FLOWWER: 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.
FLOWWER
Largest movements
- Receivables within one year +€55,054
up €55,054 (+528%), from €10,419 to €65,473
of which Other amounts receivable: +€50,693
- Cash +€27,154
up €27,154 (+510%), from €5,327 to €32,481
mainly Net result for the year (+€48,221) and Tax, wage and social debts (+€24,758)
- Tangible fixed assets -€24,972
down €24,972 (-42.0%), from €59,449 to €34,477
of which Furniture and vehicles: -€24,733
- Stocks and contracts -€3,330
down €3,330 (-15.5%), from €21,520 to €18,190
- Reserves +€62,258
new in 2026: €62,258
- Tax, wage and social debts +€24,758
up €24,758 (+265%), from €9,337 to €34,095
of which Taxes: +€21,885
- Debts after one year -€16,330
down €16,330 (-35.6%), from €45,922 to €29,593
- Profit (loss) carried forward -€14,037
down €14,037 (-100%), from €14,037 to €0
- Trade debts -€4,703
down €4,703 (-78.2%), from €6,010 to €1,307
- Gross operating margin +€21,355
up €21,355 (+41.4%), from €51,628 to €72,982
- Taxes +€8,696
up €8,696 (+193%), from €4,504 to €13,199
- Depreciation -€1,124
down €1,124 (-10.5%), from €10,738 to €9,613
- Financial income +€859
up €859 (+235%), from €366 to €1,225
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 | €98,540 | €151,502 | +€52,962 | +53.7% |
| Fixed assets | 21/28 | €59,449 | €34,477 | -€24,972 | -42.0% |
| Tangible fixed assets | 22/27 | €59,449 | €34,477 | -€24,972 | -42.0% |
| Plant, machinery and equipment | 23 | €1,125 | €886 | -€240 | -21.3% |
| Furniture and vehicles | 24 | €58,323 | €33,591 | -€24,733 | -42.4% |
| Current assets | 29/58 | €39,092 | €117,026 | +€77,934 | +199% |
| Stocks and contracts in progress | 3 | €21,520 | €18,190 | -€3,330 | -15.5% |
| Stocks | 30/36 | €21,520 | €18,190 | -€3,330 | -15.5% |
| Amounts receivable within one year | 40/41 | €10,419 | €65,473 | +€55,054 | +528% |
| Trade receivables | 40 | - | €4,361 | +€4,361 | |
| Other amounts receivable | 41 | €10,419 | €61,112 | +€50,693 | +487% |
| Cash at bank and in hand | 54/58 | €5,327 | €32,481 | +€27,154 | +510% |
| Deferred charges and accrued income | 490/1 | €1,826 | €881 | -€944 | -51.7% |
| Total equity and liabilities | 10/49 | €98,540 | €151,502 | +€52,962 | +53.7% |
| Equity | 10/15 | €21,537 | €69,758 | +€48,221 | +224% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €62,258 | +€62,258 | |
| Distributable reserves | 133 | - | €62,258 | +€62,258 | |
| Profit (loss) carried forward | 14 | €14,037 | €0 | -€14,037 | -100% |
| Amounts payable | 17/49 | €77,003 | €81,745 | +€4,741 | +6.2% |
| Amounts payable after more than one year | 17 | €45,922 | €29,593 | -€16,330 | -35.6% |
| Financial debts | 170/4 | €45,922 | €29,593 | -€16,330 | -35.6% |
| Amounts payable within one year | 42/48 | €31,081 | €52,152 | +€21,071 | +67.8% |
| Current portion of amounts payable after more than one year | 42 | €15,734 | €16,330 | +€596 | +3.8% |
| Trade debts | 44 | €6,010 | €1,307 | -€4,703 | -78.2% |
| Suppliers | 440/4 | €6,010 | €1,307 | -€4,703 | -78.2% |
| Advances received on contracts in progress | 46 | - | €420 | +€420 | |
| Taxes, remuneration and social security | 45 | €9,337 | €34,095 | +€24,758 | +265% |
| Taxes | 450/3 | €9,337 | €31,222 | +€21,885 | +234% |
| Remuneration and social security | 454/9 | - | €2,873 | +€2,873 | |
| Non-recurring operating income | 76A | - | €1,975 | +€1,975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,738 | €9,613 | -€1,124 | -10.5% |
| Other operating charges | 640/8 | €874 | €812 | -€62 | -7.1% |
| Non-recurring operating charges | 66A | €19,217 | €0 | -€19,217 | -100% |
| Gross operating margin | 9900 | €51,628 | €72,982 | +€21,355 | +41.4% |
| Operating profit (loss) | 9901 | €20,800 | €62,557 | +€41,757 | +201% |
| Financial income | 75/76B | €366 | €1,225 | +€859 | +235% |
| Recurring financial income | 75 | €366 | €1,225 | +€859 | +235% |
| Financial charges | 65/66B | €2,624 | €2,362 | -€263 | -10.0% |
| Recurring financial charges | 65 | €2,624 | €2,362 | -€263 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €18,541 | €61,420 | +€42,879 | +231% |
| Income taxes | 67/77 | €4,504 | €13,199 | +€8,696 | +193% |
| Profit (loss) for the period | 9904 | €14,037 | €48,221 | +€34,184 | +244% |
| Profit (loss) for the period to be appropriated | 9905 | €14,037 | €48,221 | +€34,184 | +244% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.