The Flower Factory: what changed
The Flower Factory
Largest movements
- Cash +€18,173
up €18,173 (+117%), from €15,588 to €33,762
mainly Depreciation (+€9,463) and Net result for the year (+€9,256)
- Tangible fixed assets +€9,436
up €9,436 (+85.8%), from €10,992 to €20,428
of which Furniture and vehicles: +€11,470
- Receivables within one year -€6,362
down €6,362 (-88.4%), from €7,197 to €834
of which Trade receivables: -€4,071
- Intangible fixed assets -€2,783
down €2,783 (-38.5%), from €7,223 to €4,440
- Stocks and contracts +€1,262
up €1,262 (+3.3%), from €38,676 to €39,938
- Profit (loss) carried forward +€9,256
up €9,256, from -€9,063 to €193
- Debts after one year +€7,781
new in 2025: €7,781
- Current portion of long-term debt +€5,249
new in 2025: €5,249
- Trade debts -€3,211
down €3,211 (-73.7%), from €4,358 to €1,146
- Gross operating margin +€12,737
up €12,737 (+72.0%), from €17,689 to €30,426
- Staff costs -€7,396
down €7,396 (-52.3%), from €14,153 to €6,758
- Taxes +€1,063
up €1,063 (+830%), from €128 to €1,191
- Depreciation +€736
up €736 (+8.4%), from €8,727 to €9,463
- Other operating charges -€623
down €623 (-36.0%), from €1,729 to €1,106
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,664 | €100,496 | +€19,832 | +24.6% |
| Fixed assets | 21/28 | €18,215 | €24,867 | +€6,652 | +36.5% |
| Intangible fixed assets | 21 | €7,223 | €4,440 | -€2,783 | -38.5% |
| Tangible fixed assets | 22/27 | €10,992 | €20,428 | +€9,436 | +85.8% |
| Plant, machinery and equipment | 23 | €5,944 | €3,909 | -€2,035 | -34.2% |
| Furniture and vehicles | 24 | €5,048 | €16,518 | +€11,470 | +227% |
| Current assets | 29/58 | €62,449 | €75,629 | +€13,179 | +21.1% |
| Stocks and contracts in progress | 3 | €38,676 | €39,938 | +€1,262 | +3.3% |
| Stocks | 30/36 | €38,676 | €39,938 | +€1,262 | +3.3% |
| Amounts receivable within one year | 40/41 | €7,197 | €834 | -€6,362 | -88.4% |
| Trade receivables | 40 | €4,715 | €644 | -€4,071 | -86.4% |
| Other amounts receivable | 41 | €2,482 | €191 | -€2,291 | -92.3% |
| Cash at bank and in hand | 54/58 | €15,588 | €33,762 | +€18,173 | +117% |
| Deferred charges and accrued income | 490/1 | €988 | €1,095 | +€106 | +10.8% |
| Total equity and liabilities | 10/49 | €80,664 | €100,496 | +€19,832 | +24.6% |
| Equity | 10/15 | -€4,063 | €5,193 | +€9,256 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,063 | €193 | +€9,256 | |
| Amounts payable | 17/49 | €84,727 | €95,303 | +€10,575 | +12.5% |
| Amounts payable after more than one year | 17 | - | €7,781 | +€7,781 | |
| Financial debts | 170/4 | - | €7,781 | +€7,781 | |
| Amounts payable within one year | 42/48 | €84,727 | €87,522 | +€2,794 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,249 | +€5,249 | |
| Trade debts | 44 | €4,358 | €1,146 | -€3,211 | -73.7% |
| Suppliers | 440/4 | €4,358 | €1,146 | -€3,211 | -73.7% |
| Taxes, remuneration and social security | 45 | €1,457 | €2,383 | +€926 | +63.6% |
| Taxes | 450/3 | €1,078 | €1,554 | +€475 | +44.1% |
| Remuneration and social security | 454/9 | €379 | €829 | +€451 | +119% |
| Other amounts payable | 47/48 | €78,913 | €78,744 | -€169 | -0.2% |
| Remuneration, social security and pensions | 62 | €14,153 | €6,758 | -€7,396 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,727 | €9,463 | +€736 | +8.4% |
| Other operating charges | 640/8 | €1,729 | €1,106 | -€623 | -36.0% |
| Gross operating margin | 9900 | €17,689 | €30,426 | +€12,737 | +72.0% |
| Operating profit (loss) | 9901 | -€6,920 | €13,099 | +€20,019 | |
| Financial income | 75/76B | €511 | €91 | -€421 | -82.3% |
| Recurring financial income | 75 | €511 | €91 | -€421 | -82.3% |
| Financial charges | 65/66B | €2,526 | €2,742 | +€216 | +8.6% |
| Recurring financial charges | 65 | €2,526 | €2,742 | +€216 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,935 | €10,447 | +€19,382 | |
| Income taxes | 67/77 | €128 | €1,191 | +€1,063 | +830% |
| Profit (loss) for the period | 9904 | -€9,063 | €9,256 | +€18,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,063 | €9,256 | +€18,319 |
Next steps
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 6 November 2026 via checked.be.