BELDEM 6790: 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
BELDEM 6790
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
-€388,328
2024 · -€287,907-€100,421
Equity
-€2.0m
2024 · -€1.6m-€388,328
Cash
€91,416
2024 · €139,378-€47,962
Balance sheet total
€3.4m
2024 · €3.6m-€190,394
Largest movements
Assets
- Tangible fixed assets -€90,681
down €90,681 (-3.8%), from €2.4m to €2.3m
of which Land and buildings: -€103,131
- Cash -€47,962
down €47,962 (-34.4%), from €139,378 to €91,416
mainly Net result for the year (-€388,328) and Investment in fixed assets (net) (-€13,921)
Equity and liabilities
- Profit (loss) carried forward -€388,328
down €388,328 (-21.1%), from -€1.8m to -€2.2m
- Other debts +€194,827
up €194,827 (+3.8%), from €5.1m to €5.3m
Income statement
- Gross operating margin -€108,258
down €108,258 (-38.4%), from €282,093 to €173,836
- Provisions -€5,630
new in 2025: -€5,630
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
-€287,907
Gross operating margin
-€108,258
Staff costs
+€934
Depreciation
+€467
Provisions
+€5,630
Other operating charges
+€701
Other operating items
+€26
Financial income
-€11
Financial charges
+€89
Result 2025
-€388,328
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
-€34,041
Investment
-€13,921
Financing
€0
Cash 2024
€139,378
From operations (derived)
-€34,041
Net result for the year
-€388,328
Depreciation
+€104,843
Stocks and contracts
+€24,067
Receivables within one year
+€28,168
Deferred charges and accrued income
-€724
Provisions
-€5,630
Trade debts
-€3,697
Tax, wage and social debts
+€1,057
Advances received
+€7,064
Other debts
+€194,827
Accrued charges and deferred income
+€4,313
Investment (derived)
-€13,921
Investment in fixed assets (net)
-€13,921
Cash 2025
€91,416
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,591,389 | €3,400,995 | -€190,394 | -5.3% |
| Fixed assets | 21/28 | €2,373,049 | €2,282,128 | -€90,922 | -3.8% |
| Intangible fixed assets | 21 | €481 | €240 | -€241 | -50.1% |
| Tangible fixed assets | 22/27 | €2,368,127 | €2,277,447 | -€90,681 | -3.8% |
| Land and buildings | 22 | €2,365,566 | €2,262,435 | -€103,131 | -4.4% |
| Plant, machinery and equipment | 23 | €1,970 | €14,927 | +€12,957 | +658% |
| Furniture and vehicles | 24 | €591 | €85 | -€506 | -85.7% |
| Financial fixed assets | 28 | €4,441 | €4,441 | = | 0.0% |
| Current assets | 29/58 | €1,218,340 | €1,118,867 | -€99,473 | -8.2% |
| Stocks and contracts in progress | 3 | €1,037,826 | €1,013,759 | -€24,067 | -2.3% |
| Stocks | 30/36 | €1,037,826 | €1,013,759 | -€24,067 | -2.3% |
| Amounts receivable within one year | 40/41 | €37,473 | €9,305 | -€28,168 | -75.2% |
| Trade receivables | 40 | €29,526 | €4,054 | -€25,471 | -86.3% |
| Other amounts receivable | 41 | €7,947 | €5,251 | -€2,697 | -33.9% |
| Cash at bank and in hand | 54/58 | €139,378 | €91,416 | -€47,962 | -34.4% |
| Deferred charges and accrued income | 490/1 | €3,663 | €4,387 | +€724 | +19.8% |
| Total equity and liabilities | 10/49 | €3,591,389 | €3,400,995 | -€190,394 | -5.3% |
| Equity | 10/15 | -€1,568,042 | -€1,956,370 | -€388,328 | -24.8% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,838,042 | -€2,226,370 | -€388,328 | -21.1% |
| Provisions and deferred taxes | 16 | €7,500 | €1,870 | -€5,630 | -75.1% |
| Provisions for liabilities and charges | 160/5 | €7,500 | €1,870 | -€5,630 | -75.1% |
| Other liabilities and charges | 164/5 | €7,500 | €1,870 | -€5,630 | -75.1% |
| Amounts payable | 17/49 | €5,151,931 | €5,355,495 | +€203,564 | +4.0% |
| Amounts payable within one year | 42/48 | €5,141,810 | €5,341,061 | +€199,251 | +3.9% |
| Trade debts | 44 | €15,853 | €12,156 | -€3,697 | -23.3% |
| Suppliers | 440/4 | €15,853 | €12,156 | -€3,697 | -23.3% |
| Advances received on contracts in progress | 46 | €2,251 | €9,316 | +€7,064 | +314% |
| Taxes, remuneration and social security | 45 | €46,970 | €48,027 | +€1,057 | +2.2% |
| Taxes | 450/3 | €11,532 | €10,403 | -€1,129 | -9.8% |
| Remuneration and social security | 454/9 | €35,438 | €37,624 | +€2,186 | +6.2% |
| Other amounts payable | 47/48 | €5,076,735 | €5,271,562 | +€194,827 | +3.8% |
| Accrued charges and deferred income | 492/3 | €10,121 | €14,434 | +€4,313 | +42.6% |
| Non-recurring operating income | 76A | €8,794 | - | -€8,794 | |
| Remuneration, social security and pensions | 62 | €414,868 | €413,934 | -€934 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,310 | €104,843 | -€467 | -0.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€5,630 | -€5,630 | |
| Other operating charges | 640/8 | €27,339 | €26,637 | -€701 | -2.6% |
| Non-recurring operating charges | 66A | €26 | - | -€26 | |
| Gross operating margin | 9900 | €282,093 | €173,836 | -€108,258 | -38.4% |
| Operating profit (loss) | 9901 | -€265,449 | -€365,948 | -€100,499 | -37.9% |
| Financial income | 75/76B | €10,344 | €10,333 | -€11 | -0.1% |
| Recurring financial income | 75 | €10,344 | €10,333 | -€11 | -0.1% |
| Financial charges | 65/66B | €32,802 | €32,714 | -€89 | -0.3% |
| Recurring financial charges | 65 | €32,802 | €32,714 | -€89 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€287,907 | -€388,328 | -€100,421 | -34.9% |
| Profit (loss) for the period | 9904 | -€287,907 | -€388,328 | -€100,421 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€287,907 | -€388,328 | -€100,421 | -34.9% |
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 20 October 2026 via checked.be.