LE TEMPS DES FLEURS: what changed
What changed
LE TEMPS DES FLEURS
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€1,586
2024 · €12,254-€10,668
Equity
€322,759
2024 · €323,516-€757
Cash
€94,568
2024 · €96,615-€2,047
Balance sheet total
€523,301
2024 · €581,879-€58,578
Largest movements
Assets
- Tangible fixed assets -€88,667
down €88,667 (-29.8%), from €297,448 to €208,781
- Receivables within one year +€20,219
up €20,219 (+19.3%), from €104,722 to €124,941
of which Trade receivables: +€19,738
- Current investments +€20,207
up €20,207 (+50.5%), from €40,039 to €60,246
- Stocks and contracts -€5,926
down €5,926 (-34.4%), from €17,231 to €11,305
of which Stocks: -€8,126
Equity and liabilities
- Debts after one year -€70,757
down €70,757 (-57.7%), from €122,625 to €51,868
- Tax, wage and social debts +€9,524
up €9,524 (+27.3%), from €34,920 to €44,444
of which Taxes: +€7,519
Income statement
- Gross operating margin -€8,009
down €8,009 (-2.8%), from €285,681 to €277,672
- Financial income -€7,786
down €7,786 (-38.3%), from €20,314 to €12,528
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,254
Gross operating margin
-€8,009
Staff costs
+€1,248
Depreciation
+€166
Other operating charges
+€695
Financial income
-€7,786
Financial charges
+€1,908
Taxes
+€1,110
Result 2025
€1,586
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€96,344
Investment
-€25,362
Financing
-€73,030
Cash 2024
€96,615
From operations (derived)
+€96,344
Net result for the year
+€1,586
Depreciation
+€94,273
Stocks and contracts
+€5,926
Receivables within one year
-€20,219
Deferred charges and accrued income
+€1,912
Trade debts
+€3,601
Tax, wage and social debts
+€9,524
Other debts
-€258
Investment (derived)
-€25,362
Investment in fixed assets (net)
-€5,154
Current investments
-€20,207
Financing
-€73,030
Debts after one year
-€70,757
Current portion of long-term debt
+€70
Contributions, distributions and other
-€2,343
Cash 2025
€94,568
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €581,879 | €523,301 | -€58,578 | -10.1% |
| Fixed assets | 21/28 | €299,991 | €210,872 | -€89,119 | -29.7% |
| Intangible fixed assets | 21 | €1,959 | €1,507 | -€452 | -23.1% |
| Tangible fixed assets | 22/27 | €297,448 | €208,781 | -€88,667 | -29.8% |
| Plant, machinery and equipment | 23 | €24,158 | €15,177 | -€8,981 | -37.2% |
| Furniture and vehicles | 24 | €130,196 | €88,830 | -€41,366 | -31.8% |
| Leasing and similar rights | 25 | €143,094 | €104,774 | -€38,320 | -26.8% |
| Financial fixed assets | 28 | €585 | €585 | = | 0.0% |
| Current assets | 29/58 | €281,888 | €312,429 | +€30,541 | +10.8% |
| Stocks and contracts in progress | 3 | €17,231 | €11,305 | -€5,926 | -34.4% |
| Stocks | 30/36 | €17,231 | €9,105 | -€8,126 | -47.2% |
| Contracts in progress | 37 | - | €2,200 | +€2,200 | |
| Amounts receivable within one year | 40/41 | €104,722 | €124,941 | +€20,219 | +19.3% |
| Trade receivables | 40 | €80,842 | €100,580 | +€19,738 | +24.4% |
| Other amounts receivable | 41 | €23,880 | €24,362 | +€481 | +2.0% |
| Current investments | 50/53 | €40,039 | €60,246 | +€20,207 | +50.5% |
| Cash at bank and in hand | 54/58 | €96,615 | €94,568 | -€2,047 | -2.1% |
| Deferred charges and accrued income | 490/1 | €23,280 | €21,368 | -€1,912 | -8.2% |
| Total equity and liabilities | 10/49 | €581,879 | €523,301 | -€58,578 | -10.1% |
| Equity | 10/15 | €323,516 | €322,759 | -€757 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €279,860 | €279,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €278,000 | €278,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,438 | €13,024 | +€1,586 | +13.9% |
| Investment grants | 15 | €13,618 | €11,275 | -€2,343 | -17.2% |
| Amounts payable | 17/49 | €258,362 | €200,542 | -€57,821 | -22.4% |
| Amounts payable after more than one year | 17 | €122,625 | €51,868 | -€70,757 | -57.7% |
| Financial debts | 170/4 | €122,625 | €51,868 | -€70,757 | -57.7% |
| Amounts payable within one year | 42/48 | €135,552 | €148,489 | +€12,937 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €69,377 | €69,448 | +€70 | +0.1% |
| Trade debts | 44 | €29,241 | €32,841 | +€3,601 | +12.3% |
| Suppliers | 440/4 | €29,241 | €32,841 | +€3,601 | +12.3% |
| Taxes, remuneration and social security | 45 | €34,920 | €44,444 | +€9,524 | +27.3% |
| Taxes | 450/3 | €10,223 | €17,742 | +€7,519 | +73.5% |
| Remuneration and social security | 454/9 | €24,697 | €26,702 | +€2,005 | +8.1% |
| Other amounts payable | 47/48 | €2,014 | €1,756 | -€258 | -12.8% |
| Accrued charges and deferred income | 492/3 | €185 | €185 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €188,960 | €187,712 | -€1,248 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,440 | €94,273 | -€166 | -0.2% |
| Other operating charges | 640/8 | €2,851 | €2,156 | -€695 | -24.4% |
| Gross operating margin | 9900 | €285,681 | €277,672 | -€8,009 | -2.8% |
| Operating profit (loss) | 9901 | -€570 | -€6,470 | -€5,900 | -1,035% |
| Financial income | 75/76B | €20,314 | €12,528 | -€7,786 | -38.3% |
| Recurring financial income | 75 | €20,314 | €12,528 | -€7,786 | -38.3% |
| Financial charges | 65/66B | €6,220 | €4,313 | -€1,908 | -30.7% |
| Recurring financial charges | 65 | €6,220 | €4,313 | -€1,908 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €13,523 | €1,745 | -€11,778 | -87.1% |
| Income taxes | 67/77 | €1,270 | €159 | -€1,110 | -87.4% |
| Profit (loss) for the period | 9904 | €12,254 | €1,586 | -€10,668 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,254 | €1,586 | -€10,668 | -87.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.