LeFloris: 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.
LeFloris
Largest movements
- Receivables within one year +€7,763
up €7,763 (+45.4%), from €17,100 to €24,863
of which Trade receivables: +€4,013
- Cash -€2,463
down €2,463 (-29.2%), from €8,422 to €5,959
mainly Other debts (-€17,411) and Receivables within one year (-€7,763)
- Tangible fixed assets -€1,507
down €1,507 (-34.9%), from €4,322 to €2,815
of which Plant, machinery and equipment: -€1,017
- Other debts -€17,411
no longer reported in 2025 (was €17,411)
- Current portion of long-term debt +€13,392
new in 2025: €13,392
- Tax, wage and social debts +€5,658
up €5,658 (+55.3%), from €10,240 to €15,899
- Trade debts +€3,437
up €3,437 (+235%), from €1,463 to €4,900
- Profit (loss) carried forward -€1,283
down €1,283 (-13.8%), from -€9,271 to -€10,554
- Gross operating margin -€49,074
down €49,074 (-88.8%), from €55,287 to €6,212
- Taxes -€3,754
down €3,754 (-62.6%), from €6,000 to €2,246
- Depreciation +€820
up €820 (+119%), from €687 to €1,507
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 | €29,844 | €33,637 | +€3,793 | +12.7% |
| Fixed assets | 21/28 | €4,322 | €2,815 | -€1,507 | -34.9% |
| Tangible fixed assets | 22/27 | €4,322 | €2,815 | -€1,507 | -34.9% |
| Plant, machinery and equipment | 23 | €2,854 | €1,837 | -€1,017 | -35.6% |
| Furniture and vehicles | 24 | €1,467 | €978 | -€489 | -33.3% |
| Current assets | 29/58 | €25,522 | €30,822 | +€5,299 | +20.8% |
| Amounts receivable within one year | 40/41 | €17,100 | €24,863 | +€7,763 | +45.4% |
| Trade receivables | 40 | €9,600 | €13,613 | +€4,013 | +41.8% |
| Other amounts receivable | 41 | €7,500 | €11,250 | +€3,750 | +50.0% |
| Cash at bank and in hand | 54/58 | €8,422 | €5,959 | -€2,463 | -29.2% |
| Total equity and liabilities | 10/49 | €29,844 | €33,637 | +€3,793 | +12.7% |
| Equity | 10/15 | €729 | -€554 | -€1,283 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,271 | -€10,554 | -€1,283 | -13.8% |
| Amounts payable | 17/49 | €29,115 | €34,191 | +€5,076 | +17.4% |
| Amounts payable within one year | 42/48 | €29,115 | €34,191 | +€5,076 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | - | €13,392 | +€13,392 | |
| Trade debts | 44 | €1,463 | €4,900 | +€3,437 | +235% |
| Suppliers | 440/4 | €1,463 | €4,900 | +€3,437 | +235% |
| Taxes, remuneration and social security | 45 | €10,240 | €15,899 | +€5,658 | +55.3% |
| Taxes | 450/3 | €10,240 | €15,899 | +€5,658 | +55.3% |
| Other amounts payable | 47/48 | €17,411 | - | -€17,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €1,507 | +€820 | +119% |
| Other operating charges | 640/8 | €3,243 | €3,153 | -€90 | -2.8% |
| Gross operating margin | 9900 | €55,287 | €6,212 | -€49,074 | -88.8% |
| Operating profit (loss) | 9901 | €51,357 | €1,553 | -€49,804 | -97.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,064 | €591 | -€473 | -44.4% |
| Recurring financial charges | 65 | €1,064 | €591 | -€473 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €50,293 | €963 | -€49,330 | -98.1% |
| Income taxes | 67/77 | €6,000 | €2,246 | -€3,754 | -62.6% |
| Profit (loss) for the period | 9904 | €44,293 | -€1,283 | -€45,576 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,293 | -€1,283 | -€45,576 |
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 20 October 2026 via checked.be.