Fran Flowers: 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.
Fran Flowers
Largest movements
- Cash -€6,482
down €6,482 (-93.5%), from €6,935 to €453
mainly Other debts (-€15,311) and Debts after one year (-€4,775)
- Stocks and contracts +€3,157
up €3,157 (+22.4%), from €14,124 to €17,281
- Tangible fixed assets -€2,677
down €2,677 (-32.5%), from €8,243 to €5,566
- Receivables within one year -€936
down €936 (-9.6%), from €9,758 to €8,822
of which Trade receivables: -€4,621
- Other debts -€15,311
down €15,311 (-31.5%), from €48,579 to €33,268
- Tax, wage and social debts +€7,758
up €7,758 (+145%), from €5,338 to €13,096
of which Remuneration and social security: +€5,801
- Debts after one year -€4,775
down €4,775 (-91.6%), from €5,215 to €440
- Trade debts +€4,526
up €4,526 (+216%), from €2,093 to €6,619
- Profit (loss) carried forward +€731
up €731 (+1.5%), from -€48,257 to -€47,527
- Gross operating margin +€32,222
up €32,222 (+317%), from €10,164 to €42,385
- Staff costs +€18,521
up €18,521 (+110%), from €16,800 to €35,321
- Other operating charges +€664
up €664 (+41.7%), from €1,590 to €2,254
- Financial charges -€453
down €453 (-21.7%), from €2,091 to €1,637
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.
Derived cash bridge
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 | €39,059 | €32,121 | -€6,938 | -17.8% |
| Fixed assets | 21/28 | €8,243 | €5,566 | -€2,677 | -32.5% |
| Tangible fixed assets | 22/27 | €8,243 | €5,566 | -€2,677 | -32.5% |
| Furniture and vehicles | 24 | €8,243 | €5,566 | -€2,677 | -32.5% |
| Current assets | 29/58 | €30,816 | €26,555 | -€4,261 | -13.8% |
| Stocks and contracts in progress | 3 | €14,124 | €17,281 | +€3,157 | +22.4% |
| Stocks | 30/36 | €14,124 | €17,281 | +€3,157 | +22.4% |
| Amounts receivable within one year | 40/41 | €9,758 | €8,822 | -€936 | -9.6% |
| Trade receivables | 40 | €9,758 | €5,137 | -€4,621 | -47.4% |
| Other amounts receivable | 41 | - | €3,685 | +€3,685 | |
| Cash at bank and in hand | 54/58 | €6,935 | €453 | -€6,482 | -93.5% |
| Total equity and liabilities | 10/49 | €39,059 | €32,121 | -€6,938 | -17.8% |
| Equity | 10/15 | -€27,236 | -€26,506 | +€731 | +2.7% |
| Reserves | 13 | €21,021 | €21,021 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,460 | €20,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,460 | €20,460 | = | 0.0% |
| Distributable reserves | 133 | €561 | €561 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,257 | -€47,527 | +€731 | +1.5% |
| Amounts payable | 17/49 | €66,295 | €58,627 | -€7,668 | -11.6% |
| Amounts payable after more than one year | 17 | €5,215 | €440 | -€4,775 | -91.6% |
| Financial debts | 170/4 | €5,215 | €440 | -€4,775 | -91.6% |
| Amounts payable within one year | 42/48 | €61,080 | €58,187 | -€2,893 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €5,069 | €5,203 | +€134 | +2.6% |
| Trade debts | 44 | €2,093 | €6,619 | +€4,526 | +216% |
| Suppliers | 440/4 | €2,093 | €6,619 | +€4,526 | +216% |
| Taxes, remuneration and social security | 45 | €5,338 | €13,096 | +€7,758 | +145% |
| Taxes | 450/3 | €947 | €2,905 | +€1,957 | +207% |
| Remuneration and social security | 454/9 | €4,391 | €10,191 | +€5,801 | +132% |
| Other amounts payable | 47/48 | €48,579 | €33,268 | -€15,311 | -31.5% |
| Remuneration, social security and pensions | 62 | €16,800 | €35,321 | +€18,521 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,677 | €2,677 | = | 0.0% |
| Other operating charges | 640/8 | €1,590 | €2,254 | +€664 | +41.7% |
| Gross operating margin | 9900 | €10,164 | €42,385 | +€32,222 | +317% |
| Operating profit (loss) | 9901 | -€10,903 | €2,134 | +€13,037 | |
| Financial income | 75/76B | €228 | €234 | +€6 | +2.4% |
| Recurring financial income | 75 | €228 | €234 | +€6 | +2.4% |
| Financial charges | 65/66B | €2,091 | €1,637 | -€453 | -21.7% |
| Recurring financial charges | 65 | €2,091 | €1,637 | -€453 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,766 | €731 | +€13,496 | |
| Profit (loss) for the period | 9904 | -€12,766 | €731 | +€13,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,766 | €731 | +€13,496 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.