E Fiori e Piante: 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.
E Fiori e Piante
Largest movements
- Receivables within one year -€2,603
down €2,603 (-3.4%), from €75,781 to €73,178
of which Trade receivables: -€2,603
- Cash -€1,329
down €1,329 (-72.7%), from €1,827 to €498
mainly Current portion of long-term debt (-€2,760) and Trade debts (-€604)
- Current portion of long-term debt -€2,760
down €2,760 (-8.3%), from €33,319 to €30,559
- Other operating charges +€407
up €407 (+478%), from €85 to €492
- Taxes -€266
no longer reported in 2025 (was €266)
- Gross operating margin +€87
up €87, from €0 to €87
- Financial charges -€29
down €29 (-15.1%), from €192 to €163
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 | €82,858 | €78,927 | -€3,932 | -4.7% |
| Fixed assets | 21/28 | €3,500 | €3,500 | = | 0.0% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €79,358 | €75,427 | -€3,932 | -5.0% |
| Amounts receivable within one year | 40/41 | €75,781 | €73,178 | -€2,603 | -3.4% |
| Trade receivables | 40 | €63,213 | €60,610 | -€2,603 | -4.1% |
| Other amounts receivable | 41 | €12,568 | €12,568 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,827 | €498 | -€1,329 | -72.7% |
| Deferred charges and accrued income | 490/1 | €1,750 | €1,750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,858 | €78,927 | -€3,932 | -4.7% |
| Equity | 10/15 | €10,517 | €9,949 | -€568 | -5.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | - | €10,000 | +€10,000 | |
| Issued capital | 100 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €517 | -€51 | -€568 | |
| Amounts payable | 17/49 | €72,342 | €68,978 | -€3,364 | -4.6% |
| Amounts payable within one year | 42/48 | €72,342 | €68,978 | -€3,364 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €33,319 | €30,559 | -€2,760 | -8.3% |
| Trade debts | 44 | €39,023 | €38,419 | -€604 | -1.5% |
| Suppliers | 440/4 | €39,023 | €38,419 | -€604 | -1.5% |
| Other operating charges | 640/8 | €85 | €492 | +€407 | +478% |
| Gross operating margin | 9900 | €0 | €87 | +€87 | |
| Operating profit (loss) | 9901 | -€85 | -€405 | -€320 | -376% |
| Financial charges | 65/66B | €192 | €163 | -€29 | -15.1% |
| Recurring financial charges | 65 | €192 | €163 | -€29 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€277 | -€568 | -€291 | -105% |
| Income taxes | 67/77 | €266 | - | -€266 | |
| Profit (loss) for the period | 9904 | -€544 | -€568 | -€24 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€544 | -€568 | -€24 | -4.5% |
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 31 October 2026 via checked.be.