Bien Cuit: 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.
Bien Cuit
Largest movements
- Receivables within one year -€2,751
down €2,751 (-98.3%), from €2,799 to €48
of which Trade receivables: -€2,705
- Tangible fixed assets +€2,115
up €2,115 (+258%), from €821 to €2,936
- Stocks and contracts -€1,230
down €1,230 (-14.1%), from €8,750 to €7,520
- Cash +€150
up €150 (+106%), from €142 to €292
mainly Other debts (+€5,293) and Receivables within one year (+€2,751)
- Other debts +€5,293
up €5,293 (+24.1%), from €21,949 to €27,242
- Profit (loss) carried forward -€5,190
down €5,190 (-31.2%), from -€16,621 to -€21,811
- Trade debts -€1,984
down €1,984 (-90.9%), from €2,184 to €199
- Tax, wage and social debts +€166
new in 2025: €166
- Gross operating margin +€881
up €881 (+18.7%), from -€4,705 to -€3,825
- Depreciation +€466
up €466 (+348%), from €134 to €600
- Other operating charges -€459
down €459 (-43.9%), from €1,044 to €585
- Financial charges -€76
down €76 (-29.4%), from €258 to €182
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 | €12,512 | €10,796 | -€1,716 | -13.7% |
| Fixed assets | 21/28 | €821 | €2,936 | +€2,115 | +258% |
| Tangible fixed assets | 22/27 | €821 | €2,936 | +€2,115 | +258% |
| Plant, machinery and equipment | 23 | €821 | €2,936 | +€2,115 | +258% |
| Current assets | 29/58 | €11,691 | €7,860 | -€3,831 | -32.8% |
| Stocks and contracts in progress | 3 | €8,750 | €7,520 | -€1,230 | -14.1% |
| Stocks | 30/36 | €8,750 | €7,520 | -€1,230 | -14.1% |
| Amounts receivable within one year | 40/41 | €2,799 | €48 | -€2,751 | -98.3% |
| Trade receivables | 40 | €2,750 | €44 | -€2,705 | -98.4% |
| Other amounts receivable | 41 | €49 | €3 | -€46 | -93.3% |
| Cash at bank and in hand | 54/58 | €142 | €292 | +€150 | +106% |
| Total equity and liabilities | 10/49 | €12,512 | €10,796 | -€1,716 | -13.7% |
| Equity | 10/15 | -€11,621 | -€16,811 | -€5,190 | -44.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,621 | -€21,811 | -€5,190 | -31.2% |
| Amounts payable | 17/49 | €24,133 | €27,607 | +€3,474 | +14.4% |
| Amounts payable within one year | 42/48 | €24,133 | €27,607 | +€3,474 | +14.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,184 | €199 | -€1,984 | -90.9% |
| Suppliers | 440/4 | €2,184 | €199 | -€1,984 | -90.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €166 | +€166 | |
| Taxes | 450/3 | - | €166 | +€166 | |
| Other amounts payable | 47/48 | €21,949 | €27,242 | +€5,293 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134 | €600 | +€466 | +348% |
| Other operating charges | 640/8 | €1,044 | €585 | -€459 | -43.9% |
| Gross operating margin | 9900 | -€4,705 | -€3,825 | +€881 | +18.7% |
| Operating profit (loss) | 9901 | -€5,883 | -€5,010 | +€873 | +14.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €258 | €182 | -€76 | -29.4% |
| Recurring financial charges | 65 | €258 | €182 | -€76 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,141 | -€5,190 | +€952 | +15.5% |
| Profit (loss) for the period | 9904 | -€6,141 | -€5,190 | +€952 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,141 | -€5,190 | +€952 | +15.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.