AH BON!: 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.
AH BON!
Largest movements
- Receivables within one year +€42,043
up €42,043 (+122%), from €34,409 to €76,452
of which Trade receivables: +€44,362
- Cash -€6,114
down €6,114 (-10.8%), from €56,804 to €50,690
mainly Receivables within one year (-€42,043) and Investment in fixed assets (net) (-€10,539)
- Tangible fixed assets +€5,802
up €5,802 (+48.1%), from €12,066 to €17,868
of which Furniture and vehicles: +€3,567
- Deferred charges and accrued income -€2,172
down €2,172 (-81.4%), from €2,670 to €498
- Trade debts +€24,943
up €24,943 (+174%), from €14,309 to €39,252
- Reserves +€6,108
up €6,108 (+11.9%), from €51,157 to €57,265
- Current portion of long-term debt +€4,716
new in 2025: €4,716
- Debts after one year +€3,812
new in 2025: €3,812
- Gross operating margin -€10,796
down €10,796 (-30.8%), from €35,063 to €24,266
- Financial charges +€2,046
up €2,046 (+59.9%), from €3,415 to €5,461
- Taxes -€1,948
down €1,948 (-27.6%), from €7,056 to €5,107
- Other operating charges +€1,552
up €1,552 (+113%), from €1,379 to €2,931
- Depreciation +€1,450
up €1,450 (+44.1%), from €3,288 to €4,737
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 | €105,947 | €145,507 | +€39,559 | +37.3% |
| Fixed assets | 21/28 | €12,066 | €17,868 | +€5,802 | +48.1% |
| Tangible fixed assets | 22/27 | €12,066 | €17,868 | +€5,802 | +48.1% |
| Land and buildings | 22 | €832 | €535 | -€297 | -35.7% |
| Plant, machinery and equipment | 23 | €3,889 | €6,421 | +€2,532 | +65.1% |
| Furniture and vehicles | 24 | €7,345 | €10,912 | +€3,567 | +48.6% |
| Current assets | 29/58 | €93,882 | €127,639 | +€33,757 | +36.0% |
| Amounts receivable within one year | 40/41 | €34,409 | €76,452 | +€42,043 | +122% |
| Trade receivables | 40 | €32,090 | €76,452 | +€44,362 | +138% |
| Other amounts receivable | 41 | €2,318 | - | -€2,318 | |
| Cash at bank and in hand | 54/58 | €56,804 | €50,690 | -€6,114 | -10.8% |
| Deferred charges and accrued income | 490/1 | €2,670 | €498 | -€2,172 | -81.4% |
| Total equity and liabilities | 10/49 | €105,947 | €145,507 | +€39,559 | +37.3% |
| Equity | 10/15 | €56,157 | €62,265 | +€6,108 | +10.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,157 | €57,265 | +€6,108 | +11.9% |
| Distributable reserves | 133 | €51,157 | €57,265 | +€6,108 | +11.9% |
| Amounts payable | 17/49 | €49,791 | €83,242 | +€33,451 | +67.2% |
| Amounts payable after more than one year | 17 | - | €3,812 | +€3,812 | |
| Financial debts | 170/4 | - | €3,812 | +€3,812 | |
| Amounts payable within one year | 42/48 | €49,403 | €78,774 | +€29,371 | +59.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,716 | +€4,716 | |
| Trade debts | 44 | €14,309 | €39,252 | +€24,943 | +174% |
| Suppliers | 440/4 | €14,309 | €39,252 | +€24,943 | +174% |
| Taxes, remuneration and social security | 45 | €35,095 | €34,806 | -€288 | -0.8% |
| Taxes | 450/3 | €26,846 | €29,666 | +€2,821 | +10.5% |
| Remuneration and social security | 454/9 | €8,249 | €5,140 | -€3,109 | -37.7% |
| Accrued charges and deferred income | 492/3 | €387 | €656 | +€268 | +69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,288 | €4,737 | +€1,450 | +44.1% |
| Other operating charges | 640/8 | €1,379 | €2,931 | +€1,552 | +113% |
| Gross operating margin | 9900 | €35,063 | €24,266 | -€10,796 | -30.8% |
| Operating profit (loss) | 9901 | €30,396 | €16,598 | -€13,798 | -45.4% |
| Financial income | 75/76B | €68 | €78 | +€10 | +15.4% |
| Recurring financial income | 75 | €68 | €78 | +€10 | +15.4% |
| Financial charges | 65/66B | €3,415 | €5,461 | +€2,046 | +59.9% |
| Recurring financial charges | 65 | €3,415 | €5,461 | +€2,046 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €27,049 | €11,215 | -€15,834 | -58.5% |
| Income taxes | 67/77 | €7,056 | €5,107 | -€1,948 | -27.6% |
| Profit (loss) for the period | 9904 | €19,993 | €6,108 | -€13,885 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,993 | €6,108 | -€13,885 | -69.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.