Ruth De Cooman: what changed
What changed
Ruth De Cooman
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
€83,795
2024 · €47,167+€36,628
Equity
€474,908
2024 · €391,113+€83,795
Cash
€32,754
2024 · €228,266-€195,512
Balance sheet total
€514,873
2024 · €424,911+€89,962
Largest movements
Assets
- Current investments +€300,000
new in 2025: €300,000
- Cash -€195,512
down €195,512 (-85.7%), from €228,266 to €32,754
mainly Current investments (-€300,000) and Stocks and contracts (-€4,543)
- Tangible fixed assets -€17,205
down €17,205 (-20.2%), from €85,023 to €67,818
of which Furniture and vehicles: -€10,489
Equity and liabilities
- Profit (loss) carried forward +€83,795
new in 2025: €83,795
- Other debts +€5,762
up €5,762 (+50.3%), from €11,446 to €17,208
Income statement
- Gross operating margin +€37,979
up €37,979 (+28.0%), from €135,691 to €173,669
- Staff costs +€4,459
up €4,459 (+10.8%), from €41,129 to €45,588
- Financial income +€3,042
up €3,042 (+5,029%), from €61 to €3,103
- Financial charges +€2,023
up €2,023 (+1,243%), from €163 to €2,186
- Other operating charges -€1,781
down €1,781 (-71.6%), from €2,489 to €708
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
€47,167
Gross operating margin
+€37,979
Staff costs
-€4,459
Depreciation
-€88
Other operating charges
+€1,781
Financial income
+€3,042
Financial charges
-€2,023
Taxes
+€396
Result 2025
€83,795
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
+€106,778
Investment
-€302,290
Financing
€0
Cash 2024
€228,266
From operations (derived)
+€106,778
Net result for the year
+€83,795
Depreciation
+€19,495
Stocks and contracts
-€4,543
Smaller working-capital items
-€1,248
Deferred charges and accrued income
+€2,492
Tax, wage and social debts
+€1,025
Other debts
+€5,762
Investment (derived)
-€302,290
Investment in fixed assets (net)
-€2,290
Current investments
-€300,000
Cash 2025
€32,754
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,911 | €514,873 | +€89,962 | +21.2% |
| Fixed assets | 21/28 | €85,023 | €67,818 | -€17,205 | -20.2% |
| Tangible fixed assets | 22/27 | €85,023 | €67,818 | -€17,205 | -20.2% |
| Plant, machinery and equipment | 23 | €3,848 | €5,606 | +€1,758 | +45.7% |
| Furniture and vehicles | 24 | €32,375 | €21,886 | -€10,489 | -32.4% |
| Other tangible fixed assets | 26 | €48,800 | €40,325 | -€8,474 | -17.4% |
| Current assets | 29/58 | €339,888 | €447,055 | +€107,167 | +31.5% |
| Stocks and contracts in progress | 3 | €32,207 | €36,750 | +€4,543 | +14.1% |
| Stocks | 30/36 | €32,207 | €36,750 | +€4,543 | +14.1% |
| Amounts receivable within one year | 40/41 | €76,922 | €77,551 | +€629 | +0.8% |
| Trade receivables | 40 | €76,922 | €77,551 | +€629 | +0.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €228,266 | €32,754 | -€195,512 | -85.7% |
| Deferred charges and accrued income | 490/1 | €2,492 | - | -€2,492 | |
| Total equity and liabilities | 10/49 | €424,911 | €514,873 | +€89,962 | +21.2% |
| Equity | 10/15 | €391,113 | €474,908 | +€83,795 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €372,513 | €372,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €370,653 | €370,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €83,795 | +€83,795 | |
| Amounts payable | 17/49 | €33,797 | €39,964 | +€6,167 | +18.2% |
| Amounts payable within one year | 42/48 | €33,797 | €39,964 | +€6,167 | +18.2% |
| Trade debts | 44 | €11,414 | €10,794 | -€620 | -5.4% |
| Suppliers | 440/4 | €11,414 | €10,794 | -€620 | -5.4% |
| Taxes, remuneration and social security | 45 | €10,938 | €11,962 | +€1,025 | +9.4% |
| Taxes | 450/3 | €4,962 | €10,232 | +€5,270 | +106% |
| Remuneration and social security | 454/9 | €5,975 | €1,730 | -€4,245 | -71.0% |
| Other amounts payable | 47/48 | €11,446 | €17,208 | +€5,762 | +50.3% |
| Remuneration, social security and pensions | 62 | €41,129 | €45,588 | +€4,459 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,408 | €19,495 | +€88 | +0.5% |
| Other operating charges | 640/8 | €2,489 | €708 | -€1,781 | -71.6% |
| Gross operating margin | 9900 | €135,691 | €173,669 | +€37,979 | +28.0% |
| Operating profit (loss) | 9901 | €72,666 | €107,878 | +€35,212 | +48.5% |
| Financial income | 75/76B | €61 | €3,103 | +€3,042 | +5,029% |
| Recurring financial income | 75 | €61 | €3,103 | +€3,042 | +5,029% |
| Financial charges | 65/66B | €163 | €2,186 | +€2,023 | +1,243% |
| Recurring financial charges | 65 | €163 | €2,186 | +€2,023 | +1,243% |
| Profit (loss) for the period before taxes | 9903 | €72,563 | €108,795 | +€36,232 | +49.9% |
| Income taxes | 67/77 | €25,396 | €25,000 | -€396 | -1.6% |
| Profit (loss) for the period | 9904 | €47,167 | €83,795 | +€36,628 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,167 | €83,795 | +€36,628 | +77.7% |
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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 7 November 2026 via checked.be.