LILAS BLUE: 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.
What changed
LILAS BLUE
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€52,771
2024 · €90,809-€38,038
Equity
€409,292
2024 · €419,520-€10,228
Cash
€327,728
2024 · €308,126+€19,602
Balance sheet total
€828,378
2024 · €830,656-€2,278
Largest movements
Assets
- Receivables within one year -€23,594
down €23,594 (-88.8%), from €26,561 to €2,967
- Cash +€19,602
up €19,602 (+6.4%), from €308,126 to €327,728
mainly Net result for the year (+€52,771) and Depreciation (+€28,399)
- Stocks and contracts -€10,156
down €10,156 (-39.6%), from €25,638 to €15,482
Equity and liabilities
- Reserves -€11,000
down €11,000 (-2.9%), from €379,060 to €368,060
of which Distributable reserves: -€11,000
Income statement
- Gross operating margin -€19,279
down €19,279 (-7.2%), from €266,849 to €247,570
- Taxes +€6,016
up €6,016 (+18.1%), from €33,160 to €39,176
- Staff costs +€4,189
up €4,189 (+4.3%), from €96,371 to €100,560
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
€90,809
Gross operating margin
-€19,279
Staff costs
-€4,189
Depreciation
+€139
Other operating charges
-€344
Other operating items
-€6,020
Financial income
-€593
Financial charges
-€1,735
Taxes
-€6,016
Result 2025
€52,771
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€128,155
Investment
-€33,141
Financing
-€75,412
Cash 2024
€308,126
From operations (derived)
+€128,155
Net result for the year
+€52,771
Depreciation
+€28,399
Stocks and contracts
+€10,156
Receivables within one year
+€23,594
Deferred charges and accrued income
-€7,128
Trade debts
+€8,296
Tax, wage and social debts
+€7,544
Other debts
+€4,523
Investment (derived)
-€33,141
Investment in fixed assets (net)
-€33,141
Financing
-€75,412
Debts after one year
-€4,180
Current portion of long-term debt
-€8,233
Contributions, distributions and other
-€63,000
Cash 2025
€327,728
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €830,656 | €828,378 | -€2,278 | -0.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €445,513 | €450,254 | +€4,741 | +1.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €439,275 | €444,390 | +€5,115 | +1.2% |
| Land and buildings | 22 | €396,566 | €406,698 | +€10,132 | +2.6% |
| Plant, machinery and equipment | 23 | - | €1,520 | +€1,520 | |
| Furniture and vehicles | 24 | €24,942 | €24,029 | -€913 | -3.7% |
| Other tangible fixed assets | 26 | €17,767 | €12,143 | -€5,624 | -31.7% |
| Financial fixed assets | 28 | €6,238 | €5,865 | -€373 | -6.0% |
| Current assets | 29/58 | €385,143 | €378,123 | -€7,020 | -1.8% |
| Stocks and contracts in progress | 3 | €25,638 | €15,482 | -€10,156 | -39.6% |
| Stocks | 30/36 | €25,638 | €15,482 | -€10,156 | -39.6% |
| Amounts receivable within one year | 40/41 | €26,561 | €2,967 | -€23,594 | -88.8% |
| Trade receivables | 40 | €26,561 | €2,967 | -€23,594 | -88.8% |
| Cash at bank and in hand | 54/58 | €308,126 | €327,728 | +€19,602 | +6.4% |
| Deferred charges and accrued income | 490/1 | €24,818 | €31,946 | +€7,128 | +28.7% |
| Total equity and liabilities | 10/49 | €830,656 | €828,378 | -€2,278 | -0.3% |
| Equity | 10/15 | €419,520 | €409,292 | -€10,228 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €379,060 | €368,060 | -€11,000 | -2.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,750 | €64,750 | = | 0.0% |
| Distributable reserves | 133 | €312,450 | €301,450 | -€11,000 | -3.5% |
| Profit (loss) carried forward | 14 | €34,260 | €35,032 | +€772 | +2.3% |
| Amounts payable | 17/49 | €411,136 | €419,086 | +€7,950 | +1.9% |
| Amounts payable after more than one year | 17 | €294,696 | €290,516 | -€4,180 | -1.4% |
| Financial debts | 170/4 | €294,696 | €290,516 | -€4,180 | -1.4% |
| Amounts payable within one year | 42/48 | €116,440 | €128,570 | +€12,130 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €39,937 | €31,704 | -€8,233 | -20.6% |
| Trade debts | 44 | €8,612 | €16,908 | +€8,296 | +96.3% |
| Suppliers | 440/4 | €8,612 | €16,908 | +€8,296 | +96.3% |
| Taxes, remuneration and social security | 45 | €42,464 | €50,008 | +€7,544 | +17.8% |
| Taxes | 450/3 | €17,154 | €24,409 | +€7,255 | +42.3% |
| Remuneration and social security | 454/9 | €25,310 | €25,599 | +€289 | +1.1% |
| Other amounts payable | 47/48 | €25,427 | €29,950 | +€4,523 | +17.8% |
| Remuneration, social security and pensions | 62 | €96,371 | €100,560 | +€4,189 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,538 | €28,399 | -€139 | -0.5% |
| Other operating charges | 640/8 | €674 | €1,018 | +€344 | +51.1% |
| Non-recurring operating charges | 66A | - | €6,020 | +€6,020 | |
| Gross operating margin | 9900 | €266,849 | €247,570 | -€19,279 | -7.2% |
| Operating profit (loss) | 9901 | €141,266 | €111,572 | -€29,694 | -21.0% |
| Financial income | 75/76B | €2,812 | €2,219 | -€593 | -21.1% |
| Recurring financial income | 75 | €2,812 | €2,219 | -€593 | -21.1% |
| Financial charges | 65/66B | €20,109 | €21,844 | +€1,735 | +8.6% |
| Recurring financial charges | 65 | €20,109 | €21,844 | +€1,735 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €123,969 | €91,947 | -€32,022 | -25.8% |
| Income taxes | 67/77 | €33,160 | €39,176 | +€6,016 | +18.1% |
| Profit (loss) for the period | 9904 | €90,809 | €52,771 | -€38,038 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €90,809 | €52,771 | -€38,038 | -41.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.