Flower Garden: 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.
What changed
Flower Garden
NACE 01.191, Growing of flowers
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,066
2024 · -€49,233+€42,167
Equity
-€141,796
2024 · -€134,731-€7,066
Cash
€20,476
2024 · €11,594+€8,882
Balance sheet total
€1.3m
2024 · €1.1m+€132,118
Largest movements
Assets
- Stocks and contracts +€102,442
up €102,442 (+87.4%), from €117,158 to €219,600
Equity and liabilities
- Other debts +€175,193
up €175,193 (+32.9%), from €532,716 to €707,909
- Debts after one year -€43,630
down €43,630 (-6.9%), from €629,599 to €585,969
Income statement
- Gross operating margin +€48,476
up €48,476 (+96.6%), from €50,208 to €98,684
- Depreciation +€11,599
up €11,599 (+16.5%), from €70,441 to €82,040
- Other operating charges -€4,447
down €4,447 (-41.8%), from €10,628 to €6,180
- Financial charges -€1,118
down €1,118 (-6.0%), from €18,719 to €17,601
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.
Result 2024
-€49,233
Gross operating margin
+€48,476
Depreciation
-€11,599
Other operating charges
+€4,447
Financial income
-€276
Financial charges
+€1,118
Result 2025
-€7,066
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.
From operations
+€141,745
Investment
-€90,214
Financing
-€42,649
Cash 2024
€11,594
From operations (derived)
+€141,745
Net result for the year
-€7,066
Depreciation
+€82,040
Stocks and contracts
-€102,442
Receivables within one year
-€3,522
Deferred charges and accrued income
-€9,097
Trade debts
+€6,398
Other debts
+€175,193
Accrued charges and deferred income
+€242
Investment (derived)
-€90,214
Investment in fixed assets (net)
-€90,214
Financing
-€42,649
Debts after one year
-€43,630
Current portion of long-term debt
+€981
Cash 2025
€20,476
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,120,071 | €1,252,189 | +€132,118 | +11.8% |
| Fixed assets | 21/28 | €977,934 | €986,108 | +€8,174 | +0.8% |
| Tangible fixed assets | 22/27 | €977,934 | €986,108 | +€8,174 | +0.8% |
| Land and buildings | 22 | €804,519 | €832,138 | +€27,619 | +3.4% |
| Plant, machinery and equipment | 23 | €163,015 | €145,409 | -€17,606 | -10.8% |
| Furniture and vehicles | 24 | €10,400 | €8,562 | -€1,838 | -17.7% |
| Current assets | 29/58 | €142,138 | €266,081 | +€123,944 | +87.2% |
| Stocks and contracts in progress | 3 | €117,158 | €219,600 | +€102,442 | +87.4% |
| Stocks | 30/36 | €117,158 | €219,600 | +€102,442 | +87.4% |
| Amounts receivable within one year | 40/41 | €9,906 | €13,428 | +€3,522 | +35.6% |
| Trade receivables | 40 | €2,777 | €4,653 | +€1,876 | +67.5% |
| Other amounts receivable | 41 | €7,129 | €8,775 | +€1,647 | +23.1% |
| Cash at bank and in hand | 54/58 | €11,594 | €20,476 | +€8,882 | +76.6% |
| Deferred charges and accrued income | 490/1 | €3,480 | €12,577 | +€9,097 | +261.4% |
| Total equity and liabilities | 10/49 | €1,120,071 | €1,252,189 | +€132,118 | +11.8% |
| Equity | 10/15 | -€134,731 | -€141,796 | -€7,066 | -5.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,731 | -€146,796 | -€7,066 | -5.1% |
| Amounts payable | 17/49 | €1,254,802 | €1,393,986 | +€139,184 | +11.1% |
| Amounts payable after more than one year | 17 | €629,599 | €585,969 | -€43,630 | -6.9% |
| Financial debts | 170/4 | €629,599 | €585,969 | -€43,630 | -6.9% |
| Amounts payable within one year | 42/48 | €625,204 | €807,775 | +€182,571 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €42,649 | €43,630 | +€981 | +2.3% |
| Trade debts | 44 | €48,338 | €54,736 | +€6,398 | +13.2% |
| Suppliers | 440/4 | €48,338 | €54,736 | +€6,398 | +13.2% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €532,716 | €707,909 | +€175,193 | +32.9% |
| Accrued charges and deferred income | 492/3 | - | €242 | +€242 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,441 | €82,040 | +€11,599 | +16.5% |
| Other operating charges | 640/8 | €10,628 | €6,180 | -€4,447 | -41.8% |
| Gross operating margin | 9900 | €50,208 | €98,684 | +€48,476 | +96.6% |
| Operating profit (loss) | 9901 | -€30,861 | €10,464 | +€41,325 | |
| Financial income | 75/76B | €347 | €72 | -€276 | -79.3% |
| Recurring financial income | 75 | €347 | €72 | -€276 | -79.3% |
| Financial charges | 65/66B | €18,719 | €17,601 | -€1,118 | -6.0% |
| Recurring financial charges | 65 | €18,719 | €17,601 | -€1,118 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€49,233 | -€7,066 | +€42,167 | +85.6% |
| Profit (loss) for the period | 9904 | -€49,233 | -€7,066 | +€42,167 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,233 | -€7,066 | +€42,167 | +85.6% |
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 10 October 2026 via checked.be.