DELLFLORA: 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.
DELLFLORA
Largest movements
- Tangible fixed assets +€102,163
up €102,163 (+86.6%), from €117,933 to €220,096
of which Leasing and similar rights: +€73,263
- Cash +€67,525
up €67,525 (+71.4%), from €94,519 to €162,044
mainly Net result for the year (+€58,817) and Depreciation (+€40,573)
- Stocks and contracts -€11,577
down €11,577 (-28.6%), from €40,449 to €28,872
- Reserves +€58,817
up €58,817 (+68.7%), from €85,598 to €144,414
- Debts after one year +€30,349
up €30,349 (+73.4%), from €41,355 to €71,705
- Other debts +€23,212
up €23,212 (+61.2%), from €37,937 to €61,150
- Trade debts +€19,526
up €19,526 (+405.0%), from €4,821 to €24,347
- Tax, wage and social debts +€16,488
up €16,488 (+53.3%), from €30,945 to €47,433
of which Taxes: +€11,589
- Gross operating margin +€50,234
up €50,234 (+43.3%), from €116,027 to €166,262
- Depreciation +€25,517
up €25,517 (+169.5%), from €15,056 to €40,573
- Staff costs +€5,687
up €5,687 (+19.8%), from €28,663 to €34,350
- Financial charges +€3,867
up €3,867 (+50.0%), from €7,730 to €11,597
- Taxes +€2,642
up €2,642 (+15.0%), from €17,628 to €20,270
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 | €258,104 | €423,106 | +€165,003 | +63.9% |
| Fixed assets | 21/28 | €117,933 | €224,009 | +€106,076 | +89.9% |
| Intangible fixed assets | 21 | - | €3,912 | +€3,912 | |
| Tangible fixed assets | 22/27 | €117,933 | €220,096 | +€102,163 | +86.6% |
| Plant, machinery and equipment | 23 | €45,721 | €50,261 | +€4,540 | +9.9% |
| Furniture and vehicles | 24 | €22,048 | €35,477 | +€13,428 | +60.9% |
| Leasing and similar rights | 25 | - | €73,263 | +€73,263 | |
| Other tangible fixed assets | 26 | €50,164 | €61,097 | +€10,932 | +21.8% |
| Current assets | 29/58 | €140,170 | €199,097 | +€58,927 | +42.0% |
| Stocks and contracts in progress | 3 | €40,449 | €28,872 | -€11,577 | -28.6% |
| Stocks | 30/36 | €40,449 | €28,872 | -€11,577 | -28.6% |
| Amounts receivable within one year | 40/41 | €4,929 | €5,906 | +€977 | +19.8% |
| Trade receivables | 40 | €1,206 | €1,189 | -€17 | -1.4% |
| Other amounts receivable | 41 | €3,724 | €4,717 | +€993 | +26.7% |
| Cash at bank and in hand | 54/58 | €94,519 | €162,044 | +€67,525 | +71.4% |
| Deferred charges and accrued income | 490/1 | €273 | €2,275 | +€2,002 | +733.2% |
| Total equity and liabilities | 10/49 | €258,104 | €423,106 | +€165,003 | +63.9% |
| Equity | 10/15 | €95,598 | €154,414 | +€58,817 | +61.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €85,598 | €144,414 | +€58,817 | +68.7% |
| Distributable reserves | 133 | €85,598 | €144,414 | +€58,817 | +68.7% |
| Amounts payable | 17/49 | €162,506 | €268,692 | +€106,186 | +65.3% |
| Amounts payable after more than one year | 17 | €41,355 | €71,705 | +€30,349 | +73.4% |
| Financial debts | 170/4 | €41,355 | €71,705 | +€30,349 | +73.4% |
| Amounts payable within one year | 42/48 | €116,543 | €189,976 | +€73,433 | +63.0% |
| Current portion of amounts payable after more than one year | 42 | €17,840 | €32,047 | +€14,207 | +79.6% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €4,821 | €24,347 | +€19,526 | +405.0% |
| Suppliers | 440/4 | €4,821 | €24,347 | +€19,526 | +405.0% |
| Taxes, remuneration and social security | 45 | €30,945 | €47,433 | +€16,488 | +53.3% |
| Taxes | 450/3 | €26,052 | €37,642 | +€11,589 | +44.5% |
| Remuneration and social security | 454/9 | €4,892 | €9,791 | +€4,899 | +100.1% |
| Other amounts payable | 47/48 | €37,937 | €61,150 | +€23,212 | +61.2% |
| Accrued charges and deferred income | 492/3 | €4,607 | €7,011 | +€2,403 | +52.2% |
| Remuneration, social security and pensions | 62 | €28,663 | €34,350 | +€5,687 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,056 | €40,573 | +€25,517 | +169.5% |
| Other operating charges | 640/8 | €794 | €864 | +€70 | +8.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €116,027 | €166,262 | +€50,234 | +43.3% |
| Operating profit (loss) | 9901 | €71,514 | €90,475 | +€18,960 | +26.5% |
| Financial income | 75/76B | €456 | €208 | -€248 | -54.3% |
| Recurring financial income | 75 | €456 | €208 | -€248 | -54.3% |
| Financial charges | 65/66B | €7,730 | €11,597 | +€3,867 | +50.0% |
| Recurring financial charges | 65 | €7,730 | €11,597 | +€3,867 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €64,240 | €79,086 | +€14,846 | +23.1% |
| Income taxes | 67/77 | €17,628 | €20,270 | +€2,642 | +15.0% |
| Profit (loss) for the period | 9904 | €46,612 | €58,817 | +€12,204 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,612 | €58,817 | +€12,204 | +26.2% |
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 8 October 2026 via checked.be.