INTER FLOWER: 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.
What changed
INTER FLOWER
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€24,020
2024 · €1.1m-€1.0m
Equity
€2.5m
2024 · €2.4m+€24,020
Cash
€650,987
2024 · €843,855-€192,868
Balance sheet total
€6.6m
2024 · €6.7m-€75,975
Largest movements
Assets
- Stocks and contracts +€434,000
up €434,000 (+75.1%), from €578,001 to €1.0m
- Tangible fixed assets -€432,266
down €432,266 (-13.7%), from €3.2m to €2.7m
of which Land and buildings: -€344,920
- Receivables within one year +€221,257
up €221,257 (+45.1%), from €490,730 to €711,988
of which Other amounts receivable: +€155,421
- Cash -€192,868
down €192,868 (-22.9%), from €843,855 to €650,987
mainly Stocks and contracts (-€434,000) and Receivables within one year (-€221,257)
- Current investments -€111,299
down €111,299 (-6.8%), from €1.6m to €1.5m
Equity and liabilities
- Trade debts +€235,826
up €235,826 (+75.4%), from €312,909 to €548,734
- Debts after one year -€212,697
down €212,697 (-14.4%), from €1.5m to €1.3m
- Other debts -€105,624
down €105,624 (-8.1%), from €1.3m to €1.2m
Income statement
- Financial income -€814,530
down €814,530 (-92.5%), from €880,935 to €66,405
of which Non-recurring financial income: -€820,367
- Taxes -€151,267
down €151,267 (-97.2%), from €155,704 to €4,437
- Gross operating margin +€130,004
up €130,004 (+4.3%), from €3.0m to €3.2m
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.
Result 2024
€1.1m
Gross operating margin
+€130,004
Staff costs
-€31,272
Depreciation
+€1,475
Other operating charges
+€10,288
Other operating items
-€714,021
Financial income
-€814,530
Financial charges
+€5,543
Taxes
+€151,267
Deferred taxes and other
+€215,410
Result 2025
€24,020
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.
From operations
-€122,956
Investment
+€124,178
Financing
-€194,090
Cash 2024
€843,855
From operations (derived)
-€122,956
Net result for the year
+€24,020
Depreciation
+€419,387
Stocks and contracts
-€434,000
Receivables within one year
-€221,257
Deferred charges and accrued income
-€5,200
Provisions
-€10,255
Trade debts
+€235,826
Tax, wage and social debts
-€53,029
Other debts
-€105,624
Accrued charges and deferred income
+€27,177
Investment (derived)
+€124,178
Investment in fixed assets (net)
+€12,879
Current investments
+€111,299
Financing
-€194,090
Debts after one year
-€212,697
Current portion of long-term debt
+€6,042
Short-term financial debts
+€12,565
Cash 2025
€650,987
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,704,586 | €6,628,611 | -€75,975 | -1.1% |
| Fixed assets | 21/28 | €3,159,352 | €2,727,086 | -€432,266 | -13.7% |
| Tangible fixed assets | 22/27 | €3,152,299 | €2,720,033 | -€432,266 | -13.7% |
| Land and buildings | 22 | €2,850,746 | €2,505,826 | -€344,920 | -12.1% |
| Plant, machinery and equipment | 23 | €194,324 | €133,450 | -€60,874 | -31.3% |
| Furniture and vehicles | 24 | €107,229 | €80,757 | -€26,472 | -24.7% |
| Financial fixed assets | 28 | €7,053 | €7,053 | = | 0.0% |
| Current assets | 29/58 | €3,545,234 | €3,901,524 | +€356,291 | +10.0% |
| Stocks and contracts in progress | 3 | €578,001 | €1,012,001 | +€434,000 | +75.1% |
| Stocks | 30/36 | €578,001 | €1,012,001 | +€434,000 | +75.1% |
| Amounts receivable within one year | 40/41 | €490,730 | €711,988 | +€221,257 | +45.1% |
| Trade receivables | 40 | €365,323 | €431,159 | +€65,836 | +18.0% |
| Other amounts receivable | 41 | €125,407 | €280,829 | +€155,421 | +123.9% |
| Current investments | 50/53 | €1,632,648 | €1,521,350 | -€111,299 | -6.8% |
| Cash at bank and in hand | 54/58 | €843,855 | €650,987 | -€192,868 | -22.9% |
| Deferred charges and accrued income | 490/1 | - | €5,200 | +€5,200 | |
| Total equity and liabilities | 10/49 | €6,704,586 | €6,628,611 | -€75,975 | -1.1% |
| Equity | 10/15 | €2,431,828 | €2,455,848 | +€24,020 | +1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,411,828 | €2,435,848 | +€24,020 | +1.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €615,275 | €584,511 | -€30,764 | -5.0% |
| Distributable reserves | 133 | €1,794,553 | €1,849,336 | +€54,784 | +3.1% |
| Provisions and deferred taxes | 16 | €205,092 | €194,837 | -€10,255 | -5.0% |
| Deferred taxes | 168 | €205,092 | €194,837 | -€10,255 | -5.0% |
| Amounts payable | 17/49 | €4,067,666 | €3,977,926 | -€89,740 | -2.2% |
| Amounts payable after more than one year | 17 | €1,478,389 | €1,265,692 | -€212,697 | -14.4% |
| Financial debts | 170/4 | €1,478,389 | €1,265,692 | -€212,697 | -14.4% |
| Amounts payable within one year | 42/48 | €2,542,346 | €2,638,126 | +€95,780 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €209,392 | €215,434 | +€6,042 | +2.9% |
| Financial debts | 43 | €322,764 | €335,329 | +€12,565 | +3.9% |
| Credit institutions | 430/8 | €322,764 | €335,329 | +€12,565 | +3.9% |
| Trade debts | 44 | €312,909 | €548,734 | +€235,826 | +75.4% |
| Suppliers | 440/4 | €312,909 | €548,734 | +€235,826 | +75.4% |
| Taxes, remuneration and social security | 45 | €385,674 | €332,645 | -€53,029 | -13.7% |
| Taxes | 450/3 | €192,207 | €170,555 | -€21,653 | -11.3% |
| Remuneration and social security | 454/9 | €193,467 | €162,091 | -€31,376 | -16.2% |
| Other amounts payable | 47/48 | €1,311,607 | €1,205,983 | -€105,624 | -8.1% |
| Accrued charges and deferred income | 492/3 | €46,931 | €74,108 | +€27,177 | +57.9% |
| Remuneration, social security and pensions | 62 | €1,890,382 | €1,921,653 | +€31,272 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420,862 | €419,387 | -€1,475 | -0.4% |
| Other operating charges | 640/8 | €47,202 | €36,914 | -€10,288 | -21.8% |
| Non-recurring operating charges | 66A | - | €714,021 | +€714,021 | |
| Gross operating margin | 9900 | €3,030,006 | €3,160,010 | +€130,004 | +4.3% |
| Operating profit (loss) | 9901 | €671,561 | €68,035 | -€603,526 | -89.9% |
| Financial income | 75/76B | €880,935 | €66,405 | -€814,530 | -92.5% |
| Recurring financial income | 75 | €60,568 | €66,405 | +€5,837 | +9.6% |
| Non-recurring financial income | 76B | €820,367 | - | -€820,367 | |
| Financial charges | 65/66B | €121,844 | €116,300 | -€5,543 | -4.5% |
| Recurring financial charges | 65 | €121,844 | €116,300 | -€5,543 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,430,653 | €18,139 | -€1.4m | -98.7% |
| Transfer from deferred taxes | 780 | - | €10,318 | +€10,318 | |
| Transfer to deferred taxes | 680 | €205,092 | - | -€205,092 | |
| Income taxes | 67/77 | €155,704 | €4,437 | -€151,267 | -97.2% |
| Profit (loss) for the period | 9904 | €1,069,857 | €24,020 | -€1.0m | -97.8% |
| Transfer from tax-exempt reserves | 789 | - | €30,764 | +€30,764 | |
| Transfer to tax-exempt reserves | 689 | €615,275 | - | -€615,275 | |
| Profit (loss) for the period to be appropriated | 9905 | €454,582 | €54,784 | -€399,798 | -87.9% |
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 30 September 2026 via checked.be.