Verhodema: 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.
What changed
Verhodema
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€154,819
2023 · €151,538+€3,281
Equity
€325,638
2023 · €310,819+€14,819
Cash
€203,849
2023 · €215,519-€11,671
Balance sheet total
€2.5m
2023 · €2.5m-€1,136
Largest movements
Assets
- Stocks and contracts +€55,634
up €55,634 (+9.7%), from €573,298 to €628,932
- Tangible fixed assets -€51,127
down €51,127 (-3.1%), from €1.6m to €1.6m
of which Land and buildings: -€49,000
Equity and liabilities
- Debts after one year -€125,145
down €125,145 (-7.6%), from €1.6m to €1.5m
- Trade debts +€80,616
up €80,616 (+30.8%), from €261,428 to €342,045
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2023 result to the 2024 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.
Result 2023
€151,538
Gross operating margin
-€2,553
Staff costs
+€5,026
Depreciation
-€4,715
Other operating charges
-€163
Financial income
+€3,201
Financial charges
+€436
Taxes
+€2,049
Result 2024
€154,819
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€261,785
Investment
-€14,511
Financing
-€258,945
Cash 2023
€215,519
From operations (derived)
+€261,785
Net result for the year
+€154,819
Depreciation
+€65,638
Stocks and contracts
-€55,634
Receivables within one year
-€6,222
Deferred charges and accrued income
+€194
Trade debts
+€80,616
Tax, wage and social debts
+€12,374
Other debts
+€10,000
Investment (derived)
-€14,511
Investment in fixed assets (net)
-€14,511
Financing
-€258,945
Debts after one year
-€125,145
Current portion of long-term debt
+€6,200
Contributions, distributions and other
-€140,000
Cash 2024
€203,849
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,524,110 | €2,522,974 | -€1,136 | 0.0% |
| Fixed assets | 21/28 | €1,696,755 | €1,645,628 | -€51,127 | -3.0% |
| Tangible fixed assets | 22/27 | €1,645,676 | €1,594,549 | -€51,127 | -3.1% |
| Land and buildings | 22 | €1,557,088 | €1,508,088 | -€49,000 | -3.1% |
| Plant, machinery and equipment | 23 | €16,217 | €23,413 | +€7,196 | +44.4% |
| Furniture and vehicles | 24 | €14,122 | €11,142 | -€2,980 | -21.1% |
| Other tangible fixed assets | 26 | €58,249 | €51,906 | -€6,343 | -10.9% |
| Financial fixed assets | 28 | €51,079 | €51,079 | = | 0.0% |
| Current assets | 29/58 | €827,355 | €877,346 | +€49,991 | +6.0% |
| Stocks and contracts in progress | 3 | €573,298 | €628,932 | +€55,634 | +9.7% |
| Stocks | 30/36 | €573,298 | €628,932 | +€55,634 | +9.7% |
| Amounts receivable within one year | 40/41 | €32,493 | €38,715 | +€6,222 | +19.1% |
| Trade receivables | 40 | €19,874 | €18,198 | -€1,677 | -8.4% |
| Other amounts receivable | 41 | €12,619 | €20,518 | +€7,899 | +62.6% |
| Cash at bank and in hand | 54/58 | €215,519 | €203,849 | -€11,671 | -5.4% |
| Deferred charges and accrued income | 490/1 | €6,044 | €5,850 | -€194 | -3.2% |
| Total equity and liabilities | 10/49 | €2,524,110 | €2,522,974 | -€1,136 | 0.0% |
| Equity | 10/15 | €310,819 | €325,638 | +€14,819 | +4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €290,819 | €305,638 | +€14,819 | +5.1% |
| Distributable reserves | 133 | €290,819 | €305,638 | +€14,819 | +5.1% |
| Amounts payable | 17/49 | €2,213,290 | €2,197,335 | -€15,955 | -0.7% |
| Amounts payable after more than one year | 17 | €1,636,794 | €1,511,650 | -€125,145 | -7.6% |
| Financial debts | 170/4 | €1,636,794 | €1,511,650 | -€125,145 | -7.6% |
| Amounts payable within one year | 42/48 | €576,496 | €685,686 | +€109,190 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €122,689 | €128,889 | +€6,200 | +5.1% |
| Trade debts | 44 | €261,428 | €342,045 | +€80,616 | +30.8% |
| Suppliers | 440/4 | €261,428 | €342,045 | +€80,616 | +30.8% |
| Taxes, remuneration and social security | 45 | €42,379 | €54,753 | +€12,374 | +29.2% |
| Taxes | 450/3 | €4,012 | €8,259 | +€4,247 | +106% |
| Remuneration and social security | 454/9 | €38,367 | €46,494 | +€8,127 | +21.2% |
| Other amounts payable | 47/48 | €150,000 | €160,000 | +€10,000 | +6.7% |
| Remuneration, social security and pensions | 62 | €242,984 | €237,959 | -€5,026 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,923 | €65,638 | +€4,715 | +7.7% |
| Other operating charges | 640/8 | €13,094 | €13,257 | +€163 | +1.2% |
| Gross operating margin | 9900 | €572,898 | €570,345 | -€2,553 | -0.4% |
| Operating profit (loss) | 9901 | €255,896 | €253,491 | -€2,405 | -0.9% |
| Financial income | 75/76B | €2,835 | €6,036 | +€3,201 | +113% |
| Recurring financial income | 75 | €2,835 | €6,036 | +€3,201 | +113% |
| Financial charges | 65/66B | €99,504 | €99,067 | -€436 | -0.4% |
| Recurring financial charges | 65 | €99,504 | €99,067 | -€436 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €159,227 | €160,459 | +€1,232 | +0.8% |
| Income taxes | 67/77 | €7,689 | €5,640 | -€2,049 | -26.6% |
| Profit (loss) for the period | 9904 | €151,538 | €154,819 | +€3,281 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €151,538 | €154,819 | +€3,281 | +2.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.