BO FLOWERS: 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.
BO FLOWERS
Largest movements
- Receivables within one year -€11,882
down €11,882 (-36.8%), from €32,267 to €20,385
of which Trade receivables: -€9,333
- Tangible fixed assets -€3,612
down €3,612 (-53.6%), from €6,740 to €3,128
- Stocks and contracts +€1,506
up €1,506 (+4.8%), from €31,634 to €33,140
- Short-term financial debts -€18,678
down €18,678 (-87.2%), from €21,430 to €2,753
- Trade debts +€7,682
up €7,682 (+41.7%), from €18,435 to €26,117
- Tax, wage and social debts -€4,080
down €4,080 (-33.4%), from €12,231 to €8,150
of which Taxes: -€2,670
- Profit (loss) carried forward +€2,711
up €2,711 (+2.8%), from -€95,158 to -€92,446
- Current portion of long-term debt -€2,393
no longer reported in 2025 (was €2,393)
- Gross operating margin +€10,665
up €10,665 (+21.1%), from €50,631 to €61,297
- Depreciation -€3,073
down €3,073 (-46.0%), from €6,685 to €3,612
- Financial charges -€1,628
down €1,628 (-31.9%), from €5,100 to €3,473
- Taxes +€709
new in 2025: €709
- Other operating charges -€637
down €637 (-19.5%), from €3,261 to €2,624
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 | €73,082 | €59,177 | -€13,905 | -19.0% |
| Fixed assets | 21/28 | €6,740 | €3,128 | -€3,612 | -53.6% |
| Tangible fixed assets | 22/27 | €6,740 | €3,128 | -€3,612 | -53.6% |
| Furniture and vehicles | 24 | €6,740 | €3,128 | -€3,612 | -53.6% |
| Current assets | 29/58 | €66,342 | €56,049 | -€10,293 | -15.5% |
| Stocks and contracts in progress | 3 | €31,634 | €33,140 | +€1,506 | +4.8% |
| Stocks | 30/36 | €31,634 | €33,140 | +€1,506 | +4.8% |
| Amounts receivable within one year | 40/41 | €32,267 | €20,385 | -€11,882 | -36.8% |
| Trade receivables | 40 | €18,706 | €9,373 | -€9,333 | -49.9% |
| Other amounts receivable | 41 | €13,561 | €11,012 | -€2,549 | -18.8% |
| Current investments | 50/53 | €251 | €252 | +€1 | +0.5% |
| Cash at bank and in hand | 54/58 | €2,066 | €1,966 | -€100 | -4.9% |
| Deferred charges and accrued income | 490/1 | €124 | €305 | +€182 | +146% |
| Total equity and liabilities | 10/49 | €73,082 | €59,177 | -€13,905 | -19.0% |
| Equity | 10/15 | €18,242 | €20,954 | +€2,711 | +14.9% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Reserves | 13 | €1,400 | €1,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Legal reserve | 130 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,158 | -€92,446 | +€2,711 | +2.8% |
| Amounts payable | 17/49 | €54,839 | €38,223 | -€16,616 | -30.3% |
| Amounts payable within one year | 42/48 | €54,489 | €38,223 | -€16,266 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €2,393 | - | -€2,393 | |
| Financial debts | 43 | €21,430 | €2,753 | -€18,678 | -87.2% |
| Credit institutions | 430/8 | €21,430 | €2,753 | -€18,678 | -87.2% |
| Trade debts | 44 | €18,435 | €26,117 | +€7,682 | +41.7% |
| Suppliers | 440/4 | €18,435 | €26,117 | +€7,682 | +41.7% |
| Taxes, remuneration and social security | 45 | €12,231 | €8,150 | -€4,080 | -33.4% |
| Taxes | 450/3 | €5,621 | €2,951 | -€2,670 | -47.5% |
| Remuneration and social security | 454/9 | €6,610 | €5,199 | -€1,411 | -21.3% |
| Other amounts payable | 47/48 | - | €1,203 | +€1,203 | |
| Accrued charges and deferred income | 492/3 | €350 | - | -€350 | |
| Non-recurring operating income | 76A | €1,408 | €343 | -€1,065 | -75.6% |
| Remuneration, social security and pensions | 62 | €47,723 | €48,019 | +€296 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,685 | €3,612 | -€3,073 | -46.0% |
| Other operating charges | 640/8 | €3,261 | €2,624 | -€637 | -19.5% |
| Non-recurring operating charges | 66A | €54 | €190 | +€135 | +250% |
| Gross operating margin | 9900 | €50,631 | €61,297 | +€10,665 | +21.1% |
| Operating profit (loss) | 9901 | -€7,091 | €6,853 | +€13,944 | |
| Financial income | 75/76B | €23 | €40 | +€17 | +72.7% |
| Recurring financial income | 75 | €23 | €40 | +€17 | +72.7% |
| Financial charges | 65/66B | €5,100 | €3,473 | -€1,628 | -31.9% |
| Recurring financial charges | 65 | €5,100 | €3,473 | -€1,628 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,169 | €3,420 | +€15,589 | |
| Income taxes | 67/77 | - | €709 | +€709 | |
| Profit (loss) for the period | 9904 | -€12,169 | €2,711 | +€14,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,169 | €2,711 | +€14,880 |
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 27 October 2026 via checked.be.