Wim Florus: 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.
Wim Florus
Largest movements
- Receivables after one year +€98,000
new in 2025: €98,000
- Deferred charges and accrued income -€10,072
down €10,072 (-93.5%), from €10,775 to €703
- Cash +€4,784
up €4,784 (+12.7%), from €37,580 to €42,364
mainly Net result for the year (+€94,825) and Deferred charges and accrued income (+€10,072)
- Receivables within one year +€4,225
new in 2025: €4,225
- Profit (loss) carried forward +€94,825
new in 2025: €94,825
- Short-term financial debts +€8,294
new in 2025: €8,294
- Tax, wage and social debts -€4,466
no longer reported in 2025 (was €4,466)
- Trade debts -€1,716
no longer reported in 2025 (was €1,716)
- Gross operating margin +€75,107
up €75,107 (+197%), from €38,172 to €113,279
- Taxes +€17,987
new in 2025: €17,987
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 | €48,355 | €145,292 | +€96,937 | +200% |
| Current assets | 29/58 | €48,355 | €145,292 | +€96,937 | +200% |
| Amounts receivable after more than one year | 29 | - | €98,000 | +€98,000 | |
| Trade receivables | 290 | - | €98,000 | +€98,000 | |
| Amounts receivable within one year | 40/41 | - | €4,225 | +€4,225 | |
| Other amounts receivable | 41 | - | €4,225 | +€4,225 | |
| Cash at bank and in hand | 54/58 | €37,580 | €42,364 | +€4,784 | +12.7% |
| Deferred charges and accrued income | 490/1 | €10,775 | €703 | -€10,072 | -93.5% |
| Total equity and liabilities | 10/49 | €48,355 | €145,292 | +€96,937 | +200% |
| Equity | 10/15 | €42,172 | €136,998 | +€94,825 | +225% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €38,172 | €38,172 | = | 0.0% |
| Distributable reserves | 133 | €38,172 | €38,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €94,825 | +€94,825 | |
| Amounts payable | 17/49 | €6,182 | €8,294 | +€2,112 | +34.2% |
| Amounts payable within one year | 42/48 | €6,182 | €8,294 | +€2,112 | +34.2% |
| Financial debts | 43 | - | €8,294 | +€8,294 | |
| Credit institutions | 430/8 | - | €8,294 | +€8,294 | |
| Trade debts | 44 | €1,716 | - | -€1,716 | |
| Suppliers | 440/4 | €1,716 | - | -€1,716 | |
| Taxes, remuneration and social security | 45 | €4,466 | - | -€4,466 | |
| Remuneration and social security | 454/9 | €4,466 | - | -€4,466 | |
| Other operating charges | 640/8 | - | €451 | +€451 | |
| Gross operating margin | 9900 | €38,172 | €113,279 | +€75,107 | +197% |
| Operating profit (loss) | 9901 | €38,172 | €112,827 | +€74,655 | +196% |
| Financial charges | 65/66B | - | €15 | +€15 | |
| Recurring financial charges | 65 | - | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | €38,172 | €112,812 | +€74,640 | +196% |
| Income taxes | 67/77 | - | €17,987 | +€17,987 | |
| Profit (loss) for the period | 9904 | €38,172 | €94,825 | +€56,653 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €38,172 | €94,825 | +€56,653 | +148% |
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.