BIEN-ÊTRE ET SERVICES: what changed
BIEN-ÊTRE ET SERVICES
Largest movements
- Tangible fixed assets -€3,296
down €3,296 (-23.6%), from €13,974 to €10,678
of which Leasing and similar rights: -€2,661
- Stocks and contracts -€1,191
down €1,191 (-30.7%), from €3,883 to €2,692
- Cash +€717
up €717 (+30.0%), from €2,394 to €3,111
mainly Net result for the year (+€7,565) and Depreciation (+€3,296)
- Deferred charges and accrued income -€476
down €476 (-73.0%), from €653 to €176
- Other debts -€10,895
down €10,895 (-16.1%), from €67,774 to €56,879
- Profit (loss) carried forward +€7,565
up €7,565 (+8.8%), from -€85,889 to -€78,324
- Debts after one year -€4,196
down €4,196 (-32.1%), from €13,055 to €8,859
- Trade debts +€2,998
up €2,998 (+363%), from €827 to €3,824
- Current portion of long-term debt +€421
up €421 (+11.1%), from €3,775 to €4,196
- Gross operating margin +€9,832
up €9,832 (+279%), from €3,525 to €13,357
- Depreciation +€1,008
up €1,008 (+44.0%), from €2,288 to €3,296
- Other operating charges -€423
down €423 (-90.6%), from €467 to €44
- Financial charges -€149
down €149 (-6.0%), from €2,465 to €2,316
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,183 | €16,978 | -€4,205 | -19.9% |
| Fixed assets | 21/28 | €14,174 | €10,878 | -€3,296 | -23.3% |
| Tangible fixed assets | 22/27 | €13,974 | €10,678 | -€3,296 | -23.6% |
| Plant, machinery and equipment | 23 | €2,360 | €1,800 | -€560 | -23.7% |
| Furniture and vehicles | 24 | €75 | - | -€75 | |
| Leasing and similar rights | 25 | €11,539 | €8,878 | -€2,661 | -23.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €7,009 | €6,100 | -€909 | -13.0% |
| Stocks and contracts in progress | 3 | €3,883 | €2,692 | -€1,191 | -30.7% |
| Stocks | 30/36 | €3,883 | €2,692 | -€1,191 | -30.7% |
| Amounts receivable within one year | 40/41 | €79 | €120 | +€41 | +52.8% |
| Trade receivables | 40 | €79 | €120 | +€41 | +52.8% |
| Cash at bank and in hand | 54/58 | €2,394 | €3,111 | +€717 | +30.0% |
| Deferred charges and accrued income | 490/1 | €653 | €176 | -€476 | -73.0% |
| Total equity and liabilities | 10/49 | €21,183 | €16,978 | -€4,205 | -19.9% |
| Equity | 10/15 | -€67,089 | -€59,524 | +€7,565 | +11.3% |
| Contributions | 10/11 | €18,300 | €18,300 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,889 | -€78,324 | +€7,565 | +8.8% |
| Amounts payable | 17/49 | €88,272 | €76,502 | -€11,770 | -13.3% |
| Amounts payable after more than one year | 17 | €13,055 | €8,859 | -€4,196 | -32.1% |
| Financial debts | 170/4 | €13,055 | €8,859 | -€4,196 | -32.1% |
| Amounts payable within one year | 42/48 | €75,217 | €67,643 | -€7,574 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €3,775 | €4,196 | +€421 | +11.1% |
| Trade debts | 44 | €827 | €3,824 | +€2,998 | +363% |
| Suppliers | 440/4 | €827 | €3,824 | +€2,998 | +363% |
| Taxes, remuneration and social security | 45 | €2,841 | €2,744 | -€98 | -3.4% |
| Taxes | 450/3 | €2,841 | €2,244 | -€598 | -21.0% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €67,774 | €56,879 | -€10,895 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,288 | €3,296 | +€1,008 | +44.0% |
| Other operating charges | 640/8 | €467 | €44 | -€423 | -90.6% |
| Gross operating margin | 9900 | €3,525 | €13,357 | +€9,832 | +279% |
| Operating profit (loss) | 9901 | €770 | €10,017 | +€9,247 | +1,201% |
| Financial income | 75/76B | €104 | €5 | -€99 | -95.2% |
| Recurring financial income | 75 | €104 | €5 | -€99 | -95.2% |
| Financial charges | 65/66B | €2,465 | €2,316 | -€149 | -6.0% |
| Recurring financial charges | 65 | €2,465 | €2,316 | -€149 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,591 | €7,705 | +€9,297 | |
| Income taxes | 67/77 | €94 | €141 | +€47 | +49.5% |
| Profit (loss) for the period | 9904 | -€1,685 | €7,565 | +€9,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,685 | €7,565 | +€9,250 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.