocks and contracts in progress | 3 | €8,612 | €10,596 | +€1,984 | +23.0% |
| Stocks | 30/36 | €8,612 | €10,596 | +€1,984 | +23.0% |
| Amounts receivable within one year | 40/41 | €6,021 | €14,481 | +€8,460 | +141% |
| Trade receivables | 40 | €286 | - | -€286 | |
| Other amounts receivable | 41 | €5,735 | €14,481 | +€8,746 | +153% |
| Cash at bank and in hand | 54/58 | €177,338 | €158,929 | -€18,409 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,672 | €3,232 | +€560 | +21.0% |
| Total equity and liabilities | 10/49 | €211,202 | €196,913 | -€14,289 | -6.8% |
| Equity | 10/15 | €168,947 | €164,220 | -€4,727 | -2.8% |
| Contributions | 10/11 | €47,300 | €47,300 | = | 0.0% |
| Reserves | 13 | €103,328 | €98,601 | -€4,727 | -4.6% |
| Non-distributable reserves | 130/1 | €1,228 | €1,228 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,228 | €1,228 | = | 0.0% |
| Distributable reserves | 133 | €102,100 | €97,373 | -€4,727 | -4.6% |
| Profit (loss) carried forward | 14 | €18,319 | €18,319 | = | 0.0% |
| Amounts payable | 17/49 | €42,255 | €32,693 | -€9,562 | -22.6% |
| Amounts payable within one year | 42/48 | €42,255 | €32,693 | -€9,562 | -22.6% |
| Trade debts | 44 | €10,845 | €14,822 | +€3,977 | +36.7% |
| Suppliers | 440/4 | €10,845 | €14,822 | +€3,977 | +36.7% |
| Taxes, remuneration and social security | 45 | €10,412 | €9,006 | -€1,406 | -13.5% |
| Taxes | 450/3 | €6,003 | €4,578 | -€1,425 | -23.7% |
| Remuneration and social security | 454/9 | €4,409 | €4,428 | +€19 | +0.4% |
| Other amounts payable | 47/48 | €20,998 | €8,865 | -€12,133 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,342 | €5,696 | -€1,646 | -22.4% |
| Other operating charges | 640/8 | €1,121 | €950 | -€171 | -15.3% |
| Non-recurring operating charges | 66A | - | €568 | +€568 | |
| Gross operating margin | 9900 | €26,625 | €20,429 | -€6,196 | -23.3% |
| Operating profit (loss) | 9901 | €18,162 | €13,215 | -€4,947 | -27.2% |
| Financial income | 75/76B | €16 | €45 | +€29 | +181% |
| Recurring financial income | 75 | €16 | €45 | +€29 | +181% |
| Financial charges | 65/66B | €3,017 | €4,019 | +€1,002 | +33.2% |
| Recurring financial charges | 65 | €3,017 | €4,019 | +€1,002 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €15,161 | €9,241 | -€5,920 | -39.0% |
| Income taxes | 67/77 | €4,510 | €4,968 | +€458 | +10.2% |
| Profit (loss) for the period | 9904 | €10,651 | €4,273 | -€6,378 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,651 | €4,273 | -€6,378 | -59.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.