FLOWERS & BORDERS: 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.
FLOWERS & BORDERS
Largest movements
- Cash -€4,948
down €4,948 (-18.5%), from €26,676 to €21,728
mainly Investment in fixed assets (net) (-€7,753) and Trade debts (-€4,207)
- Tangible fixed assets +€4,344
up €4,344 (+36.5%), from €11,915 to €16,259
of which Land and buildings: +€5,482
- Trade debts -€4,207
down €4,207 (-74.0%), from €5,683 to €1,475
- Other debts +€2,053
up €2,053 (+18.8%), from €10,894 to €12,948
- Tax, wage and social debts +€1,307
up €1,307 (+886%), from €148 to €1,455
- Gross operating margin +€12,360
up €12,360, from -€5,091 to €7,268
- Taxes +€1,500
new in 2024: €1,500
- Depreciation +€685
up €685 (+25.2%), from €2,723 to €3,409
- Financial charges +€425
up €425 (+60.9%), from €698 to €1,122
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,633 | €73,069 | -€564 | -0.8% |
| Fixed assets | 21/28 | €11,915 | €16,259 | +€4,344 | +36.5% |
| Tangible fixed assets | 22/27 | €11,915 | €16,259 | +€4,344 | +36.5% |
| Land and buildings | 22 | €9,010 | €14,492 | +€5,482 | +60.8% |
| Plant, machinery and equipment | 23 | €2,905 | €1,767 | -€1,139 | -39.2% |
| Current assets | 29/58 | €61,718 | €56,810 | -€4,907 | -8.0% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,691 | €32,890 | +€199 | +0.6% |
| Trade receivables | 40 | €31,090 | €31,316 | +€226 | +0.7% |
| Other amounts receivable | 41 | €1,601 | €1,574 | -€27 | -1.7% |
| Cash at bank and in hand | 54/58 | €26,676 | €21,728 | -€4,948 | -18.5% |
| Deferred charges and accrued income | 490/1 | €351 | €193 | -€158 | -45.1% |
| Total equity and liabilities | 10/49 | €73,633 | €73,069 | -€564 | -0.8% |
| Equity | 10/15 | €56,392 | €56,500 | +€108 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,705 | €36,705 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,845 | €34,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,087 | €1,195 | +€108 | +10.0% |
| Amounts payable | 17/49 | €17,241 | €16,569 | -€672 | -3.9% |
| Amounts payable within one year | 42/48 | €16,725 | €15,878 | -€847 | -5.1% |
| Trade debts | 44 | €5,683 | €1,475 | -€4,207 | -74.0% |
| Suppliers | 440/4 | €5,683 | €1,475 | -€4,207 | -74.0% |
| Taxes, remuneration and social security | 45 | €148 | €1,455 | +€1,307 | +886% |
| Taxes | 450/3 | €148 | €1,455 | +€1,307 | +886% |
| Other amounts payable | 47/48 | €10,894 | €12,948 | +€2,053 | +18.8% |
| Accrued charges and deferred income | 492/3 | €517 | €691 | +€175 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,723 | €3,409 | +€685 | +25.2% |
| Other operating charges | 640/8 | €1,196 | €1,176 | -€20 | -1.6% |
| Gross operating margin | 9900 | -€5,091 | €7,268 | +€12,360 | |
| Operating profit (loss) | 9901 | -€9,010 | €2,684 | +€11,694 | |
| Financial income | 75/76B | €16 | €47 | +€31 | +191% |
| Recurring financial income | 75 | €16 | €47 | +€31 | +191% |
| Financial charges | 65/66B | €698 | €1,122 | +€425 | +60.9% |
| Recurring financial charges | 65 | €698 | €1,122 | +€425 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,692 | €1,608 | +€11,300 | |
| Income taxes | 67/77 | - | €1,500 | +€1,500 | |
| Profit (loss) for the period | 9904 | -€9,692 | €108 | +€9,800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,692 | €108 | +€9,800 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.