Flowers FB: 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.
Flowers FB
Largest movements
- Cash +€85,728
up €85,728 (+17.6%), from €486,320 to €572,049
mainly Net result for the year (+€177,255) and Short-term financial debts (+€100,000)
- Debts after one year -€188,236
down €188,236 (-39.1%), from €481,486 to €293,250
- Reserves +€137,255
up €137,255 (+7.9%), from €1.7m to €1.9m
of which Distributable reserves: +€149,339
- Short-term financial debts +€100,000
new in 2023: €100,000
- Gross operating margin +€22,506
up €22,506 (+14.7%), from €152,783 to €175,289
- Taxes +€12,851
up €12,851 (+30.6%), from €41,957 to €54,807
- Financial income +€6,315
up €6,315 (+8.2%), from €76,804 to €83,119
- Financial charges -€3,282
down €3,282 (-23.4%), from €14,004 to €10,722
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,038,069 | €5,115,008 | +€76,939 | +1.5% |
| Fixed assets | 21/28 | €4,369,367 | €4,355,178 | -€14,189 | -0.3% |
| Tangible fixed assets | 22/27 | €21,845 | €7,656 | -€14,189 | -65.0% |
| Furniture and vehicles | 24 | €21,845 | €1,528 | -€20,317 | -93.0% |
| Other tangible fixed assets | 26 | - | €6,128 | +€6,128 | |
| Financial fixed assets | 28 | €4,347,522 | €4,347,522 | = | 0.0% |
| Current assets | 29/58 | €668,702 | €759,829 | +€91,128 | +13.6% |
| Amounts receivable after more than one year | 29 | €180,000 | €180,000 | = | 0.0% |
| Other amounts receivable | 291 | €180,000 | €180,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €622 | €230 | -€392 | -63.1% |
| Other amounts receivable | 41 | €622 | €230 | -€392 | -63.1% |
| Cash at bank and in hand | 54/58 | €486,320 | €572,049 | +€85,728 | +17.6% |
| Deferred charges and accrued income | 490/1 | €1,759 | €7,551 | +€5,792 | +329.2% |
| Total equity and liabilities | 10/49 | €5,038,069 | €5,115,008 | +€76,939 | +1.5% |
| Equity | 10/15 | €4,393,454 | €4,530,710 | +€137,255 | +3.1% |
| Contributions | 10/11 | €2,659,500 | €2,659,500 | = | 0.0% |
| Capital | 10 | €2,659,500 | - | -€2.7m | |
| Issued capital | 100 | €2,667,000 | - | -€2.7m | |
| Uncalled capital | 101 | €7,500 | - | -€7,500 | |
| Reserves | 13 | €1,733,954 | €1,871,210 | +€137,255 | +7.9% |
| Non-distributable reserves | 130/1 | €12,083 | - | -€12,083 | |
| Legal reserve | 130 | €12,083 | - | -€12,083 | |
| Distributable reserves | 133 | €1,721,871 | €1,871,210 | +€149,339 | +8.7% |
| Amounts payable | 17/49 | €644,615 | €584,298 | -€60,317 | -9.4% |
| Amounts payable after more than one year | 17 | €481,486 | €293,250 | -€188,236 | -39.1% |
| Financial debts | 170/4 | €481,486 | €293,250 | -€188,236 | -39.1% |
| Amounts payable within one year | 42/48 | €159,692 | €284,806 | +€125,115 | +78.3% |
| Current portion of amounts payable after more than one year | 42 | €86,535 | €88,236 | +€1,701 | +2.0% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Other loans | 439 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €2,541 | €1,325 | -€1,216 | -47.8% |
| Suppliers | 440/4 | €2,541 | €1,325 | -€1,216 | -47.8% |
| Taxes, remuneration and social security | 45 | €50,616 | €55,246 | +€4,630 | +9.1% |
| Taxes | 450/3 | €50,616 | €55,246 | +€4,630 | +9.1% |
| Other amounts payable | 47/48 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Accrued charges and deferred income | 492/3 | €3,437 | €6,241 | +€2,804 | +81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,690 | €14,909 | +€219 | +1.5% |
| Other operating charges | 640/8 | €726 | €714 | -€12 | -1.6% |
| Gross operating margin | 9900 | €152,783 | €175,289 | +€22,506 | +14.7% |
| Operating profit (loss) | 9901 | €137,368 | €159,666 | +€22,298 | +16.2% |
| Financial income | 75/76B | €76,804 | €83,119 | +€6,315 | +8.2% |
| Recurring financial income | 75 | €76,804 | €83,119 | +€6,315 | +8.2% |
| Financial charges | 65/66B | €14,004 | €10,722 | -€3,282 | -23.4% |
| Recurring financial charges | 65 | €14,004 | €10,722 | -€3,282 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €200,167 | €232,062 | +€31,895 | +15.9% |
| Income taxes | 67/77 | €41,957 | €54,807 | +€12,851 | +30.6% |
| Profit (loss) for the period | 9904 | €158,211 | €177,255 | +€19,045 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €158,211 | €177,255 | +€19,045 | +12.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.