Lo-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.
Lo-Flowers
Largest movements
- Receivables within one year -€10,280
down €10,280 (-44.9%), from €22,915 to €12,634
of which Trade receivables: -€8,308
- Tangible fixed assets -€8,107
down €8,107 (-7.7%), from €105,138 to €97,031
of which Land and buildings: -€5,273
- Cash +€1,715
up €1,715 (+20.2%), from €8,512 to €10,227
mainly Receivables within one year (+€10,280) and Depreciation (+€8,107)
- Profit (loss) carried forward -€16,149
down €16,149 (-20.0%), from -€80,791 to -€96,939
- Other debts +€2,426
up €2,426 (+1.2%), from €200,620 to €203,046
- Trade debts -€1,614
down €1,614 (-11.3%), from €14,328 to €12,714
- Gross operating margin +€8,493
up €8,493 (+55.6%), from -€15,274 to -€6,780
- Other operating charges +€387
up €387 (+53.5%), from €724 to €1,111
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,280 | €124,084 | -€16,196 | -11.5% |
| Fixed assets | 21/28 | €105,138 | €97,031 | -€8,107 | -7.7% |
| Tangible fixed assets | 22/27 | €105,138 | €97,031 | -€8,107 | -7.7% |
| Land and buildings | 22 | €95,544 | €90,271 | -€5,273 | -5.5% |
| Furniture and vehicles | 24 | €9,594 | €6,760 | -€2,835 | -29.5% |
| Current assets | 29/58 | €35,142 | €27,053 | -€8,089 | -23.0% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,915 | €12,634 | -€10,280 | -44.9% |
| Trade receivables | 40 | €19,368 | €11,061 | -€8,308 | -42.9% |
| Other amounts receivable | 41 | €3,546 | €1,574 | -€1,973 | -55.6% |
| Cash at bank and in hand | 54/58 | €8,512 | €10,227 | +€1,715 | +20.2% |
| Deferred charges and accrued income | 490/1 | €1,716 | €2,192 | +€476 | +27.7% |
| Total equity and liabilities | 10/49 | €140,280 | €124,084 | -€16,196 | -11.5% |
| Equity | 10/15 | -€75,791 | -€91,939 | -€16,149 | -21.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,791 | -€96,939 | -€16,149 | -20.0% |
| Amounts payable | 17/49 | €216,071 | €216,023 | -€48 | 0.0% |
| Amounts payable within one year | 42/48 | €216,071 | €216,023 | -€48 | 0.0% |
| Trade debts | 44 | €14,328 | €12,714 | -€1,614 | -11.3% |
| Suppliers | 440/4 | €14,328 | €12,714 | -€1,614 | -11.3% |
| Taxes, remuneration and social security | 45 | €1,123 | €264 | -€859 | -76.5% |
| Taxes | 450/3 | €1,123 | €264 | -€859 | -76.5% |
| Other amounts payable | 47/48 | €200,620 | €203,046 | +€2,426 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,107 | €8,107 | = | 0.0% |
| Other operating charges | 640/8 | €724 | €1,111 | +€387 | +53.5% |
| Gross operating margin | 9900 | -€15,274 | -€6,780 | +€8,493 | +55.6% |
| Operating profit (loss) | 9901 | -€24,105 | -€15,999 | +€8,106 | +33.6% |
| Financial income | 75/76B | €11 | €48 | +€38 | +354% |
| Recurring financial income | 75 | €11 | €48 | +€38 | +354% |
| Financial charges | 65/66B | €126 | €198 | +€72 | +56.8% |
| Recurring financial charges | 65 | €126 | €198 | +€72 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,220 | -€16,149 | +€8,072 | +33.3% |
| Profit (loss) for the period | 9904 | -€24,220 | -€16,149 | +€8,072 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,220 | -€16,149 | +€8,072 | +33.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.