Sint-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.
What changed
Sint-Flora
NACE 01.500, Mixed farming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€96,336
2024 · €330,120-€233,784
Equity
€1.9m
2024 · €1.8m+€100,799
Cash
€40,755
2024 · €6,327+€34,429
Balance sheet total
€3.7m
2024 · €4.0m-€240,884
Largest movements
Assets
- Stocks and contracts -€154,699
down €154,699 (-38.1%), from €406,513 to €251,814
- Receivables within one year -€65,731
down €65,731 (-33.1%), from €198,670 to €132,940
of which Trade receivables: -€83,883
- Tangible fixed assets -€55,333
down €55,333 (-3.3%), from €1.7m to €1.6m
of which Furniture and vehicles: -€55,840
Equity and liabilities
- Debts after one year -€162,257
down €162,257 (-10.9%), from €1.5m to €1.3m
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Reserves +€96,336
up €96,336 (+5.7%), from €1.7m to €1.8m
of which Distributable reserves: +€122,107
- Other debts -€42,895
down €42,895 (-19.5%), from €219,755 to €176,860
Income statement
- Gross operating margin -€340,723
down €340,723 (-45.6%), from €747,330 to €406,607
- Taxes -€47,430
down €47,430 (-44.2%), from €107,388 to €59,959
- Financial charges -€11,840
down €11,840 (-12.1%), from €97,559 to €85,719
- Depreciation -€7,744
down €7,744 (-4.3%), from €180,457 to €172,713
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.
Result 2024
€330,120
Gross operating margin
-€340,723
Staff costs
+€560
Depreciation
+€7,744
Other operating charges
+€467
Financial income
+€5,795
Financial charges
+€11,840
Taxes
+€47,430
Deferred taxes and other
+€33,103
Result 2025
€96,336
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€409,602
Investment
-€117,380
Financing
-€257,793
Cash 2024
€6,327
From operations (derived)
+€409,602
Net result for the year
+€96,336
Depreciation
+€172,713
Stocks and contracts
+€154,699
Receivables within one year
+€65,731
Deferred charges and accrued income
-€449
Provisions
-€8,356
Trade debts
-€25,631
Tax, wage and social debts
-€410
Other debts
-€42,895
Accrued charges and deferred income
-€2,135
Investment (derived)
-€117,380
Investment in fixed assets (net)
-€117,380
Financing
-€257,793
Debts after one year
-€162,257
Short-term financial debts
-€100,000
Contributions, distributions and other
+€4,463
Cash 2025
€40,755
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,977,799 | €3,736,914 | -€240,884 | -6.1% |
| Fixed assets | 21/28 | €3,364,783 | €3,309,451 | -€55,333 | -1.6% |
| Tangible fixed assets | 22/27 | €1,654,152 | €1,598,820 | -€55,333 | -3.3% |
| Land and buildings | 22 | €1,226,499 | €1,202,961 | -€23,538 | -1.9% |
| Plant, machinery and equipment | 23 | €234,505 | €258,550 | +€24,045 | +10.3% |
| Furniture and vehicles | 24 | €193,148 | €137,309 | -€55,840 | -28.9% |
| Financial fixed assets | 28 | €1,710,631 | €1,710,631 | = | 0.0% |
| Current assets | 29/58 | €613,015 | €427,464 | -€185,552 | -30.3% |
| Stocks and contracts in progress | 3 | €406,513 | €251,814 | -€154,699 | -38.1% |
| Stocks | 30/36 | €406,513 | €251,814 | -€154,699 | -38.1% |
| Amounts receivable within one year | 40/41 | €198,670 | €132,940 | -€65,731 | -33.1% |
| Trade receivables | 40 | €186,824 | €102,942 | -€83,883 | -44.9% |
| Other amounts receivable | 41 | €11,846 | €29,998 | +€18,152 | +153% |
| Cash at bank and in hand | 54/58 | €6,327 | €40,755 | +€34,429 | +544% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,954 | +€449 | +29.8% |
| Total equity and liabilities | 10/49 | €3,977,799 | €3,736,914 | -€240,884 | -6.1% |
| Equity | 10/15 | €1,817,807 | €1,918,606 | +€100,799 | +5.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,703,476 | €1,799,812 | +€96,336 | +5.7% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €102,508 | €76,736 | -€25,772 | -25.1% |
| Distributable reserves | 133 | €1,595,969 | €1,718,076 | +€122,107 | +7.7% |
| Profit (loss) carried forward | 14 | €59,006 | €59,006 | = | 0.0% |
| Investment grants | 15 | €5,325 | €9,789 | +€4,463 | +83.8% |
| Provisions and deferred taxes | 16 | €34,450 | €26,094 | -€8,356 | -24.3% |
| Deferred taxes | 168 | €34,450 | €26,094 | -€8,356 | -24.3% |
| Amounts payable | 17/49 | €2,125,542 | €1,792,214 | -€333,328 | -15.7% |
| Amounts payable after more than one year | 17 | €1,487,414 | €1,325,157 | -€162,257 | -10.9% |
| Financial debts | 170/4 | €1,487,414 | €1,325,157 | -€162,257 | -10.9% |
| Amounts payable within one year | 42/48 | €594,552 | €425,616 | -€168,936 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €162,257 | €162,257 | = | 0.0% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €101,415 | €75,784 | -€25,631 | -25.3% |
| Suppliers | 440/4 | €101,415 | €75,784 | -€25,631 | -25.3% |
| Taxes, remuneration and social security | 45 | €11,125 | €10,715 | -€410 | -3.7% |
| Taxes | 450/3 | €7,839 | €7,410 | -€428 | -5.5% |
| Remuneration and social security | 454/9 | €3,286 | €3,305 | +€18 | +0.5% |
| Other amounts payable | 47/48 | €219,755 | €176,860 | -€42,895 | -19.5% |
| Accrued charges and deferred income | 492/3 | €43,577 | €41,441 | -€2,135 | -4.9% |
| Non-recurring operating income | 76A | €126,373 | €18,000 | -€108,373 | -85.8% |
| Remuneration, social security and pensions | 62 | €1,538 | €978 | -€560 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180,457 | €172,713 | -€7,744 | -4.3% |
| Other operating charges | 640/8 | €10,062 | €9,595 | -€467 | -4.6% |
| Gross operating margin | 9900 | €747,330 | €406,607 | -€340,723 | -45.6% |
| Operating profit (loss) | 9901 | €555,273 | €223,321 | -€331,953 | -59.8% |
| Financial income | 75/76B | €4,308 | €10,103 | +€5,795 | +135% |
| Recurring financial income | 75 | €4,308 | €10,103 | +€5,795 | +135% |
| Financial charges | 65/66B | €97,559 | €85,719 | -€11,840 | -12.1% |
| Recurring financial charges | 65 | €97,559 | €85,719 | -€11,840 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €462,021 | €147,704 | -€314,317 | -68.0% |
| Transfer from deferred taxes | 780 | €7,080 | €8,591 | +€1,510 | +21.3% |
| Transfer to deferred taxes | 680 | €31,593 | €0 | -€31,593 | -100% |
| Income taxes | 67/77 | €107,388 | €59,959 | -€47,430 | -44.2% |
| Profit (loss) for the period | 9904 | €330,120 | €96,336 | -€233,784 | -70.8% |
| Transfer from tax-exempt reserves | 789 | €21,241 | €25,772 | +€4,531 | +21.3% |
| Transfer to tax-exempt reserves | 689 | €94,780 | €0 | -€94,780 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €256,581 | €122,107 | -€134,474 | -52.4% |
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 15 October 2026 via checked.be.