Bellaflora: what changed
Two fiscal 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.
Bellaflora
Largest movements
- Tangible fixed assets +€19,416
up €19,416 (+2598.7%), from €747 to €20,163
- Cash -€3,819
down €3,819 (-42.3%), from €9,018 to €5,199
mainly Investment in fixed assets (net) (-€24,205) and Net result for the year (-€3,903)
- Debts after one year +€16,499
new in 2025: €16,499
- Profit (loss) carried forward -€3,903
down €3,903, from €964 to -€2,939
- Current portion of long-term debt +€2,760
new in 2025: €2,760
- Tax, wage and social debts +€443
up €443 (+79.9%), from €554 to €997
- Depreciation +€4,507
up €4,507 (+1597.5%), from €282 to €4,789
- Gross operating margin +€1,904
up €1,904 (+635.1%), from €300 to €2,204
- Other operating charges +€281
up €281 (+54.8%), from €513 to €794
- Financial charges +€280
up €280 (+417.5%), from €67 to €348
- Taxes +€132
up €132 (+295.7%), from €45 to €176
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.
Cash bridge derived
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 | €10,996 | €26,857 | +€15,861 | +144.2% |
| Fixed assets | 21/28 | €747 | €20,163 | +€19,416 | +2598.7% |
| Tangible fixed assets | 22/27 | €747 | €20,163 | +€19,416 | +2598.7% |
| Furniture and vehicles | 24 | €747 | €20,163 | +€19,416 | +2598.7% |
| Current assets | 29/58 | €10,249 | €6,694 | -€3,556 | -34.7% |
| Stocks and contracts in progress | 3 | €1,031 | €1,111 | +€80 | +7.8% |
| Stocks | 30/36 | €1,031 | €1,111 | +€80 | +7.8% |
| Cash at bank and in hand | 54/58 | €9,018 | €5,199 | -€3,819 | -42.3% |
| Deferred charges and accrued income | 490/1 | €201 | €384 | +€183 | +91.2% |
| Total equity and liabilities | 10/49 | €10,996 | €26,857 | +€15,861 | +144.2% |
| Equity | 10/15 | €2,464 | -€1,439 | -€3,903 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €964 | -€2,939 | -€3,903 | |
| Amounts payable | 17/49 | €8,533 | €28,296 | +€19,763 | +231.6% |
| Amounts payable after more than one year | 17 | - | €16,499 | +€16,499 | |
| Financial debts | 170/4 | - | €16,499 | +€16,499 | |
| Amounts payable within one year | 42/48 | €8,533 | €11,792 | +€3,259 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,760 | +€2,760 | |
| Trade debts | 44 | €1,146 | €1,205 | +€59 | +5.2% |
| Suppliers | 440/4 | €1,146 | €1,205 | +€59 | +5.2% |
| Taxes, remuneration and social security | 45 | €554 | €997 | +€443 | +79.9% |
| Taxes | 450/3 | €554 | €997 | +€443 | +79.9% |
| Other amounts payable | 47/48 | €6,833 | €6,829 | -€3 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €4,789 | +€4,507 | +1597.5% |
| Other operating charges | 640/8 | €513 | €794 | +€281 | +54.8% |
| Gross operating margin | 9900 | €300 | €2,204 | +€1,904 | +635.1% |
| Operating profit (loss) | 9901 | -€495 | -€3,379 | -€2,884 | -582.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -25.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -25.0% |
| Financial charges | 65/66B | €67 | €348 | +€280 | +417.5% |
| Recurring financial charges | 65 | €67 | €348 | +€280 | +417.5% |
| Profit (loss) for the period before taxes | 9903 | -€563 | -€3,727 | -€3,164 | -562.4% |
| Income taxes | 67/77 | €45 | €176 | +€132 | +295.7% |
| Profit (loss) for the period | 9904 | -€607 | -€3,903 | -€3,296 | -542.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€607 | -€3,903 | -€3,296 | -542.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.