FLOWERS PHARMA: 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 PHARMA
Largest movements
- Cash -€33,856
down €33,856 (-16.1%), from €210,792 to €176,936
mainly Debts after one year (-€47,716) and Net result for the year (-€34,570)
- Tangible fixed assets -€17,515
down €17,515 (-15.8%), from €111,192 to €93,677
of which Furniture and vehicles: -€14,468
- Receivables within one year +€15,445
up €15,445 (+21.4%), from €72,172 to €87,617
of which Trade receivables: +€14,676
- Other debts +€52,244
up €52,244 (+15.6%), from €334,883 to €387,127
- Debts after one year -€47,716
no longer reported in 2025 (was €47,716)
- Profit (loss) carried forward -€34,570
down €34,570 (-59.4%), from -€58,236 to -€92,806
- Current portion of long-term debt -€32,036
down €32,036 (-38.5%), from €83,282 to €51,246
- Trade debts +€27,322
up €27,322 (+32.8%), from €83,218 to €110,540
- Gross operating margin -€30,838
down €30,838 (-14.6%), from €211,163 to €180,325
- Depreciation +€6,235
up €6,235 (+29.5%), from €21,103 to €27,338
- Staff costs -€6,197
down €6,197 (-3.2%), from €191,313 to €185,116
- Other operating charges -€4,720
down €4,720 (-74.8%), from €6,309 to €1,589
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €558,439 | €516,128 | -€42,311 | -7.6% |
| Fixed assets | 21/28 | €111,192 | €93,677 | -€17,515 | -15.8% |
| Tangible fixed assets | 22/27 | €111,192 | €93,677 | -€17,515 | -15.8% |
| Land and buildings | 22 | €43,762 | €45,506 | +€1,744 | +4.0% |
| Plant, machinery and equipment | 23 | €5,103 | €312 | -€4,791 | -93.9% |
| Furniture and vehicles | 24 | €62,327 | €47,859 | -€14,468 | -23.2% |
| Current assets | 29/58 | €447,247 | €422,451 | -€24,796 | -5.5% |
| Stocks and contracts in progress | 3 | €147,514 | €146,603 | -€911 | -0.6% |
| Stocks | 30/36 | €147,514 | €146,603 | -€911 | -0.6% |
| Amounts receivable within one year | 40/41 | €72,172 | €87,617 | +€15,445 | +21.4% |
| Trade receivables | 40 | €67,202 | €81,878 | +€14,676 | +21.8% |
| Other amounts receivable | 41 | €4,970 | €5,738 | +€768 | +15.5% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €210,792 | €176,936 | -€33,856 | -16.1% |
| Deferred charges and accrued income | 490/1 | €6,769 | €1,296 | -€5,473 | -80.9% |
| Total equity and liabilities | 10/49 | €558,439 | €516,128 | -€42,311 | -7.6% |
| Equity | 10/15 | -€37,776 | -€72,346 | -€34,570 | -91.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,236 | -€92,806 | -€34,570 | -59.4% |
| Amounts payable | 17/49 | €596,215 | €588,475 | -€7,740 | -1.3% |
| Amounts payable after more than one year | 17 | €47,716 | - | -€47,716 | |
| Financial debts | 170/4 | €47,716 | - | -€47,716 | |
| Amounts payable within one year | 42/48 | €548,499 | €588,475 | +€39,976 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €83,282 | €51,246 | -€32,036 | -38.5% |
| Trade debts | 44 | €83,218 | €110,540 | +€27,322 | +32.8% |
| Suppliers | 440/4 | €83,218 | €110,540 | +€27,322 | +32.8% |
| Taxes, remuneration and social security | 45 | €47,116 | €39,562 | -€7,554 | -16.0% |
| Taxes | 450/3 | €5,865 | €3,750 | -€2,115 | -36.1% |
| Remuneration and social security | 454/9 | €41,251 | €35,812 | -€5,439 | -13.2% |
| Other amounts payable | 47/48 | €334,883 | €387,127 | +€52,244 | +15.6% |
| Remuneration, social security and pensions | 62 | €191,313 | €185,116 | -€6,197 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,103 | €27,338 | +€6,235 | +29.5% |
| Other operating charges | 640/8 | €6,309 | €1,589 | -€4,720 | -74.8% |
| Gross operating margin | 9900 | €211,163 | €180,325 | -€30,838 | -14.6% |
| Operating profit (loss) | 9901 | -€7,562 | -€33,717 | -€26,155 | -345.9% |
| Financial income | 75/76B | €1,293 | €1,090 | -€203 | -15.7% |
| Recurring financial income | 75 | €1,293 | €1,090 | -€203 | -15.7% |
| Financial charges | 65/66B | €2,147 | €1,711 | -€436 | -20.3% |
| Recurring financial charges | 65 | €2,147 | €1,711 | -€436 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,416 | -€34,338 | -€25,922 | -308.0% |
| Income taxes | 67/77 | €283 | €232 | -€51 | -18.0% |
| Profit (loss) for the period | 9904 | -€8,699 | -€34,570 | -€25,871 | -297.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,699 | -€34,570 | -€25,871 | -297.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.