Alti 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
Alti Flora
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€11,714
2024 · €4,083-€15,797
Equity
€220,746
2024 · €232,460-€11,714
Cash
€30,864
2024 · €25,743+€5,120
Balance sheet total
€2.3m
2024 · €2.5m-€123,407
Largest movements
Assets
- Tangible fixed assets -€108,093
down €108,093 (-6.3%), from €1.7m to €1.6m
of which Land and buildings: -€85,898
Equity and liabilities
- Debts after one year -€149,602
down €149,602 (-9.6%), from €1.6m to €1.4m
of which Financial debts: -€369,602
Income statement
- Gross operating margin -€27,281
down €27,281 (-9.8%), from €279,452 to €252,171
- Depreciation -€4,646
down €4,646 (-3.8%), from €122,052 to €117,407
- Staff costs -€3,820
down €3,820 (-3.4%), from €113,516 to €109,695
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
€4,083
Gross operating margin
-€27,281
Staff costs
+€3,820
Depreciation
+€4,646
Other operating charges
+€610
Financial income
-€238
Financial charges
+€2,624
Taxes
+€22
Result 2025
-€11,714
raises the resultlowers the result
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
+€165,980
Investment
-€12,467
Financing
-€148,392
Cash 2024
€25,743
From operations (derived)
+€165,980
Net result for the year
-€11,714
Depreciation
+€117,407
Stocks and contracts
+€1,398
Receivables within one year
-€2,191
Deferred charges and accrued income
+€24,381
Trade debts
+€17,415
Tax, wage and social debts
+€4,593
Advances received
-€4,477
Other debts
+€20,109
Accrued charges and deferred income
-€941
Investment (derived)
-€12,467
Investment in fixed assets (net)
-€12,467
Financing
-€148,392
Debts after one year
-€149,602
Current portion of long-term debt
+€1,209
Cash 2025
€30,864
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,459,219 | €2,335,812 | -€123,407 | -5.0% |
| Fixed assets | 21/28 | €1,710,356 | €1,605,416 | -€104,940 | -6.1% |
| Intangible fixed assets | 21 | €1,208 | €4,362 | +€3,153 | +261% |
| Tangible fixed assets | 22/27 | €1,709,117 | €1,601,024 | -€108,093 | -6.3% |
| Land and buildings | 22 | €1,638,856 | €1,552,958 | -€85,898 | -5.2% |
| Plant, machinery and equipment | 23 | €50,773 | €39,016 | -€11,757 | -23.2% |
| Furniture and vehicles | 24 | €13,144 | €3,748 | -€9,396 | -71.5% |
| Other tangible fixed assets | 26 | €6,345 | €5,303 | -€1,042 | -16.4% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €748,864 | €730,396 | -€18,467 | -2.5% |
| Stocks and contracts in progress | 3 | €680,418 | €679,020 | -€1,398 | -0.2% |
| Stocks | 30/36 | €680,418 | €679,020 | -€1,398 | -0.2% |
| Amounts receivable within one year | 40/41 | €3,352 | €5,543 | +€2,191 | +65.4% |
| Trade receivables | 40 | €3,026 | €5,413 | +€2,387 | +78.9% |
| Other amounts receivable | 41 | €326 | €130 | -€195 | -60.0% |
| Cash at bank and in hand | 54/58 | €25,743 | €30,864 | +€5,120 | +19.9% |
| Deferred charges and accrued income | 490/1 | €39,351 | €14,970 | -€24,381 | -62.0% |
| Total equity and liabilities | 10/49 | €2,459,219 | €2,335,812 | -€123,407 | -5.0% |
| Equity | 10/15 | €232,460 | €220,746 | -€11,714 | -5.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,540 | -€39,254 | -€11,714 | -42.5% |
| Amounts payable | 17/49 | €2,226,759 | €2,115,066 | -€111,693 | -5.0% |
| Amounts payable after more than one year | 17 | €1,550,887 | €1,401,286 | -€149,602 | -9.6% |
| Financial debts | 170/4 | €1,550,887 | €1,181,286 | -€369,602 | -23.8% |
| Other amounts payable | 178/9 | - | €220,000 | +€220,000 | |
| Amounts payable within one year | 42/48 | €620,792 | €659,642 | +€38,849 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €158,099 | €159,309 | +€1,209 | +0.8% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €153,598 | €171,013 | +€17,415 | +11.3% |
| Suppliers | 440/4 | €153,598 | €171,013 | +€17,415 | +11.3% |
| Advances received on contracts in progress | 46 | €4,609 | €132 | -€4,477 | -97.1% |
| Taxes, remuneration and social security | 45 | €20,622 | €25,215 | +€4,593 | +22.3% |
| Taxes | 450/3 | €7,208 | €7,576 | +€368 | +5.1% |
| Remuneration and social security | 454/9 | €13,414 | €17,639 | +€4,225 | +31.5% |
| Other amounts payable | 47/48 | €183,864 | €203,973 | +€20,109 | +10.9% |
| Accrued charges and deferred income | 492/3 | €55,079 | €54,139 | -€941 | -1.7% |
| Non-recurring operating income | 76A | - | €5,673 | +€5,673 | |
| Remuneration, social security and pensions | 62 | €113,516 | €109,695 | -€3,820 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,052 | €117,407 | -€4,646 | -3.8% |
| Other operating charges | 640/8 | €5,398 | €4,788 | -€610 | -11.3% |
| Gross operating margin | 9900 | €279,452 | €252,171 | -€27,281 | -9.8% |
| Operating profit (loss) | 9901 | €38,486 | €20,281 | -€18,205 | -47.3% |
| Financial income | 75/76B | €425 | €187 | -€238 | -56.1% |
| Recurring financial income | 75 | €425 | €187 | -€238 | -56.1% |
| Financial charges | 65/66B | €34,308 | €31,684 | -€2,624 | -7.6% |
| Recurring financial charges | 65 | €34,308 | €31,684 | -€2,624 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €4,603 | -€11,216 | -€15,819 | |
| Income taxes | 67/77 | €520 | €498 | -€22 | -4.2% |
| Profit (loss) for the period | 9904 | €4,083 | -€11,714 | -€15,797 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,083 | -€11,714 | -€15,797 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.