BIEN SOIGNé: 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 SOIGNé
Largest movements
- Tangible fixed assets -€18,184
down €18,184 (-10.2%), from €177,921 to €159,737
of which Plant, machinery and equipment: -€17,798
- Receivables within one year +€16,465
up €16,465 (+69.6%), from €23,669 to €40,134
- Cash +€11,253
up €11,253 (+35.2%), from €31,966 to €43,219
mainly Depreciation (+€58,099) and Tax, wage and social debts (+€29,632)
- Stocks and contracts +€10,090
up €10,090 (+204%), from €4,947 to €15,037
- Tax, wage and social debts +€29,632
up €29,632 (+316%), from €9,392 to €39,024
of which Remuneration and social security: +€16,958
- Debts after one year -€11,584
down €11,584 (-24.6%), from €47,064 to €35,480
- Other debts -€7,658
down €7,658 (-11.4%), from €66,954 to €59,297
- Trade debts +€6,938
up €6,938 (+55.4%), from €12,528 to €19,466
- Reserves +€3,690
up €3,690 (+5.1%), from €72,838 to €76,529
of which Distributable reserves: +€3,690
- Gross operating margin +€54,569
up €54,569 (+23.1%), from €236,552 to €291,121
- Staff costs +€42,403
up €42,403 (+24.5%), from €172,771 to €215,175
- Depreciation +€12,514
up €12,514 (+27.5%), from €45,585 to €58,099
- Financial charges +€6,470
up €6,470 (+148%), from €4,381 to €10,851
- Financial income +€4,349
up €4,349 (+229%), from €1,902 to €6,252
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 | €238,502 | €259,979 | +€21,477 | +9.0% |
| Fixed assets | 21/28 | €177,921 | €159,737 | -€18,184 | -10.2% |
| Tangible fixed assets | 22/27 | €177,921 | €159,737 | -€18,184 | -10.2% |
| Plant, machinery and equipment | 23 | €175,415 | €157,617 | -€17,798 | -10.1% |
| Furniture and vehicles | 24 | €2,506 | €2,120 | -€386 | -15.4% |
| Current assets | 29/58 | €60,582 | €100,242 | +€39,660 | +65.5% |
| Stocks and contracts in progress | 3 | €4,947 | €15,037 | +€10,090 | +204% |
| Stocks | 30/36 | €4,947 | €15,037 | +€10,090 | +204% |
| Amounts receivable within one year | 40/41 | €23,669 | €40,134 | +€16,465 | +69.6% |
| Other amounts receivable | 41 | €23,669 | €40,134 | +€16,465 | +69.6% |
| Cash at bank and in hand | 54/58 | €31,966 | €43,219 | +€11,253 | +35.2% |
| Deferred charges and accrued income | 490/1 | - | €1,852 | +€1,852 | |
| Total equity and liabilities | 10/49 | €238,502 | €259,979 | +€21,477 | +9.0% |
| Equity | 10/15 | €91,438 | €95,129 | +€3,690 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,838 | €76,529 | +€3,690 | +5.1% |
| 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 | €70,978 | €74,669 | +€3,690 | +5.2% |
| Amounts payable | 17/49 | €147,064 | €164,850 | +€17,786 | +12.1% |
| Amounts payable after more than one year | 17 | €47,064 | €35,480 | -€11,584 | -24.6% |
| Financial debts | 170/4 | €47,064 | €35,480 | -€11,584 | -24.6% |
| Amounts payable within one year | 42/48 | €100,000 | €129,371 | +€29,370 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €11,125 | €11,584 | +€459 | +4.1% |
| Trade debts | 44 | €12,528 | €19,466 | +€6,938 | +55.4% |
| Suppliers | 440/4 | €12,528 | €19,466 | +€6,938 | +55.4% |
| Taxes, remuneration and social security | 45 | €9,392 | €39,024 | +€29,632 | +316% |
| Taxes | 450/3 | €3,983 | €16,657 | +€12,674 | +318% |
| Remuneration and social security | 454/9 | €5,409 | €22,367 | +€16,958 | +314% |
| Other amounts payable | 47/48 | €66,954 | €59,297 | -€7,658 | -11.4% |
| Remuneration, social security and pensions | 62 | €172,771 | €215,175 | +€42,403 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,585 | €58,099 | +€12,514 | +27.5% |
| Other operating charges | 640/8 | €3,597 | €2,378 | -€1,219 | -33.9% |
| Gross operating margin | 9900 | €236,552 | €291,121 | +€54,569 | +23.1% |
| Operating profit (loss) | 9901 | €14,599 | €15,470 | +€870 | +6.0% |
| Financial income | 75/76B | €1,902 | €6,252 | +€4,349 | +229% |
| Recurring financial income | 75 | €1,902 | €6,252 | +€4,349 | +229% |
| Financial charges | 65/66B | €4,381 | €10,851 | +€6,470 | +148% |
| Recurring financial charges | 65 | €4,381 | €10,851 | +€6,470 | +148% |
| Profit (loss) for the period before taxes | 9903 | €12,120 | €10,870 | -€1,250 | -10.3% |
| Income taxes | 67/77 | €11,476 | €7,180 | -€4,296 | -37.4% |
| Profit (loss) for the period | 9904 | €645 | €3,690 | +€3,046 | +472% |
| Profit (loss) for the period to be appropriated | 9905 | €645 | €3,690 | +€3,046 | +472% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.