VERNIERS FABIENNE: what changed
What changed
VERNIERS FABIENNE
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
-€3,113
2025 · €15,668-€18,781
Equity
€27,355
2025 · €30,468-€3,113
Cash
€171
2025 · €4,864-€4,693
Balance sheet total
€2.9m
2025 · €3.0m-€84,262
Largest movements
Assets
- Tangible fixed assets -€145,868
down €145,868 (-5.0%), from €2.9m to €2.8m
of which Land and buildings: -€148,778
- Deferred charges and accrued income +€41,388
up €41,388 (+1,595%), from €2,594 to €43,982
Equity and liabilities
- Debts after one year -€128,419
down €128,419 (-4.7%), from €2.7m to €2.6m
Income statement
- Depreciation +€14,370
up €14,370 (+9.0%), from €158,843 to €173,213
Change in the result, 2025 to 2026
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 2025
€15,668
Gross operating margin
-€1,788
Depreciation
-€14,370
Other operating charges
-€2,292
Financial charges
-€554
Taxes
+€223
Result 2026
-€3,113
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€154,539
Investment
-€39,008
Financing
-€120,225
Cash 2025
€4,864
From operations (derived)
+€154,539
Net result for the year
-€3,113
Depreciation
+€173,213
Stocks and contracts
-€10,553
Receivables within one year
-€2,695
Deferred charges and accrued income
-€41,388
Trade debts
+€20,764
Tax, wage and social debts
+€22,047
Other debts
-€3,736
Investment (derived)
-€39,008
Investment in fixed assets (net)
-€39,008
Financing
-€120,225
Debts after one year
-€128,419
Current portion of long-term debt
+€8,195
Cash 2026
€171
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,985,153 | €2,900,891 | -€84,262 | -2.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,896,914 | €2,762,709 | -€134,205 | -4.6% |
| Intangible fixed assets | 21 | - | €11,663 | +€11,663 | |
| Tangible fixed assets | 22/27 | €2,896,709 | €2,750,840 | -€145,868 | -5.0% |
| Land and buildings | 22 | €2,840,786 | €2,692,007 | -€148,778 | -5.2% |
| Plant, machinery and equipment | 23 | €31,091 | €23,782 | -€7,309 | -23.5% |
| Furniture and vehicles | 24 | €24,832 | €35,051 | +€10,219 | +41.2% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €88,240 | €138,183 | +€49,943 | +56.6% |
| Stocks and contracts in progress | 3 | €37,872 | €48,425 | +€10,553 | +27.9% |
| Stocks | 30/36 | €37,872 | €48,425 | +€10,553 | +27.9% |
| Amounts receivable within one year | 40/41 | €42,910 | €45,605 | +€2,695 | +6.3% |
| Trade receivables | 40 | €42,508 | €45,605 | +€3,097 | +7.3% |
| Other amounts receivable | 41 | €401 | €0 | -€401 | -100% |
| Cash at bank and in hand | 54/58 | €4,864 | €171 | -€4,693 | -96.5% |
| Deferred charges and accrued income | 490/1 | €2,594 | €43,982 | +€41,388 | +1,595% |
| Total equity and liabilities | 10/49 | €2,985,153 | €2,900,891 | -€84,262 | -2.8% |
| Equity | 10/15 | €30,468 | €27,355 | -€3,113 | -10.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,895 | €10,895 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €8,895 | €8,895 | = | 0.0% |
| Profit (loss) carried forward | 14 | €980 | -€2,133 | -€3,113 | |
| Amounts payable | 17/49 | €2,954,686 | €2,873,537 | -€81,149 | -2.7% |
| Amounts payable after more than one year | 17 | €2,729,318 | €2,600,899 | -€128,419 | -4.7% |
| Financial debts | 170/4 | €2,729,318 | €2,600,899 | -€128,419 | -4.7% |
| Amounts payable within one year | 42/48 | €225,367 | €272,638 | +€47,271 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €105,063 | €113,258 | +€8,195 | +7.8% |
| Trade debts | 44 | €116,569 | €137,332 | +€20,764 | +17.8% |
| Suppliers | 440/4 | €116,569 | €137,332 | +€20,764 | +17.8% |
| Taxes, remuneration and social security | 45 | - | €22,047 | +€22,047 | |
| Taxes | 450/3 | - | €837 | +€837 | |
| Remuneration and social security | 454/9 | - | €21,210 | +€21,210 | |
| Other amounts payable | 47/48 | €3,736 | - | -€3,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,843 | €173,213 | +€14,370 | +9.0% |
| Other operating charges | 640/8 | €3,001 | €5,293 | +€2,292 | +76.4% |
| Gross operating margin | 9900 | €255,201 | €253,414 | -€1,788 | -0.7% |
| Operating profit (loss) | 9901 | €93,358 | €74,908 | -€18,450 | -19.8% |
| Financial charges | 65/66B | €77,467 | €78,021 | +€554 | +0.7% |
| Recurring financial charges | 65 | €77,467 | €78,021 | +€554 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €15,890 | -€3,113 | -€19,004 | |
| Income taxes | 67/77 | €223 | - | -€223 | |
| Profit (loss) for the period | 9904 | €15,668 | -€3,113 | -€18,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,668 | -€3,113 | -€18,781 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.