ROUSSELLE FLOWERS: what changed
What changed
ROUSSELLE FLOWERS
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
-€7,262
2024 · €4,593-€11,855
Equity
€13,198
2024 · €20,460-€7,262
Cash
€333
2024 · €280+€53
Balance sheet total
€97,458
2024 · €128,682-€31,224
Largest movements
Assets
- Tangible fixed assets -€25,723
down €25,723 (-23.3%), from €110,353 to €84,630
of which Furniture and vehicles: -€27,568
- Receivables within one year -€5,048
down €5,048 (-42.5%), from €11,886 to €6,838
of which Other amounts receivable: -€2,645
Equity and liabilities
- Other debts -€21,972
down €21,972 (-21.9%), from €100,305 to €78,333
- Profit (loss) carried forward -€7,262
down €7,262, from €1,868 to -€5,394
- Trade debts -€2,386
down €2,386 (-38.2%), from €6,244 to €3,858
Income statement
- Gross operating margin -€10,565
down €10,565 (-29.5%), from €35,833 to €25,268
- Financial charges +€1,242
up €1,242 (+101%), from €1,235 to €2,477
- Other operating charges +€559
up €559 (+48.1%), from €1,163 to €1,722
- Taxes -€508
down €508, from €474 to -€34
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
€4,593
Gross operating margin
-€10,565
Depreciation
+€34
Other operating charges
-€559
Financial income
-€31
Financial charges
-€1,242
Taxes
+€508
Result 2025
-€7,262
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
+€1,627
Investment
-€2,642
Financing
+€1,067
Cash 2024
€280
From operations (derived)
+€1,627
Net result for the year
-€7,262
Depreciation
+€28,365
Stocks and contracts
-€435
Receivables within one year
+€5,048
Deferred charges and accrued income
+€941
Trade debts
-€2,386
Tax, wage and social debts
+€320
Advances received
-€991
Other debts
-€21,972
Investment (derived)
-€2,642
Investment in fixed assets (net)
-€2,642
Financing
+€1,067
Short-term financial debts
+€1,067
Cash 2025
€333
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,682 | €97,458 | -€31,224 | -24.3% |
| Fixed assets | 21/28 | €110,852 | €85,129 | -€25,723 | -23.2% |
| Tangible fixed assets | 22/27 | €110,353 | €84,630 | -€25,723 | -23.3% |
| Furniture and vehicles | 24 | €109,276 | €81,708 | -€27,568 | -25.2% |
| Other tangible fixed assets | 26 | €1,077 | €2,922 | +€1,845 | +171% |
| Financial fixed assets | 28 | €499 | €499 | = | 0.0% |
| Current assets | 29/58 | €17,830 | €12,329 | -€5,501 | -30.9% |
| Stocks and contracts in progress | 3 | €3,750 | €4,185 | +€435 | +11.6% |
| Stocks | 30/36 | €3,750 | €4,185 | +€435 | +11.6% |
| Amounts receivable within one year | 40/41 | €11,886 | €6,838 | -€5,048 | -42.5% |
| Trade receivables | 40 | €7,684 | €5,281 | -€2,403 | -31.3% |
| Other amounts receivable | 41 | €4,202 | €1,557 | -€2,645 | -62.9% |
| Cash at bank and in hand | 54/58 | €280 | €333 | +€53 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,913 | €973 | -€941 | -49.2% |
| Total equity and liabilities | 10/49 | €128,682 | €97,458 | -€31,224 | -24.3% |
| Equity | 10/15 | €20,460 | €13,198 | -€7,262 | -35.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,868 | -€5,394 | -€7,262 | |
| Amounts payable | 17/49 | €108,222 | €84,261 | -€23,962 | -22.1% |
| Amounts payable within one year | 42/48 | €108,222 | €84,261 | -€23,962 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €683 | €1,750 | +€1,067 | +156% |
| Credit institutions | 430/8 | €683 | €1,750 | +€1,067 | +156% |
| Trade debts | 44 | €6,244 | €3,858 | -€2,386 | -38.2% |
| Suppliers | 440/4 | €6,244 | €3,858 | -€2,386 | -38.2% |
| Advances received on contracts in progress | 46 | €991 | €0 | -€991 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €320 | +€320 | |
| Taxes | 450/3 | €0 | €320 | +€320 | |
| Other amounts payable | 47/48 | €100,305 | €78,333 | -€21,972 | -21.9% |
| Non-recurring operating income | 76A | €18,552 | €0 | -€18,552 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,399 | €28,365 | -€34 | -0.1% |
| Other operating charges | 640/8 | €1,163 | €1,722 | +€559 | +48.1% |
| Gross operating margin | 9900 | €35,833 | €25,268 | -€10,565 | -29.5% |
| Operating profit (loss) | 9901 | €6,271 | -€4,819 | -€11,090 | |
| Financial income | 75/76B | €31 | €0 | -€31 | -99.9% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -99.9% |
| Financial charges | 65/66B | €1,235 | €2,477 | +€1,242 | +101% |
| Recurring financial charges | 65 | €1,235 | €2,477 | +€1,242 | +101% |
| Profit (loss) for the period before taxes | 9903 | €5,067 | -€7,296 | -€12,363 | |
| Income taxes | 67/77 | €474 | -€34 | -€508 | |
| Profit (loss) for the period | 9904 | €4,593 | -€7,262 | -€11,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,593 | -€7,262 | -€11,855 |
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 5 November 2026 via checked.be.