FLOWER LAND: 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 LAND
Largest movements
- Cash +€55,876
up €55,876 (+30.9%), from €180,564 to €236,440
mainly Net result for the year (+€128,274) and Depreciation (+€63,879)
- Tangible fixed assets +€43,096
up €43,096 (+20.5%), from €209,769 to €252,865
of which Leasing and similar rights: +€27,356
- Receivables within one year +€17,717
up €17,717 (+145%), from €12,230 to €29,947
of which Other amounts receivable: +€13,156
- Stocks and contracts +€5,726
up €5,726 (+15.4%), from €37,071 to €42,797
- Reserves +€128,000
up €128,000 (+48.3%), from €265,000 to €393,000
- Trade debts -€26,589
down €26,589 (-67.9%), from €39,166 to €12,577
- Tax, wage and social debts +€11,190
up €11,190 (+30.6%), from €36,557 to €47,747
of which Taxes: +€14,664
- Current portion of long-term debt +€10,075
up €10,075 (+34.2%), from €29,457 to €39,532
- Turnover +€210,556
up €210,556 (+17.7%), from €1.2m to €1.4m
- Purchases and services +€155,432
up €155,432 (+18.0%), from €863,574 to €1.0m
- Gross operating margin +€55,124
up €55,124 (+16.9%), from €325,738 to €380,862
- Staff costs -€21,637
down €21,637 (-16.1%), from €134,078 to €112,441
- Depreciation +€16,096
up €16,096 (+33.7%), from €47,783 to €63,879
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €449,444 | €570,779 | +€121,335 | +27.0% |
| Fixed assets | 21/28 | €214,769 | €261,365 | +€46,596 | +21.7% |
| Tangible fixed assets | 22/27 | €209,769 | €252,865 | +€43,096 | +20.5% |
| Plant, machinery and equipment | 23 | €1,510 | €3,159 | +€1,649 | +109% |
| Furniture and vehicles | 24 | €51,656 | €46,853 | -€4,803 | -9.3% |
| Leasing and similar rights | 25 | €88,897 | €116,253 | +€27,356 | +30.8% |
| Other tangible fixed assets | 26 | €67,706 | €86,600 | +€18,894 | +27.9% |
| Financial fixed assets | 28 | €5,000 | €8,500 | +€3,500 | +70.0% |
| Current assets | 29/58 | €234,675 | €309,414 | +€74,739 | +31.8% |
| Stocks and contracts in progress | 3 | €37,071 | €42,797 | +€5,726 | +15.4% |
| Stocks | 30/36 | €37,071 | €42,797 | +€5,726 | +15.4% |
| Amounts receivable within one year | 40/41 | €12,230 | €29,947 | +€17,717 | +145% |
| Trade receivables | 40 | €10,113 | €14,674 | +€4,561 | +45.1% |
| Other amounts receivable | 41 | €2,117 | €15,273 | +€13,156 | +621% |
| Cash at bank and in hand | 54/58 | €180,564 | €236,440 | +€55,876 | +30.9% |
| Deferred charges and accrued income | 490/1 | €4,810 | €230 | -€4,580 | -95.2% |
| Total equity and liabilities | 10/49 | €449,444 | €570,779 | +€121,335 | +27.0% |
| Equity | 10/15 | €283,005 | €411,279 | +€128,274 | +45.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €265,000 | €393,000 | +€128,000 | +48.3% |
| Distributable reserves | 133 | €265,000 | €393,000 | +€128,000 | +48.3% |
| Profit (loss) carried forward | 14 | €5,605 | €5,879 | +€274 | +4.9% |
| Amounts payable | 17/49 | €166,439 | €159,500 | -€6,939 | -4.2% |
| Amounts payable after more than one year | 17 | €61,037 | €59,005 | -€2,032 | -3.3% |
| Financial debts | 170/4 | €61,037 | €59,005 | -€2,032 | -3.3% |
| Amounts payable within one year | 42/48 | €105,180 | €100,495 | -€4,685 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €29,457 | €39,532 | +€10,075 | +34.2% |
| Trade debts | 44 | €39,166 | €12,577 | -€26,589 | -67.9% |
| Suppliers | 440/4 | €39,166 | €12,577 | -€26,589 | -67.9% |
| Taxes, remuneration and social security | 45 | €36,557 | €47,747 | +€11,190 | +30.6% |
| Taxes | 450/3 | €11,839 | €26,503 | +€14,664 | +124% |
| Remuneration and social security | 454/9 | €24,718 | €21,244 | -€3,474 | -14.1% |
| Other amounts payable | 47/48 | - | €639 | +€639 | |
| Accrued charges and deferred income | 492/3 | €222 | - | -€222 | |
| Turnover | 70 | €1,189,312 | €1,399,868 | +€210,556 | +17.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €863,574 | €1,019,006 | +€155,432 | +18.0% |
| Remuneration, social security and pensions | 62 | €134,078 | €112,441 | -€21,637 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,783 | €63,879 | +€16,096 | +33.7% |
| Other operating charges | 640/8 | €9,449 | €10,903 | +€1,454 | +15.4% |
| Gross operating margin | 9900 | €325,738 | €380,862 | +€55,124 | +16.9% |
| Operating profit (loss) | 9901 | €134,428 | €193,639 | +€59,211 | +44.0% |
| Financial charges | 65/66B | €7,177 | €5,729 | -€1,448 | -20.2% |
| Recurring financial charges | 65 | €7,177 | €5,729 | -€1,448 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €127,251 | €187,910 | +€60,659 | +47.7% |
| Income taxes | 67/77 | €44,042 | €59,636 | +€15,594 | +35.4% |
| Profit (loss) for the period | 9904 | €83,209 | €128,274 | +€45,065 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,209 | €128,274 | +€45,065 | +54.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.