KING FLOWER: 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.
KING FLOWER
Largest movements
- Tangible fixed assets +€10,692
up €10,692 (+20.9%), from €51,119 to €61,811
of which Furniture and vehicles: +€16,514
- Receivables within one year +€4,201
up €4,201 (+856%), from €491 to €4,692
of which Other amounts receivable: +€2,871
- Cash +€1,856
up €1,856 (+9.1%), from €20,370 to €22,226
mainly Depreciation (+€13,132) and Other debts (+€8,414)
- Other debts +€8,414
up €8,414 (+235%), from €3,586 to €12,000
- Tax, wage and social debts +€3,324
up €3,324 (+358%), from €927 to €4,251
of which Remuneration and social security: +€3,423
- Trade debts +€2,259
up €2,259 (+98.9%), from €2,284 to €4,542
- Reserves +€1,227
up €1,227 (+2.4%), from €51,249 to €52,476
- Gross operating margin +€1,272
up €1,272 (+7.7%), from €16,442 to €17,714
- Other operating charges +€718
up €718 (+60.9%), from €1,178 to €1,896
- Financial charges +€662
up €662 (+220%), from €301 to €962
- Depreciation +€444
up €444 (+3.5%), from €12,688 to €13,132
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 | €77,046 | €92,936 | +€15,890 | +20.6% |
| Fixed assets | 21/28 | €51,455 | €62,147 | +€10,692 | +20.8% |
| Tangible fixed assets | 22/27 | €51,119 | €61,811 | +€10,692 | +20.9% |
| Plant, machinery and equipment | 23 | €10,087 | €6,588 | -€3,499 | -34.7% |
| Furniture and vehicles | 24 | €19,793 | €36,307 | +€16,514 | +83.4% |
| Other tangible fixed assets | 26 | €21,238 | €18,915 | -€2,323 | -10.9% |
| Financial fixed assets | 28 | €336 | €336 | = | 0.0% |
| Current assets | 29/58 | €25,591 | €30,789 | +€5,198 | +20.3% |
| Stocks and contracts in progress | 3 | €3,058 | €2,271 | -€786 | -25.7% |
| Stocks | 30/36 | €3,058 | €2,271 | -€786 | -25.7% |
| Amounts receivable within one year | 40/41 | €491 | €4,692 | +€4,201 | +856% |
| Trade receivables | 40 | - | €1,331 | +€1,331 | |
| Other amounts receivable | 41 | €491 | €3,361 | +€2,871 | +585% |
| Cash at bank and in hand | 54/58 | €20,370 | €22,226 | +€1,856 | +9.1% |
| Deferred charges and accrued income | 490/1 | €1,673 | €1,600 | -€73 | -4.4% |
| Total equity and liabilities | 10/49 | €77,046 | €92,936 | +€15,890 | +20.6% |
| Equity | 10/15 | €70,249 | €71,476 | +€1,227 | +1.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €51,249 | €52,476 | +€1,227 | +2.4% |
| Distributable reserves | 133 | €51,249 | €52,476 | +€1,227 | +2.4% |
| Amounts payable | 17/49 | €6,797 | €21,460 | +€14,663 | +216% |
| Amounts payable within one year | 42/48 | €6,797 | €20,794 | +€13,996 | +206% |
| Trade debts | 44 | €2,284 | €4,542 | +€2,259 | +98.9% |
| Suppliers | 440/4 | €2,284 | €4,542 | +€2,259 | +98.9% |
| Taxes, remuneration and social security | 45 | €927 | €4,251 | +€3,324 | +358% |
| Taxes | 450/3 | €927 | €829 | -€99 | -10.6% |
| Remuneration and social security | 454/9 | - | €3,423 | +€3,423 | |
| Other amounts payable | 47/48 | €3,586 | €12,000 | +€8,414 | +235% |
| Accrued charges and deferred income | 492/3 | - | €666 | +€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,688 | €13,132 | +€444 | +3.5% |
| Other operating charges | 640/8 | €1,178 | €1,896 | +€718 | +60.9% |
| Gross operating margin | 9900 | €16,442 | €17,714 | +€1,272 | +7.7% |
| Operating profit (loss) | 9901 | €2,577 | €2,686 | +€109 | +4.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Financial charges | 65/66B | €301 | €962 | +€662 | +220% |
| Recurring financial charges | 65 | €301 | €962 | +€662 | +220% |
| Profit (loss) for the period before taxes | 9903 | €2,276 | €1,723 | -€552 | -24.3% |
| Income taxes | 67/77 | €567 | €497 | -€70 | -12.4% |
| Profit (loss) for the period | 9904 | €1,709 | €1,227 | -€482 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,709 | €1,227 | -€482 | -28.2% |
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 14 October 2026 via checked.be.