FLOWER: 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.
FLOWER
Largest movements
- Cash +€35,170
up €35,170 (+912.9%), from €3,853 to €39,023
mainly Current investments (+€34,984) and Receivables within one year (+€7,752)
- Current investments -€34,984
down €34,984 (-5.7%), from €610,542 to €575,558
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€20,725
down €20,725 (-68.0%), from €30,467 to €9,742
- Financial income -€14,518
down €14,518 (-47.8%), from €30,353 to €15,835
of which Financial income: -€14,518
- Gross operating margin +€1,870
up €1,870 (+18.1%), from -€10,326 to -€8,456
- Taxes -€1,742
down €1,742 (-100.0%), from €1,742 to €0
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 | €1,017,906 | €1,014,209 | -€3,697 | -0.4% |
| Fixed assets | 21/28 | €394,486 | €398,355 | +€3,869 | +1.0% |
| Financial fixed assets | 28 | €394,486 | €398,355 | +€3,869 | +1.0% |
| Current assets | 29/58 | €623,420 | €615,855 | -€7,566 | -1.2% |
| Amounts receivable within one year | 40/41 | €9,026 | €1,274 | -€7,752 | -85.9% |
| Other amounts receivable | 41 | €9,026 | €1,274 | -€7,752 | -85.9% |
| Current investments | 50/53 | €610,542 | €575,558 | -€34,984 | -5.7% |
| Cash at bank and in hand | 54/58 | €3,853 | €39,023 | +€35,170 | +912.9% |
| Total equity and liabilities | 10/49 | €1,017,906 | €1,014,209 | -€3,697 | -0.4% |
| Equity | 10/15 | €852,912 | €849,550 | -€3,362 | -0.4% |
| Contributions | 10/11 | €874,369 | €874,369 | = | 0.0% |
| Reserves | 13 | €2,400 | €2,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,857 | -€27,219 | -€3,362 | -14.1% |
| Amounts payable | 17/49 | €164,994 | €164,659 | -€335 | -0.2% |
| Amounts payable within one year | 42/48 | €163,153 | €163,215 | +€62 | 0.0% |
| Financial debts | 43 | €160,000 | €160,004 | +€4 | 0.0% |
| Credit institutions | 430/8 | €160,000 | €160,004 | +€4 | 0.0% |
| Trade debts | 44 | €2,543 | €2,602 | +€58 | +2.3% |
| Suppliers | 440/4 | €2,543 | €2,602 | +€58 | +2.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €609 | €609 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,841 | €1,444 | -€397 | -21.6% |
| Other operating charges | 640/8 | €1,018 | €998 | -€19 | -1.9% |
| Gross operating margin | 9900 | -€10,326 | -€8,456 | +€1,870 | +18.1% |
| Operating profit (loss) | 9901 | -€11,344 | -€9,455 | +€1,889 | +16.6% |
| Financial income | 75/76B | €30,353 | €15,835 | -€14,518 | -47.8% |
| Recurring financial income | 75 | €30,353 | €15,835 | -€14,518 | -47.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €30,467 | €9,742 | -€20,725 | -68.0% |
| Recurring financial charges | 65 | €30,467 | €9,742 | -€20,725 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,458 | -€3,362 | +€8,095 | +70.7% |
| Income taxes | 67/77 | €1,742 | €0 | -€1,742 | -100.0% |
| Profit (loss) for the period | 9904 | -€13,200 | -€3,362 | +€9,837 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,200 | -€3,362 | +€9,837 | +74.5% |
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 5 October 2026 via checked.be.