PEDILEM: what changed
Two fiscal 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
PEDILEM
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,180
2024 · €6,675+€2,505
Equity
€203,607
2024 · €194,428+€9,180
Cash
€3,034
2024 · €2,351+€682
Balance sheet total
€333,426
2024 · €342,722-€9,296
Largest movements
Assets
- Tangible fixed assets -€9,496
down €9,496 (-2.8%), from €339,006 to €329,510
of which Land and buildings: -€9,537
Equity and liabilities
- Debts after one year -€15,766
down €15,766 (-18.0%), from €87,607 to €71,840
- Profit (loss) carried forward +€9,180
up €9,180 (+8.6%), from -€107,213 to -€98,034
Income statement
- Gross operating margin +€1,953
up €1,953 (+8.7%), from €22,343 to €24,296
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
€6,675
Gross operating margin
+€1,953
Depreciation
+€210
Other operating charges
+€150
Financial income
-€6
Financial charges
+€218
Taxes
-€20
Result 2025
€9,180
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.
From operations
+€16,878
Investment
-€702
Financing
-€15,494
Cash 2024
€2,351
From operations (derived)
+€16,878
Net result for the year
+€9,180
Depreciation
+€10,198
Receivables within one year
+€482
Trade debts
-€906
Tax, wage and social debts
+€191
Other debts
-€2,268
Investment (derived)
-€702
Investment in fixed assets (net)
-€702
Financing
-€15,494
Debts after one year
-€15,766
Current portion of long-term debt
+€273
Cash 2025
€3,034
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €342,722 | €333,426 | -€9,296 | -2.7% |
| Fixed assets | 21/28 | €339,006 | €329,510 | -€9,496 | -2.8% |
| Tangible fixed assets | 22/27 | €339,006 | €329,510 | -€9,496 | -2.8% |
| Land and buildings | 22 | €338,473 | €328,936 | -€9,537 | -2.8% |
| Plant, machinery and equipment | 23 | €533 | €574 | +€41 | +7.7% |
| Current assets | 29/58 | €3,716 | €3,916 | +€200 | +5.4% |
| Amounts receivable within one year | 40/41 | €1,365 | €883 | -€482 | -35.3% |
| Trade receivables | 40 | €1,365 | €883 | -€482 | -35.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,351 | €3,034 | +€682 | +29.0% |
| Total equity and liabilities | 10/49 | €342,722 | €333,426 | -€9,296 | -2.7% |
| Equity | 10/15 | €194,428 | €203,607 | +€9,180 | +4.7% |
| Contributions | 10/11 | €107,000 | €107,000 | = | 0.0% |
| Revaluation surpluses | 12 | €185,000 | €185,000 | = | 0.0% |
| Reserves | 13 | €9,641 | €9,641 | = | 0.0% |
| Distributable reserves | 133 | €9,641 | €9,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,213 | -€98,034 | +€9,180 | +8.6% |
| Amounts payable | 17/49 | €148,295 | €129,819 | -€18,476 | -12.5% |
| Amounts payable after more than one year | 17 | €87,607 | €71,840 | -€15,766 | -18.0% |
| Financial debts | 170/4 | €87,607 | €71,840 | -€15,766 | -18.0% |
| Amounts payable within one year | 42/48 | €60,688 | €57,979 | -€2,709 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €15,494 | €15,766 | +€273 | +1.8% |
| Trade debts | 44 | €2,586 | €1,680 | -€906 | -35.0% |
| Suppliers | 440/4 | €2,586 | €1,680 | -€906 | -35.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,167 | €17,358 | +€191 | +1.1% |
| Taxes | 450/3 | €17,167 | €17,358 | +€191 | +1.1% |
| Other amounts payable | 47/48 | €25,442 | €23,174 | -€2,268 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,408 | €10,198 | -€210 | -2.0% |
| Other operating charges | 640/8 | €3,164 | €3,014 | -€150 | -4.7% |
| Gross operating margin | 9900 | €22,343 | €24,296 | +€1,953 | +8.7% |
| Operating profit (loss) | 9901 | €8,771 | €11,084 | +€2,313 | +26.4% |
| Financial income | 75/76B | €9 | €3 | -€6 | -61.5% |
| Recurring financial income | 75 | €9 | €3 | -€6 | -61.5% |
| Financial charges | 65/66B | €1,985 | €1,767 | -€218 | -11.0% |
| Recurring financial charges | 65 | €1,985 | €1,767 | -€218 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €6,795 | €9,321 | +€2,525 | +37.2% |
| Income taxes | 67/77 | €120 | €141 | +€20 | +17.0% |
| Profit (loss) for the period | 9904 | €6,675 | €9,180 | +€2,505 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,675 | €9,180 | +€2,505 | +37.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.