THE FLOWER SHOP: what changed
What changed
THE FLOWER SHOP
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
€36,751
2024 · €13,369+€23,382
Equity
€85,076
2024 · €48,324+€36,751
Cash
€79,820
2024 · €50,957+€28,863
Balance sheet total
€358,471
2024 · €76,822+€281,649
Largest movements
Assets
- Tangible fixed assets +€246,471
up €246,471 (+50,057%), from €492 to €246,963
of which Land and buildings: +€242,434
- Cash +€28,863
up €28,863 (+56.6%), from €50,957 to €79,820
mainly Debts after one year (+€233,770) and Net result for the year (+€36,751)
- Receivables within one year +€5,250
up €5,250 (+174%), from €3,009 to €8,258
of which Trade receivables: +€4,849
Equity and liabilities
- Debts after one year +€233,770
new in 2025: €233,770
- Reserves +€36,751
up €36,751 (+80.2%), from €45,824 to €82,576
- Current portion of long-term debt +€12,000
new in 2025: €12,000
- Trade debts -€5,456
down €5,456 (-51.8%), from €10,523 to €5,067
- Tax, wage and social debts +€4,317
up €4,317 (+28.4%), from €15,181 to €19,498
Income statement
- Gross operating margin +€33,783
up €33,783 (+132%), from €25,551 to €59,334
- Depreciation +€5,397
up €5,397 (+735%), from €734 to €6,132
- Taxes +€3,919
up €3,919 (+46.2%), from €8,477 to €12,396
- Other operating charges +€1,369
up €1,369 (+173%), from €790 to €2,159
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
€13,369
Gross operating margin
+€33,783
Depreciation
-€5,397
Other operating charges
-€1,369
Financial income
+€554
Financial charges
-€269
Taxes
-€3,919
Result 2025
€36,751
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
+€34,561
Investment
-€251,902
Financing
+€246,205
Cash 2024
€50,957
From operations (derived)
+€34,561
Net result for the year
+€36,751
Depreciation
+€6,132
Stocks and contracts
-€2,057
Receivables within one year
-€5,250
Smaller working-capital items
+€785
Trade debts
-€5,456
Tax, wage and social debts
+€4,317
Other debts
-€1,371
Accrued charges and deferred income
+€709
Investment (derived)
-€251,902
Investment in fixed assets (net)
-€251,902
Financing
+€246,205
Debts after one year
+€233,770
Current portion of long-term debt
+€12,000
Short-term financial debts
+€435
Cash 2025
€79,820
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,822 | €358,471 | +€281,649 | +367% |
| Fixed assets | 21/28 | €1,192 | €246,963 | +€245,771 | +20,612% |
| Tangible fixed assets | 22/27 | €492 | €246,963 | +€246,471 | +50,057% |
| Land and buildings | 22 | €408 | €242,843 | +€242,434 | +59,395% |
| Furniture and vehicles | 24 | €84 | €4,121 | +€4,036 | +4,793% |
| Financial fixed assets | 28 | €700 | €0 | -€700 | -100% |
| Current assets | 29/58 | €75,630 | €111,508 | +€35,879 | +47.4% |
| Stocks and contracts in progress | 3 | €18,043 | €20,100 | +€2,057 | +11.4% |
| Stocks | 30/36 | €18,043 | €20,100 | +€2,057 | +11.4% |
| Amounts receivable within one year | 40/41 | €3,009 | €8,258 | +€5,250 | +174% |
| Trade receivables | 40 | €3,004 | €7,852 | +€4,849 | +161% |
| Other amounts receivable | 41 | €5 | €406 | +€401 | +7,713% |
| Cash at bank and in hand | 54/58 | €50,957 | €79,820 | +€28,863 | +56.6% |
| Deferred charges and accrued income | 490/1 | €3,621 | €3,330 | -€291 | -8.0% |
| Total equity and liabilities | 10/49 | €76,822 | €358,471 | +€281,649 | +367% |
| Equity | 10/15 | €48,324 | €85,076 | +€36,751 | +76.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €45,824 | €82,576 | +€36,751 | +80.2% |
| Distributable reserves | 133 | €45,824 | €82,576 | +€36,751 | +80.2% |
| Amounts payable | 17/49 | €28,498 | €273,396 | +€244,898 | +859% |
| Amounts payable after more than one year | 17 | - | €233,770 | +€233,770 | |
| Financial debts | 170/4 | - | €233,770 | +€233,770 | |
| Amounts payable within one year | 42/48 | €28,498 | €38,916 | +€10,419 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | - | €12,000 | +€12,000 | |
| Financial debts | 43 | €0 | €435 | +€435 | |
| Credit institutions | 430/8 | €0 | €435 | +€435 | |
| Trade debts | 44 | €10,523 | €5,067 | -€5,456 | -51.8% |
| Suppliers | 440/4 | €10,523 | €5,067 | -€5,456 | -51.8% |
| Advances received on contracts in progress | 46 | - | €494 | +€494 | |
| Taxes, remuneration and social security | 45 | €15,181 | €19,498 | +€4,317 | +28.4% |
| Taxes | 450/3 | €15,181 | €19,498 | +€4,317 | +28.4% |
| Other amounts payable | 47/48 | €2,794 | €1,423 | -€1,371 | -49.1% |
| Accrued charges and deferred income | 492/3 | - | €709 | +€709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €734 | €6,132 | +€5,397 | +735% |
| Other operating charges | 640/8 | €790 | €2,159 | +€1,369 | +173% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €25,551 | €59,334 | +€33,783 | +132% |
| Operating profit (loss) | 9901 | €24,027 | €51,044 | +€27,016 | +112% |
| Financial income | 75/76B | €310 | €864 | +€554 | +179% |
| Recurring financial income | 75 | €310 | €864 | +€554 | +179% |
| Financial charges | 65/66B | €2,491 | €2,760 | +€269 | +10.8% |
| Recurring financial charges | 65 | €2,491 | €2,760 | +€269 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €21,846 | €49,148 | +€27,301 | +125% |
| Income taxes | 67/77 | €8,477 | €12,396 | +€3,919 | +46.2% |
| Profit (loss) for the period | 9904 | €13,369 | €36,751 | +€23,382 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €13,369 | €36,751 | +€23,382 | +175% |
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 2 November 2026 via checked.be.