Bon&Bien: 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.
Bon&Bien
Largest movements
- Cash +€17,792
up €17,792 (+43,801%), from €41 to €17,832
mainly Net result for the year (+€22,476) and Tax, wage and social debts (+€6,942)
- Tangible fixed assets +€15,829
new in 2025: €15,829
of which Other tangible fixed assets: +€10,524
- Receivables within one year -€1,598
down €1,598 (-21.7%), from €7,363 to €5,765
of which Trade receivables: -€1,578
- Formation expenses -€489
down €489 (-100%), from €489 to €0
- Profit (loss) carried forward +€20,784
up €20,784 (+4,478%), from €464 to €21,249
- Tax, wage and social debts +€6,942
up €6,942 (+151%), from €4,597 to €11,539
- Other debts +€3,226
new in 2025: €3,226
- Trade debts +€534
up €534 (+56.8%), from €940 to €1,473
- Gross operating margin +€29,043
up €29,043 (+1,280%), from €2,269 to €31,312
- Taxes +€5,877
up €5,877 (+1,258%), from €467 to €6,345
- Other operating charges +€790
up €790 (+144%), from €547 to €1,337
- Financial charges +€570
up €570 (+12,633%), from €5 to €574
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 | €8,001 | €39,487 | +€31,486 | +394% |
| Formation expenses | 20 | €489 | €0 | -€489 | -100% |
| Fixed assets | 21/28 | - | €15,829 | +€15,829 | |
| Tangible fixed assets | 22/27 | - | €15,829 | +€15,829 | |
| Plant, machinery and equipment | 23 | - | €5,305 | +€5,305 | |
| Other tangible fixed assets | 26 | - | €10,524 | +€10,524 | |
| Current assets | 29/58 | €7,512 | €23,658 | +€16,146 | +215% |
| Amounts receivable within one year | 40/41 | €7,363 | €5,765 | -€1,598 | -21.7% |
| Trade receivables | 40 | €7,343 | €5,765 | -€1,578 | -21.5% |
| Other amounts receivable | 41 | €20 | €0 | -€20 | -100% |
| Cash at bank and in hand | 54/58 | €41 | €17,832 | +€17,792 | +43,801% |
| Deferred charges and accrued income | 490/1 | €108 | €60 | -€48 | -44.6% |
| Total equity and liabilities | 10/49 | €8,001 | €39,487 | +€31,486 | +394% |
| Equity | 10/15 | €2,464 | €23,249 | +€20,784 | +843% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €464 | €21,249 | +€20,784 | +4,478% |
| Amounts payable | 17/49 | €5,537 | €16,239 | +€10,701 | +193% |
| Amounts payable within one year | 42/48 | €5,537 | €16,239 | +€10,701 | +193% |
| Trade debts | 44 | €940 | €1,473 | +€534 | +56.8% |
| Suppliers | 440/4 | €940 | €1,473 | +€534 | +56.8% |
| Taxes, remuneration and social security | 45 | €4,597 | €11,539 | +€6,942 | +151% |
| Taxes | 450/3 | €4,597 | €11,539 | +€6,942 | +151% |
| Other amounts payable | 47/48 | - | €3,226 | +€3,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €580 | -€206 | -26.2% |
| Other operating charges | 640/8 | €547 | €1,337 | +€790 | +144% |
| Gross operating margin | 9900 | €2,269 | €31,312 | +€29,043 | +1,280% |
| Operating profit (loss) | 9901 | €936 | €29,395 | +€28,459 | +3,041% |
| Financial charges | 65/66B | €5 | €574 | +€570 | +12,633% |
| Recurring financial charges | 65 | €5 | €574 | +€570 | +12,633% |
| Profit (loss) for the period before taxes | 9903 | €931 | €28,821 | +€27,890 | +2,994% |
| Income taxes | 67/77 | €467 | €6,345 | +€5,877 | +1,258% |
| Profit (loss) for the period | 9904 | €464 | €22,476 | +€22,012 | +4,743% |
| Profit (loss) for the period to be appropriated | 9905 | €464 | €22,476 | +€22,012 | +4,743% |
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 16 October 2026 via checked.be.