SEA FLOWER: 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.
SEA FLOWER
Largest movements
- Receivables within one year -€23,917
down €23,917 (-31.7%), from €75,538 to €51,621
- Tax, wage and social debts -€22,017
down €22,017 (-100%), from €22,017 to €0
- Trade debts -€1,648
down €1,648 (-100%), from €1,648 to €0
- Taxes -€1,392
down €1,392 (-100%), from €1,392 to €0
- Financial income -€881
down €881 (-28.6%), from €3,083 to €2,201
- Gross operating margin +€806
up €806 (+29.4%), from -€2,740 to -€1,935
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.
Derived cash bridge
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 | €89,819 | €65,857 | -€23,961 | -26.7% |
| Current assets | 29/58 | €89,819 | €65,857 | -€23,961 | -26.7% |
| Stocks and contracts in progress | 3 | €10,711 | €10,711 | = | 0.0% |
| Stocks | 30/36 | €10,711 | €10,711 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,538 | €51,621 | -€23,917 | -31.7% |
| Other amounts receivable | 41 | €75,538 | €51,621 | -€23,917 | -31.7% |
| Cash at bank and in hand | 54/58 | €487 | €1,253 | +€767 | +158% |
| Deferred charges and accrued income | 490/1 | €3,083 | €2,272 | -€811 | -26.3% |
| Total equity and liabilities | 10/49 | €89,819 | €65,857 | -€23,961 | -26.7% |
| Equity | 10/15 | €66,154 | €65,857 | -€297 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,554 | €47,257 | -€297 | -0.6% |
| Non-distributable reserves | 130/1 | €656 | €656 | = | 0.0% |
| Reserves not available under the articles | 1311 | €656 | €656 | = | 0.0% |
| Distributable reserves | 133 | €46,898 | €46,602 | -€297 | -0.6% |
| Amounts payable | 17/49 | €23,665 | €0 | -€23,665 | -100% |
| Amounts payable within one year | 42/48 | €23,665 | €0 | -€23,665 | -100% |
| Trade debts | 44 | €1,648 | €0 | -€1,648 | -100% |
| Suppliers | 440/4 | €1,648 | €0 | -€1,648 | -100% |
| Taxes, remuneration and social security | 45 | €22,017 | €0 | -€22,017 | -100% |
| Taxes | 450/3 | €22,017 | €0 | -€22,017 | -100% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,740 | -€1,935 | +€806 | +29.4% |
| Operating profit (loss) | 9901 | -€3,254 | -€2,462 | +€791 | +24.3% |
| Financial income | 75/76B | €3,083 | €2,201 | -€881 | -28.6% |
| Recurring financial income | 75 | €3,083 | €2,201 | -€881 | -28.6% |
| Financial charges | 65/66B | €44 | €36 | -€8 | -18.1% |
| Recurring financial charges | 65 | €44 | €36 | -€8 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€215 | -€297 | -€82 | -38.2% |
| Income taxes | 67/77 | €1,392 | €0 | -€1,392 | -100% |
| Profit (loss) for the period | 9904 | -€1,607 | -€297 | +€1,310 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,607 | -€297 | +€1,310 | +81.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.