FAB 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.
FAB FLOWERS
Largest movements
- Receivables within one year -€17,703
down €17,703 (-51.8%), from €34,144 to €16,441
of which Trade receivables: -€19,861
- Cash -€11,351
down €11,351 (-55.0%), from €20,654 to €9,303
mainly Trade debts (-€28,835) and Investment in fixed assets (net) (-€4,804)
- Tangible fixed assets +€5,460
up €5,460 (+33.7%), from €16,225 to €21,685
of which Furniture and vehicles: +€5,460
- Deferred charges and accrued income +€1,768
up €1,768 (+24.8%), from €7,122 to €8,890
- Trade debts -€28,835
down €28,835 (-66.0%), from €43,675 to €14,840
- Profit (loss) carried forward +€7,650
up €7,650 (+120%), from €6,353 to €14,003
- Tax, wage and social debts -€1,298
down €1,298 (-10.4%), from €12,528 to €11,230
of which Taxes: -€785
- Turnover +€35,889
up €35,889 (+10.4%), from €345,553 to €381,442
- Purchases and services +€26,111
up €26,111 (+9.2%), from €283,914 to €310,025
- Gross operating margin +€9,779
up €9,779 (+15.9%), from €61,639 to €71,417
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,555 | €62,072 | -€22,483 | -26.6% |
| Fixed assets | 21/28 | €21,185 | €25,989 | +€4,804 | +22.7% |
| Tangible fixed assets | 22/27 | €16,225 | €21,685 | +€5,460 | +33.7% |
| Plant, machinery and equipment | 23 | €3,552 | €3,552 | = | 0.0% |
| Furniture and vehicles | 24 | €12,673 | €18,133 | +€5,460 | +43.1% |
| Financial fixed assets | 28 | €4,960 | €4,303 | -€657 | -13.2% |
| Current assets | 29/58 | €63,370 | €36,083 | -€27,287 | -43.1% |
| Stocks and contracts in progress | 3 | €1,450 | €1,450 | = | 0.0% |
| Stocks | 30/36 | €1,450 | €1,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,144 | €16,441 | -€17,703 | -51.8% |
| Trade receivables | 40 | €27,945 | €8,084 | -€19,861 | -71.1% |
| Other amounts receivable | 41 | €6,199 | €8,357 | +€2,158 | +34.8% |
| Cash at bank and in hand | 54/58 | €20,654 | €9,303 | -€11,351 | -55.0% |
| Deferred charges and accrued income | 490/1 | €7,122 | €8,890 | +€1,768 | +24.8% |
| Total equity and liabilities | 10/49 | €84,555 | €62,072 | -€22,483 | -26.6% |
| Equity | 10/15 | €28,353 | €36,003 | +€7,650 | +27.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,353 | €14,003 | +€7,650 | +120% |
| Amounts payable | 17/49 | €56,203 | €26,070 | -€30,133 | -53.6% |
| Amounts payable within one year | 42/48 | €56,203 | €26,070 | -€30,133 | -53.6% |
| Trade debts | 44 | €43,675 | €14,840 | -€28,835 | -66.0% |
| Suppliers | 440/4 | €43,675 | €14,840 | -€28,835 | -66.0% |
| Taxes, remuneration and social security | 45 | €12,528 | €11,230 | -€1,298 | -10.4% |
| Taxes | 450/3 | €2,232 | €1,447 | -€785 | -35.2% |
| Remuneration and social security | 454/9 | €10,296 | €9,783 | -€513 | -5.0% |
| Turnover | 70 | €345,553 | €381,442 | +€35,889 | +10.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €283,914 | €310,025 | +€26,111 | +9.2% |
| Remuneration, social security and pensions | 62 | €57,291 | €59,016 | +€1,724 | +3.0% |
| Other operating charges | 640/8 | €1,800 | €1,177 | -€623 | -34.6% |
| Gross operating margin | 9900 | €61,639 | €71,417 | +€9,779 | +15.9% |
| Operating profit (loss) | 9901 | €2,547 | €11,225 | +€8,677 | +341% |
| Financial income | 75/76B | €25 | €7 | -€18 | -73.1% |
| Recurring financial income | 75 | €25 | €7 | -€18 | -73.1% |
| Financial charges | 65/66B | €153 | €1,581 | +€1,428 | +933% |
| Recurring financial charges | 65 | €153 | €1,581 | +€1,428 | +933% |
| Profit (loss) for the period before taxes | 9903 | €2,419 | €9,650 | +€7,231 | +299% |
| Income taxes | 67/77 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period | 9904 | €2,419 | €7,650 | +€5,231 | +216% |
| Profit (loss) for the period to be appropriated | 9905 | €2,419 | €7,650 | +€5,231 | +216% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.