Flower Factory: 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.
Flower Factory
Largest movements
- Cash -€21,159
down €21,159 (-64.8%), from €32,673 to €11,514
mainly Trade debts (-€25,515) and Net result for the year (-€4,573)
- Receivables within one year -€6,258
down €6,258 (-12.5%), from €50,151 to €43,892
of which Trade receivables: -€5,231
- Tangible fixed assets -€2,671
down €2,671 (-100%), from €2,671 to €0
of which Plant, machinery and equipment: -€1,516
- Trade debts -€25,515
down €25,515 (-50.5%), from €50,568 to €25,053
- Profit (loss) carried forward -€4,573
down €4,573 (-4.5%), from -€101,140 to -€105,714
- Gross operating margin +€29,853
up €29,853 (+94.2%), from -€31,677 to -€1,824
- Other operating charges +€2,668
up €2,668 (+101,443%), from €3 to €2,671
- Financial charges -€2,306
down €2,306 (-96.2%), from €2,398 to €91
- Depreciation -€1,446
no longer reported in 2025 (was €1,446)
- Financial income -€982
down €982 (-98.7%), from €994 to €13
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 | €85,595 | €55,507 | -€30,088 | -35.2% |
| Fixed assets | 21/28 | €2,771 | €100 | -€2,671 | -96.4% |
| Tangible fixed assets | 22/27 | €2,671 | €0 | -€2,671 | -100% |
| Plant, machinery and equipment | 23 | €1,516 | - | -€1,516 | |
| Other tangible fixed assets | 26 | €1,154 | - | -€1,154 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €82,824 | €55,407 | -€27,417 | -33.1% |
| Amounts receivable within one year | 40/41 | €50,151 | €43,892 | -€6,258 | -12.5% |
| Trade receivables | 40 | €49,076 | €43,844 | -€5,231 | -10.7% |
| Other amounts receivable | 41 | €1,075 | €48 | -€1,027 | -95.5% |
| Cash at bank and in hand | 54/58 | €32,673 | €11,514 | -€21,159 | -64.8% |
| Total equity and liabilities | 10/49 | €85,595 | €55,507 | -€30,088 | -35.2% |
| Equity | 10/15 | -€81,140 | -€85,714 | -€4,573 | -5.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,140 | -€105,714 | -€4,573 | -4.5% |
| Amounts payable | 17/49 | €166,735 | €141,221 | -€25,515 | -15.3% |
| Amounts payable within one year | 42/48 | €166,735 | €141,221 | -€25,515 | -15.3% |
| Trade debts | 44 | €50,568 | €25,053 | -€25,515 | -50.5% |
| Suppliers | 440/4 | €50,568 | €25,053 | -€25,515 | -50.5% |
| Other amounts payable | 47/48 | €116,167 | €116,167 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,446 | - | -€1,446 | |
| Other operating charges | 640/8 | €3 | €2,671 | +€2,668 | +101,443% |
| Gross operating margin | 9900 | -€31,677 | -€1,824 | +€29,853 | +94.2% |
| Operating profit (loss) | 9901 | -€33,126 | -€4,495 | +€28,631 | +86.4% |
| Financial income | 75/76B | €994 | €13 | -€982 | -98.7% |
| Recurring financial income | 75 | €994 | €13 | -€982 | -98.7% |
| Financial charges | 65/66B | €2,398 | €91 | -€2,306 | -96.2% |
| Recurring financial charges | 65 | €2,398 | €91 | -€2,306 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | -€34,529 | -€4,573 | +€29,955 | +86.8% |
| Profit (loss) for the period | 9904 | -€34,529 | -€4,573 | +€29,955 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,529 | -€4,573 | +€29,955 | +86.8% |
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 19 October 2026 via checked.be.