DILYA 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.
DILYA FLOWERS
Largest movements
- Stocks and contracts -€4,250
no longer reported in 2025 (was €4,250)
- Cash +€2,076
up €2,076 (+545%), from €381 to €2,457
mainly Stocks and contracts (+€4,250) and Deferred charges and accrued income (+€1,220)
- Deferred charges and accrued income -€1,220
down €1,220 (-95.8%), from €1,274 to €54
- Tangible fixed assets -€534
down €534 (-100%), from €534 to €0
- Receivables within one year +€118
up €118 (+73.0%), from €162 to €281
- Tax, wage and social debts -€1,940
no longer reported in 2025 (was €1,940)
- Profit (loss) carried forward -€1,718
down €1,718 (-220%), from -€782 to -€2,500
- Trade debts -€167
down €167 (-24.1%), from €693 to €526
- Accrued charges and deferred income +€148
new in 2025: €148
- Other debts -€133
down €133 (-3.5%), from €3,750 to €3,617
- Gross operating margin -€486
down €486 (-4.6%), from €10,504 to €10,019
- Staff costs +€207
up €207 (+1.9%), from €10,842 to €11,049
- Depreciation -€154
down €154 (-22.4%), from €688 to €534
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 | €6,601 | €2,791 | -€3,810 | -57.7% |
| Fixed assets | 21/28 | €534 | €0 | -€534 | -100% |
| Tangible fixed assets | 22/27 | €534 | €0 | -€534 | -100% |
| Furniture and vehicles | 24 | €534 | €0 | -€534 | -100% |
| Current assets | 29/58 | €6,067 | €2,791 | -€3,276 | -54.0% |
| Stocks and contracts in progress | 3 | €4,250 | - | -€4,250 | |
| Stocks | 30/36 | €4,250 | - | -€4,250 | |
| Amounts receivable within one year | 40/41 | €162 | €281 | +€118 | +73.0% |
| Other amounts receivable | 41 | €162 | €281 | +€118 | +73.0% |
| Cash at bank and in hand | 54/58 | €381 | €2,457 | +€2,076 | +545% |
| Deferred charges and accrued income | 490/1 | €1,274 | €54 | -€1,220 | -95.8% |
| Total equity and liabilities | 10/49 | €6,601 | €2,791 | -€3,810 | -57.7% |
| Equity | 10/15 | €218 | -€1,500 | -€1,718 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€782 | -€2,500 | -€1,718 | -220% |
| Amounts payable | 17/49 | €6,383 | €4,291 | -€2,092 | -32.8% |
| Amounts payable within one year | 42/48 | €6,383 | €4,143 | -€2,240 | -35.1% |
| Trade debts | 44 | €693 | €526 | -€167 | -24.1% |
| Suppliers | 440/4 | €693 | €526 | -€167 | -24.1% |
| Taxes, remuneration and social security | 45 | €1,940 | - | -€1,940 | |
| Remuneration and social security | 454/9 | €1,940 | - | -€1,940 | |
| Other amounts payable | 47/48 | €3,750 | €3,617 | -€133 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €148 | +€148 | |
| Remuneration, social security and pensions | 62 | €10,842 | €11,049 | +€207 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €534 | -€154 | -22.4% |
| Gross operating margin | 9900 | €10,504 | €10,019 | -€486 | -4.6% |
| Operating profit (loss) | 9901 | -€1,026 | -€1,564 | -€539 | -52.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €129 | €154 | +€25 | +19.6% |
| Recurring financial charges | 65 | €129 | €154 | +€25 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,154 | -€1,718 | -€564 | -48.9% |
| Profit (loss) for the period | 9904 | -€1,154 | -€1,718 | -€564 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,154 | -€1,718 | -€564 | -48.9% |
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 17 October 2026 via checked.be.