BIEN-ETRE ECLAIR: 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-ETRE ECLAIR
Largest movements
- Tangible fixed assets -€4,790
no longer reported in 2025 (was €4,790)
- Stocks and contracts +€469
up €469 (+17.9%), from €2,616 to €3,085
- Deferred charges and accrued income +€327
new in 2025: €327
- Receivables within one year +€243
up €243 (+13.2%), from €1,836 to €2,078
of which Other amounts receivable: +€202
- Cash -€158
down €158 (-78.9%), from €200 to €42
mainly Net result for the year (-€4,473) and Debts after one year (-€4,131)
- Profit (loss) carried forward -€4,473
down €4,473 (-27.3%), from -€16,411 to -€20,884
- Debts after one year -€4,131
no longer reported in 2025 (was €4,131)
- Other debts +€2,958
up €2,958 (+43.4%), from €6,821 to €9,779
- Trade debts +€2,498
up €2,498 (+30.8%), from €8,123 to €10,621
- Current portion of long-term debt -€654
down €654 (-13.7%), from €4,785 to €4,131
- Gross operating margin +€3,892
up €3,892, from -€395 to €3,497
- Depreciation -€1,224
down €1,224 (-20.4%), from €6,014 to €4,790
- Financial charges +€381
up €381 (+49.4%), from €771 to €1,152
- Other operating charges -€375
down €375 (-17.0%), from €2,206 to €1,830
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 | €9,441 | €5,533 | -€3,908 | -41.4% |
| Fixed assets | 21/28 | €4,790 | - | -€4,790 | |
| Tangible fixed assets | 22/27 | €4,790 | - | -€4,790 | |
| Furniture and vehicles | 24 | €4,790 | - | -€4,790 | |
| Current assets | 29/58 | €4,651 | €5,533 | +€881 | +18.9% |
| Stocks and contracts in progress | 3 | €2,616 | €3,085 | +€469 | +17.9% |
| Stocks | 30/36 | €2,616 | €3,085 | +€469 | +17.9% |
| Amounts receivable within one year | 40/41 | €1,836 | €2,078 | +€243 | +13.2% |
| Trade receivables | 40 | €1,601 | €1,642 | +€41 | +2.6% |
| Other amounts receivable | 41 | €235 | €436 | +€202 | +86.0% |
| Cash at bank and in hand | 54/58 | €200 | €42 | -€158 | -78.9% |
| Deferred charges and accrued income | 490/1 | - | €327 | +€327 | |
| Total equity and liabilities | 10/49 | €9,441 | €5,533 | -€3,908 | -41.4% |
| Equity | 10/15 | -€14,911 | -€19,384 | -€4,473 | -30.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,411 | -€20,884 | -€4,473 | -27.3% |
| Amounts payable | 17/49 | €24,352 | €24,917 | +€565 | +2.3% |
| Amounts payable after more than one year | 17 | €4,131 | - | -€4,131 | |
| Financial debts | 170/4 | €4,131 | - | -€4,131 | |
| Amounts payable within one year | 42/48 | €20,221 | €24,917 | +€4,696 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €4,785 | €4,131 | -€654 | -13.7% |
| Trade debts | 44 | €8,123 | €10,621 | +€2,498 | +30.8% |
| Suppliers | 440/4 | €8,123 | €10,621 | +€2,498 | +30.8% |
| Taxes, remuneration and social security | 45 | €492 | €385 | -€106 | -21.6% |
| Taxes | 450/3 | €492 | €385 | -€106 | -21.6% |
| Other amounts payable | 47/48 | €6,821 | €9,779 | +€2,958 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,014 | €4,790 | -€1,224 | -20.4% |
| Other operating charges | 640/8 | €2,206 | €1,830 | -€375 | -17.0% |
| Gross operating margin | 9900 | -€395 | €3,497 | +€3,892 | |
| Operating profit (loss) | 9901 | -€8,614 | -€3,123 | +€5,491 | +63.7% |
| Financial income | 75/76B | €9 | €6 | -€3 | -28.8% |
| Recurring financial income | 75 | €9 | €6 | -€3 | -28.8% |
| Financial charges | 65/66B | €771 | €1,152 | +€381 | +49.4% |
| Recurring financial charges | 65 | €771 | €1,152 | +€381 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,376 | -€4,268 | +€5,108 | +54.5% |
| Income taxes | 67/77 | €198 | €205 | +€7 | +3.7% |
| Profit (loss) for the period | 9904 | -€9,574 | -€4,473 | +€5,100 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,574 | -€4,473 | +€5,100 | +53.3% |
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 20 October 2026 via checked.be.