MS 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.
MS FLOWERS
Largest movements
- Tangible fixed assets -€37,025
down €37,025 (-15.8%), from €234,777 to €197,752
of which Land and buildings: -€21,644
- Receivables within one year +€20,272
up €20,272 (+109.4%), from €18,527 to €38,799
- Cash +€17,200
up €17,200 (+23.7%), from €72,518 to €89,718
mainly Depreciation (+€35,491) and Net result for the year (+€32,774)
- Profit (loss) carried forward +€32,774
up €32,774, from -€20,719 to €12,055
- Debts after one year -€30,093
down €30,093 (-15.0%), from €200,006 to €169,913
- Tax, wage and social debts +€8,172
up €8,172 (+64.2%), from €12,720 to €20,892
of which Taxes: +€6,565
- Other debts -€5,813
down €5,813 (-12.2%), from €47,815 to €42,002
- Gross operating margin +€63,119
up €63,119 (+94.1%), from €67,094 to €130,213
- Staff costs +€3,401
up €3,401 (+7.4%), from €45,727 to €49,128
- Taxes +€3,048
up €3,048 (+2344.6%), from €130 to €3,178
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,076 | €337,288 | -€788 | -0.2% |
| Fixed assets | 21/28 | €235,494 | €198,469 | -€37,025 | -15.7% |
| Tangible fixed assets | 22/27 | €234,777 | €197,752 | -€37,025 | -15.8% |
| Land and buildings | 22 | €181,432 | €159,788 | -€21,644 | -11.9% |
| Furniture and vehicles | 24 | €53,345 | €37,964 | -€15,381 | -28.8% |
| Financial fixed assets | 28 | €717 | €717 | = | 0.0% |
| Current assets | 29/58 | €102,582 | €138,819 | +€36,237 | +35.3% |
| Stocks and contracts in progress | 3 | €11,366 | €10,131 | -€1,235 | -10.9% |
| Stocks | 30/36 | €11,366 | €10,131 | -€1,235 | -10.9% |
| Amounts receivable within one year | 40/41 | €18,527 | €38,799 | +€20,272 | +109.4% |
| Trade receivables | 40 | €18,527 | €38,799 | +€20,272 | +109.4% |
| Cash at bank and in hand | 54/58 | €72,518 | €89,718 | +€17,200 | +23.7% |
| Deferred charges and accrued income | 490/1 | €171 | €171 | = | 0.0% |
| Total equity and liabilities | 10/49 | €338,076 | €337,288 | -€788 | -0.2% |
| Equity | 10/15 | €29,372 | €59,576 | +€30,204 | +102.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,719 | €12,055 | +€32,774 | |
| Investment grants | 15 | €20,091 | €17,521 | -€2,570 | -12.8% |
| Amounts payable | 17/49 | €308,704 | €277,712 | -€30,992 | -10.0% |
| Amounts payable after more than one year | 17 | €200,006 | €169,913 | -€30,093 | -15.0% |
| Financial debts | 170/4 | €200,006 | €169,913 | -€30,093 | -15.0% |
| Amounts payable within one year | 42/48 | €104,959 | €105,720 | +€761 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €28,820 | €30,093 | +€1,273 | +4.4% |
| Trade debts | 44 | €15,604 | €12,733 | -€2,871 | -18.4% |
| Suppliers | 440/4 | €15,604 | €12,733 | -€2,871 | -18.4% |
| Taxes, remuneration and social security | 45 | €12,720 | €20,892 | +€8,172 | +64.2% |
| Taxes | 450/3 | €4,314 | €10,879 | +€6,565 | +152.2% |
| Remuneration and social security | 454/9 | €8,406 | €10,013 | +€1,607 | +19.1% |
| Other amounts payable | 47/48 | €47,815 | €42,002 | -€5,813 | -12.2% |
| Accrued charges and deferred income | 492/3 | €3,739 | €2,079 | -€1,660 | -44.4% |
| Remuneration, social security and pensions | 62 | €45,727 | €49,128 | +€3,401 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,361 | €35,491 | -€870 | -2.4% |
| Other operating charges | 640/8 | €3,149 | €2,265 | -€884 | -28.1% |
| Gross operating margin | 9900 | €67,094 | €130,213 | +€63,119 | +94.1% |
| Operating profit (loss) | 9901 | -€18,143 | €43,329 | +€61,472 | |
| Financial income | 75/76B | €3,380 | €2,570 | -€810 | -24.0% |
| Recurring financial income | 75 | €3,380 | €2,570 | -€810 | -24.0% |
| Financial charges | 65/66B | €9,350 | €9,947 | +€597 | +6.4% |
| Recurring financial charges | 65 | €9,350 | €9,947 | +€597 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,113 | €35,952 | +€60,065 | |
| Income taxes | 67/77 | €130 | €3,178 | +€3,048 | +2344.6% |
| Profit (loss) for the period | 9904 | -€24,243 | €32,774 | +€57,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,243 | €32,774 | +€57,017 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.