BIEN A VOUS: what changed
Two fiscal 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.
BIEN A VOUS
Largest movements
- Cash +€44,152
up €44,152 (+1760.7%), from €2,508 to €46,659
mainly Net result for the year (+€41,739) and Receivables within one year (+€19,060)
- Receivables within one year -€19,060
down €19,060 (-23.5%), from €81,236 to €62,176
of which Trade receivables: -€22,211
- Tangible fixed assets -€11,201
down €11,201 (-4.6%), from €243,416 to €232,215
of which Land and buildings: -€10,166
- Reserves +€53,017
up €53,017 (+92.6%), from €57,281 to €110,298
of which Distributable reserves: +€53,017
- Profit (loss) carried forward -€31,278
no longer reported in 2025 (was €31,278)
- Debts after one year -€24,380
down €24,380 (-17.2%), from €141,366 to €116,986
- Advances received +€16,529
new in 2025: €16,529
- Tax, wage and social debts +€14,732
up €14,732 (+66.7%), from €22,100 to €36,832
- Gross operating margin +€20,668
up €20,668 (+36.0%), from €57,389 to €78,056
- Taxes +€6,971
up €6,971 (+138.3%), from €5,039 to €12,010
- Depreciation +€1,241
up €1,241 (+10.2%), from €12,169 to €13,410
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.
Cash bridge derived
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 | €328,604 | €342,003 | +€13,399 | +4.1% |
| Fixed assets | 21/28 | €243,416 | €232,215 | -€11,201 | -4.6% |
| Tangible fixed assets | 22/27 | €243,416 | €232,215 | -€11,201 | -4.6% |
| Land and buildings | 22 | €234,034 | €223,868 | -€10,166 | -4.3% |
| Plant, machinery and equipment | 23 | €2,927 | €2,339 | -€588 | -20.1% |
| Furniture and vehicles | 24 | €6,454 | €6,007 | -€448 | -6.9% |
| Current assets | 29/58 | €85,188 | €109,789 | +€24,600 | +28.9% |
| Amounts receivable within one year | 40/41 | €81,236 | €62,176 | -€19,060 | -23.5% |
| Trade receivables | 40 | €61,951 | €39,741 | -€22,211 | -35.9% |
| Other amounts receivable | 41 | €19,285 | €22,436 | +€3,151 | +16.3% |
| Cash at bank and in hand | 54/58 | €2,508 | €46,659 | +€44,152 | +1760.7% |
| Deferred charges and accrued income | 490/1 | €1,445 | €953 | -€492 | -34.0% |
| Total equity and liabilities | 10/49 | €328,604 | €342,003 | +€13,399 | +4.1% |
| Equity | 10/15 | €94,758 | €116,498 | +€21,739 | +22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,281 | €110,298 | +€53,017 | +92.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,421 | €108,438 | +€53,017 | +95.7% |
| Profit (loss) carried forward | 14 | €31,278 | - | -€31,278 | |
| Amounts payable | 17/49 | €233,846 | €225,506 | -€8,340 | -3.6% |
| Amounts payable after more than one year | 17 | €141,366 | €116,986 | -€24,380 | -17.2% |
| Financial debts | 170/4 | €141,366 | €116,986 | -€24,380 | -17.2% |
| Amounts payable within one year | 42/48 | €88,775 | €106,851 | +€18,077 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €24,331 | €24,380 | +€49 | +0.2% |
| Trade debts | 44 | €18,641 | €9,110 | -€9,531 | -51.1% |
| Suppliers | 440/4 | €18,641 | €9,110 | -€9,531 | -51.1% |
| Advances received on contracts in progress | 46 | - | €16,529 | +€16,529 | |
| Taxes, remuneration and social security | 45 | €22,100 | €36,832 | +€14,732 | +66.7% |
| Taxes | 450/3 | €22,100 | €36,832 | +€14,732 | +66.7% |
| Other amounts payable | 47/48 | €23,702 | €20,000 | -€3,702 | -15.6% |
| Accrued charges and deferred income | 492/3 | €3,705 | €1,668 | -€2,037 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,169 | €13,410 | +€1,241 | +10.2% |
| Other operating charges | 640/8 | €3,708 | €3,927 | +€220 | +5.9% |
| Gross operating margin | 9900 | €57,389 | €78,056 | +€20,668 | +36.0% |
| Operating profit (loss) | 9901 | €41,512 | €60,719 | +€19,207 | +46.3% |
| Financial income | 75/76B | €591 | €1,130 | +€539 | +91.1% |
| Recurring financial income | 75 | €591 | €1,130 | +€539 | +91.1% |
| Financial charges | 65/66B | €8,276 | €8,100 | -€176 | -2.1% |
| Recurring financial charges | 65 | €8,276 | €8,100 | -€176 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €33,827 | €53,749 | +€19,923 | +58.9% |
| Income taxes | 67/77 | €5,039 | €12,010 | +€6,971 | +138.3% |
| Profit (loss) for the period | 9904 | €28,788 | €41,739 | +€12,952 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,788 | €41,739 | +€12,952 | +45.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.