CH FLOWERS: 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.
CH FLOWERS
Largest movements
- Cash +€39,605
up €39,605 (+20.6%), from €191,837 to €231,443
mainly Net result for the year (+€81,110) and Depreciation (+€74,538)
- Tangible fixed assets -€10,567
down €10,567 (-5.2%), from €204,622 to €194,055
of which Furniture and vehicles: -€27,522
- Receivables within one year +€9,744
up €9,744 (+28.8%), from €33,871 to €43,615
of which Other amounts receivable: +€6,508
- Stocks and contracts -€5,964
down €5,964 (-8.6%), from €69,101 to €63,136
- Reserves +€81,110
up €81,110 (+22.9%), from €354,032 to €435,142
of which Distributable reserves: +€81,110
- Debts after one year -€27,592
down €27,592 (-40.4%), from €68,272 to €40,680
- Tax, wage and social debts -€15,142
down €15,142 (-44.8%), from €33,787 to €18,645
of which Taxes: -€14,556
- Current portion of long-term debt -€10,296
down €10,296 (-27.2%), from €37,888 to €27,592
- Depreciation +€17,268
up €17,268 (+30.2%), from €57,271 to €74,538
- Gross operating margin +€16,533
up €16,533 (+5.9%), from €278,958 to €295,491
- Staff costs +€5,442
up €5,442 (+6.1%), from €88,762 to €94,204
- Taxes -€5,042
down €5,042 (-13.1%), from €38,407 to €33,365
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 | €504,182 | €536,596 | +€32,414 | +6.4% |
| Fixed assets | 21/28 | €204,622 | €194,055 | -€10,567 | -5.2% |
| Tangible fixed assets | 22/27 | €204,622 | €194,055 | -€10,567 | -5.2% |
| Plant, machinery and equipment | 23 | €100,477 | €115,384 | +€14,908 | +14.8% |
| Furniture and vehicles | 24 | €93,238 | €65,715 | -€27,522 | -29.5% |
| Other tangible fixed assets | 26 | €10,908 | €12,955 | +€2,048 | +18.8% |
| Current assets | 29/58 | €299,560 | €342,542 | +€42,981 | +14.3% |
| Stocks and contracts in progress | 3 | €69,101 | €63,136 | -€5,964 | -8.6% |
| Stocks | 30/36 | €69,101 | €63,136 | -€5,964 | -8.6% |
| Amounts receivable within one year | 40/41 | €33,871 | €43,615 | +€9,744 | +28.8% |
| Trade receivables | 40 | €24,022 | €27,258 | +€3,236 | +13.5% |
| Other amounts receivable | 41 | €9,849 | €16,357 | +€6,508 | +66.1% |
| Cash at bank and in hand | 54/58 | €191,837 | €231,443 | +€39,605 | +20.6% |
| Deferred charges and accrued income | 490/1 | €4,752 | €4,348 | -€404 | -8.5% |
| Total equity and liabilities | 10/49 | €504,182 | €536,596 | +€32,414 | +6.4% |
| Equity | 10/15 | €360,380 | €441,490 | +€81,110 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €354,032 | €435,142 | +€81,110 | +22.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €352,172 | €433,282 | +€81,110 | +23.0% |
| Profit (loss) carried forward | 14 | €148 | €148 | = | 0.0% |
| Amounts payable | 17/49 | €143,802 | €95,106 | -€48,696 | -33.9% |
| Amounts payable after more than one year | 17 | €68,272 | €40,680 | -€27,592 | -40.4% |
| Financial debts | 170/4 | €68,272 | €40,680 | -€27,592 | -40.4% |
| Amounts payable within one year | 42/48 | €75,530 | €54,426 | -€21,104 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €37,888 | €27,592 | -€10,296 | -27.2% |
| Trade debts | 44 | €3,855 | €8,189 | +€4,334 | +112.4% |
| Suppliers | 440/4 | €3,855 | €8,189 | +€4,334 | +112.4% |
| Taxes, remuneration and social security | 45 | €33,787 | €18,645 | -€15,142 | -44.8% |
| Taxes | 450/3 | €20,771 | €6,214 | -€14,556 | -70.1% |
| Remuneration and social security | 454/9 | €13,016 | €12,431 | -€586 | -4.5% |
| Remuneration, social security and pensions | 62 | €88,762 | €94,204 | +€5,442 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,271 | €74,538 | +€17,268 | +30.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,868 | +€1,868 | |
| Other operating charges | 640/8 | €7,913 | €6,020 | -€1,894 | -23.9% |
| Gross operating margin | 9900 | €278,958 | €295,491 | +€16,533 | +5.9% |
| Operating profit (loss) | 9901 | €125,011 | €118,860 | -€6,151 | -4.9% |
| Financial income | 75/76B | €731 | €1,196 | +€465 | +63.6% |
| Recurring financial income | 75 | €731 | €1,196 | +€465 | +63.6% |
| Financial charges | 65/66B | €7,575 | €5,581 | -€1,994 | -26.3% |
| Recurring financial charges | 65 | €7,575 | €5,581 | -€1,994 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €118,168 | €114,475 | -€3,692 | -3.1% |
| Income taxes | 67/77 | €38,407 | €33,365 | -€5,042 | -13.1% |
| Profit (loss) for the period | 9904 | €79,760 | €81,110 | +€1,350 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,760 | €81,110 | +€1,350 | +1.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.