Fin 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.
Fin Flowers
Largest movements
- Cash +€49,396
up €49,396 (+136%), from €36,370 to €85,766
mainly Net result for the year (+€52,228) and Tax, wage and social debts (+€10,349)
- Receivables within one year +€15,057
up €15,057 (+104%), from €14,520 to €29,577
- Tangible fixed assets +€2,101
new in 2025: €2,101
- Reserves +€52,228
up €52,228 (+348%), from €14,987 to €67,215
- Tax, wage and social debts +€10,349
up €10,349 (+54.4%), from €19,035 to €29,385
- Other debts +€5,152
up €5,152 (+59.1%), from €8,721 to €13,874
- Gross operating margin +€47,144
up €47,144 (+230%), from €20,483 to €67,627
- Taxes +€8,823
up €8,823 (+176%), from €5,014 to €13,837
- Financial charges +€721
up €721 (+230%), from €314 to €1,034
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 | €50,890 | €118,193 | +€67,303 | +132% |
| Fixed assets | 21/28 | - | €2,101 | +€2,101 | |
| Tangible fixed assets | 22/27 | - | €2,101 | +€2,101 | |
| Plant, machinery and equipment | 23 | - | €2,101 | +€2,101 | |
| Current assets | 29/58 | €50,890 | €116,092 | +€65,203 | +128% |
| Amounts receivable within one year | 40/41 | €14,520 | €29,577 | +€15,057 | +104% |
| Trade receivables | 40 | €14,520 | €29,577 | +€15,057 | +104% |
| Cash at bank and in hand | 54/58 | €36,370 | €85,766 | +€49,396 | +136% |
| Deferred charges and accrued income | 490/1 | - | €750 | +€750 | |
| Total equity and liabilities | 10/49 | €50,890 | €118,193 | +€67,303 | +132% |
| Equity | 10/15 | €19,987 | €72,215 | +€52,228 | +261% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,987 | €67,215 | +€52,228 | +348% |
| Distributable reserves | 133 | €14,987 | €67,215 | +€52,228 | +348% |
| Amounts payable | 17/49 | €30,903 | €45,978 | +€15,075 | +48.8% |
| Amounts payable within one year | 42/48 | €30,603 | €45,978 | +€15,375 | +50.2% |
| Trade debts | 44 | €2,847 | €2,720 | -€127 | -4.4% |
| Suppliers | 440/4 | €2,847 | €2,720 | -€127 | -4.4% |
| Taxes, remuneration and social security | 45 | €19,035 | €29,385 | +€10,349 | +54.4% |
| Taxes | 450/3 | €19,035 | €29,385 | +€10,349 | +54.4% |
| Other amounts payable | 47/48 | €8,721 | €13,874 | +€5,152 | +59.1% |
| Accrued charges and deferred income | 492/3 | €300 | €0 | -€300 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €325 | +€325 | |
| Other operating charges | 640/8 | €169 | €203 | +€34 | +20.1% |
| Gross operating margin | 9900 | €20,483 | €67,627 | +€47,144 | +230% |
| Operating profit (loss) | 9901 | €20,314 | €67,099 | +€46,785 | +230% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €314 | €1,034 | +€721 | +230% |
| Recurring financial charges | 65 | €314 | €1,034 | +€721 | +230% |
| Profit (loss) for the period before taxes | 9903 | €20,001 | €66,065 | +€46,064 | +230% |
| Income taxes | 67/77 | €5,014 | €13,837 | +€8,823 | +176% |
| Profit (loss) for the period | 9904 | €14,987 | €52,228 | +€37,242 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €14,987 | €52,228 | +€37,242 | +248% |
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 16 October 2026 via checked.be.