PASSIE-FLORA: 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.
PASSIE-FLORA
Largest movements
- Receivables within one year +€9,045
up €9,045 (+137%), from €6,588 to €15,632
- Tangible fixed assets -€7,964
down €7,964 (-5.4%), from €147,753 to €139,790
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €154,385 | €155,427 | +€1,042 | +0.7% |
| Fixed assets | 21/28 | €147,753 | €139,790 | -€7,964 | -5.4% |
| Tangible fixed assets | 22/27 | €147,753 | €139,790 | -€7,964 | -5.4% |
| Land and buildings | 22 | €147,753 | €139,790 | -€7,964 | -5.4% |
| Current assets | 29/58 | €6,632 | €15,638 | +€9,006 | +136% |
| Amounts receivable within one year | 40/41 | €6,588 | €15,632 | +€9,045 | +137% |
| Other amounts receivable | 41 | €6,588 | €15,632 | +€9,045 | +137% |
| Cash at bank and in hand | 54/58 | €44 | €6 | -€39 | -87.5% |
| Total equity and liabilities | 10/49 | €154,385 | €155,427 | +€1,042 | +0.7% |
| Equity | 10/15 | €137,156 | €138,700 | +€1,544 | +1.1% |
| Contributions | 10/11 | €68,756 | €68,756 | = | 0.0% |
| Reserves | 13 | €68,400 | €69,944 | +€1,544 | +2.3% |
| Non-distributable reserves | 130/1 | €17,299 | €17,299 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,299 | €17,299 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,079 | €11,893 | -€1,186 | -9.1% |
| Distributable reserves | 133 | €38,022 | €40,752 | +€2,730 | +7.2% |
| Provisions and deferred taxes | 16 | €4,360 | €3,964 | -€395 | -9.1% |
| Deferred taxes | 168 | €4,360 | €3,964 | -€395 | -9.1% |
| Amounts payable | 17/49 | €12,870 | €12,763 | -€106 | -0.8% |
| Amounts payable within one year | 42/48 | €12,870 | €12,763 | -€106 | -0.8% |
| Trade debts | 44 | €1,112 | - | -€1,112 | |
| Suppliers | 440/4 | €1,112 | - | -€1,112 | |
| Taxes, remuneration and social security | 45 | €976 | €994 | +€18 | +1.8% |
| Taxes | 450/3 | €976 | €994 | +€18 | +1.8% |
| Other amounts payable | 47/48 | €10,782 | €11,770 | +€988 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,964 | €7,964 | = | 0.0% |
| Other operating charges | 640/8 | €1,595 | €1,519 | -€76 | -4.8% |
| Gross operating margin | 9900 | €11,795 | €11,912 | +€117 | +1.0% |
| Operating profit (loss) | 9901 | €2,236 | €2,429 | +€193 | +8.6% |
| Financial charges | 65/66B | €235 | €287 | +€52 | +21.9% |
| Recurring financial charges | 65 | €235 | €287 | +€52 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €2,001 | €2,142 | +€142 | +7.1% |
| Transfer from deferred taxes | 780 | €395 | €395 | = | 0.0% |
| Income taxes | 67/77 | €976 | €994 | +€18 | +1.8% |
| Profit (loss) for the period | 9904 | €1,420 | €1,544 | +€124 | +8.7% |
| Transfer from tax-exempt reserves | 789 | €1,186 | €1,186 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,606 | €2,730 | +€124 | +4.8% |
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 31 October 2026 via checked.be.