LA FLORE: 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.
LA FLORE
Largest movements
- Current investments +€23,035
up €23,035 (+32.9%), from €70,005 to €93,040
- Receivables after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Cash -€14,738
down €14,738 (-18.3%), from €80,541 to €65,802
mainly Contributions, distributions and other (-€37,368) and Current investments (-€23,035)
- Receivables within one year +€11,468
up €11,468 (+47.9%), from €23,925 to €35,393
of which Trade receivables: +€6,101
- Tangible fixed assets -€4,646
down €4,646 (-32.1%), from €14,468 to €9,821
of which Furniture and vehicles: -€2,335
- Other debts -€6,995
down €6,995 (-82.6%), from €8,468 to €1,473
- Tax, wage and social debts +€2,429
up €2,429 (+15.1%), from €16,076 to €18,504
of which Taxes: +€3,429
- Gross operating margin -€10,402
down €10,402 (-14.6%), from €71,284 to €60,882
- Taxes -€2,616
down €2,616 (-14.2%), from €18,356 to €15,740
- Financial charges -€935
down €935 (-33.9%), from €2,754 to €1,819
- Depreciation +€876
up €876 (+23.2%), from €3,770 to €4,646
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 | €212,916 | €207,270 | -€5,646 | -2.7% |
| Fixed assets | 21/28 | €16,268 | €11,621 | -€4,646 | -28.6% |
| Tangible fixed assets | 22/27 | €14,468 | €9,821 | -€4,646 | -32.1% |
| Plant, machinery and equipment | 23 | €2,703 | €1,679 | -€1,025 | -37.9% |
| Furniture and vehicles | 24 | €7,647 | €5,313 | -€2,335 | -30.5% |
| Other tangible fixed assets | 26 | €4,117 | €2,830 | -€1,287 | -31.3% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €196,649 | €195,649 | -€1,000 | -0.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €23,925 | €35,393 | +€11,468 | +47.9% |
| Trade receivables | 40 | €23,822 | €29,923 | +€6,101 | +25.6% |
| Other amounts receivable | 41 | €103 | €5,470 | +€5,367 | +5204.5% |
| Current investments | 50/53 | €70,005 | €93,040 | +€23,035 | +32.9% |
| Cash at bank and in hand | 54/58 | €80,541 | €65,802 | -€14,738 | -18.3% |
| Deferred charges and accrued income | 490/1 | €2,178 | €1,413 | -€765 | -35.1% |
| Total equity and liabilities | 10/49 | €212,916 | €207,270 | -€5,646 | -2.7% |
| Equity | 10/15 | €185,042 | €185,594 | +€552 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,442 | €166,994 | +€552 | +0.3% |
| Distributable reserves | 133 | €166,442 | €166,994 | +€552 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,874 | €21,676 | -€6,198 | -22.2% |
| Amounts payable within one year | 42/48 | €27,264 | €21,676 | -€5,588 | -20.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,720 | €1,698 | -€1,022 | -37.6% |
| Suppliers | 440/4 | €2,720 | €1,698 | -€1,022 | -37.6% |
| Taxes, remuneration and social security | 45 | €16,076 | €18,504 | +€2,429 | +15.1% |
| Taxes | 450/3 | €15,076 | €18,504 | +€3,429 | +22.7% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100.0% |
| Other amounts payable | 47/48 | €8,468 | €1,473 | -€6,995 | -82.6% |
| Accrued charges and deferred income | 492/3 | €610 | €0 | -€610 | -100.0% |
| Non-recurring operating income | 76A | €2,262 | €0 | -€2,262 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,770 | €4,646 | +€876 | +23.2% |
| Other operating charges | 640/8 | €1,163 | €1,195 | +€31 | +2.7% |
| Gross operating margin | 9900 | €71,284 | €60,882 | -€10,402 | -14.6% |
| Operating profit (loss) | 9901 | €66,350 | €55,041 | -€11,309 | -17.0% |
| Financial income | 75/76B | €730 | €438 | -€292 | -40.0% |
| Recurring financial income | 75 | €730 | €438 | -€292 | -40.0% |
| Financial charges | 65/66B | €2,754 | €1,819 | -€935 | -33.9% |
| Recurring financial charges | 65 | €2,754 | €1,819 | -€935 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €64,326 | €53,660 | -€10,666 | -16.6% |
| Income taxes | 67/77 | €18,356 | €15,740 | -€2,616 | -14.2% |
| Profit (loss) for the period | 9904 | €45,970 | €37,920 | -€8,050 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,970 | €37,920 | -€8,050 | -17.5% |
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 6 October 2026 via checked.be.