BOTANICA BRUSSELS: what changed
What changed
BOTANICA BRUSSELS
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
€38,127
2025 · -€2,984+€41,112
Equity
€352,488
2025 · €318,123+€34,365
Cash
€88,709
2025 · €69,267+€19,442
Balance sheet total
€903,514
2025 · €905,819-€2,305
Largest movements
Assets
- Tangible fixed assets -€41,047
down €41,047 (-6.3%), from €654,891 to €613,844
of which Land and buildings: -€31,312
- Stocks and contracts +€20,886
up €20,886 (+14.8%), from €141,155 to €162,041
- Cash +€19,442
up €19,442 (+28.1%), from €69,267 to €88,709
mainly Depreciation (+€44,013) and Net result for the year (+€38,127)
Equity and liabilities
- Debts after one year -€41,899
down €41,899 (-12.2%), from €343,035 to €301,136
- Reserves +€38,000
up €38,000 (+78.0%), from €48,712 to €86,712
- Trade debts -€16,267
down €16,267 (-76.2%), from €21,354 to €5,087
- Current portion of long-term debt +€12,279
up €12,279 (+28.6%), from €42,976 to €55,255
- Other debts +€10,472
up €10,472 (+7.8%), from €133,470 to €143,943
Income statement
- Gross operating margin +€75,636
up €75,636 (+40.3%), from €187,607 to €263,243
- Taxes +€18,349
up €18,349 (+1,019%), from €1,801 to €20,150
- Financial charges +€10,574
up €10,574 (+34.0%), from €31,108 to €41,682
- Staff costs +€8,487
up €8,487 (+7.8%), from €108,671 to €117,158
- Other operating charges -€3,819
down €3,819 (-41.2%), from €9,261 to €5,442
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€2,984
Gross operating margin
+€75,636
Staff costs
-€8,487
Depreciation
-€351
Provisions
-€640
Other operating charges
+€3,819
Financial income
+€58
Financial charges
-€10,574
Taxes
-€18,349
Result 2026
€38,127
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€53,448
Investment
-€2,966
Financing
-€31,040
Cash 2025
€69,267
From operations (derived)
+€53,448
Net result for the year
+€38,127
Depreciation
+€44,013
Stocks and contracts
-€20,886
Receivables within one year
+€2,647
Deferred charges and accrued income
-€1,061
Provisions
+€584
Trade debts
-€16,267
Tax, wage and social debts
-€4,182
Other debts
+€10,472
Investment (derived)
-€2,966
Investment in fixed assets (net)
-€2,966
Financing
-€31,040
Debts after one year
-€41,899
Current portion of long-term debt
+€12,279
Short-term financial debts
+€2,342
Contributions, distributions and other
-€3,763
Cash 2026
€88,709
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €905,819 | €903,514 | -€2,305 | -0.3% |
| Fixed assets | 21/28 | €655,161 | €614,114 | -€41,047 | -6.3% |
| Tangible fixed assets | 22/27 | €654,891 | €613,844 | -€41,047 | -6.3% |
| Land and buildings | 22 | €617,070 | €585,758 | -€31,312 | -5.1% |
| Furniture and vehicles | 24 | €3,603 | €3,582 | -€21 | -0.6% |
| Other tangible fixed assets | 26 | €34,218 | €24,504 | -€9,714 | -28.4% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €250,658 | €289,400 | +€38,742 | +15.5% |
| Stocks and contracts in progress | 3 | €141,155 | €162,041 | +€20,886 | +14.8% |
| Stocks | 30/36 | €141,155 | €162,041 | +€20,886 | +14.8% |
| Amounts receivable within one year | 40/41 | €39,730 | €37,083 | -€2,647 | -6.7% |
| Trade receivables | 40 | €2,030 | €9,425 | +€7,395 | +364% |
| Other amounts receivable | 41 | €37,700 | €27,658 | -€10,042 | -26.6% |
| Cash at bank and in hand | 54/58 | €69,267 | €88,709 | +€19,442 | +28.1% |
| Deferred charges and accrued income | 490/1 | €506 | €1,567 | +€1,061 | +210% |
| Total equity and liabilities | 10/49 | €905,819 | €903,514 | -€2,305 | -0.3% |
| Equity | 10/15 | €318,123 | €352,488 | +€34,365 | +10.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €48,712 | €86,712 | +€38,000 | +78.0% |
| Distributable reserves | 133 | €48,712 | €86,712 | +€38,000 | +78.0% |
| Profit (loss) carried forward | 14 | €178,799 | €178,927 | +€127 | +0.1% |
| Investment grants | 15 | €78,612 | €74,849 | -€3,763 | -4.8% |
| Provisions and deferred taxes | 16 | €18,473 | €19,058 | +€584 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €18,473 | €19,058 | +€584 | +3.2% |
| Other liabilities and charges | 164/5 | €18,473 | €19,058 | +€584 | +3.2% |
| Amounts payable | 17/49 | €569,223 | €531,969 | -€37,254 | -6.5% |
| Amounts payable after more than one year | 17 | €343,035 | €301,136 | -€41,899 | -12.2% |
| Financial debts | 170/4 | €343,035 | €301,136 | -€41,899 | -12.2% |
| Amounts payable within one year | 42/48 | €226,188 | €230,833 | +€4,645 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €42,976 | €55,255 | +€12,279 | +28.6% |
| Financial debts | 43 | - | €2,342 | +€2,342 | |
| Credit institutions | 430/8 | - | €2,342 | +€2,342 | |
| Trade debts | 44 | €21,354 | €5,087 | -€16,267 | -76.2% |
| Suppliers | 440/4 | €21,354 | €5,087 | -€16,267 | -76.2% |
| Taxes, remuneration and social security | 45 | €28,387 | €24,205 | -€4,182 | -14.7% |
| Taxes | 450/3 | €6,678 | €11,376 | +€4,698 | +70.3% |
| Remuneration and social security | 454/9 | €21,709 | €12,829 | -€8,879 | -40.9% |
| Other amounts payable | 47/48 | €133,470 | €143,943 | +€10,472 | +7.8% |
| Remuneration, social security and pensions | 62 | €108,671 | €117,158 | +€8,487 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,662 | €44,013 | +€351 | +0.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€55 | €584 | +€640 | |
| Other operating charges | 640/8 | €9,261 | €5,442 | -€3,819 | -41.2% |
| Gross operating margin | 9900 | €187,607 | €263,243 | +€75,636 | +40.3% |
| Operating profit (loss) | 9901 | €26,068 | €96,046 | +€69,978 | +268% |
| Financial income | 75/76B | €3,856 | €3,913 | +€58 | +1.5% |
| Recurring financial income | 75 | €3,856 | €3,913 | +€58 | +1.5% |
| Financial charges | 65/66B | €31,108 | €41,682 | +€10,574 | +34.0% |
| Recurring financial charges | 65 | €31,108 | €41,682 | +€10,574 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,184 | €58,277 | +€59,461 | |
| Income taxes | 67/77 | €1,801 | €20,150 | +€18,349 | +1,019% |
| Profit (loss) for the period | 9904 | -€2,984 | €38,127 | +€41,112 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,984 | €38,127 | +€41,112 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.