Bon Hap’Art: 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 Hap’Art
Largest movements
- Receivables within one year +€22,918
up €22,918 (+271%), from €8,461 to €31,379
- Tangible fixed assets -€17,589
down €17,589 (-16.9%), from €104,325 to €86,736
of which Plant, machinery and equipment: -€11,406
- Cash -€5,159
down €5,159 (-36.0%), from €14,312 to €9,153
mainly Receivables within one year (-€22,918) and Debts after one year (-€21,150)
- Debts after one year -€21,150
down €21,150 (-34.8%), from €60,753 to €39,603
- Profit (loss) carried forward +€16,550
up €16,550, from -€5,830 to €10,720
- Other debts +€3,680
up €3,680 (+8.3%), from €44,122 to €47,802
- Gross operating margin +€37,893
up €37,893 (+409%), from €9,271 to €47,164
- Depreciation +€6,732
up €6,732 (+35.1%), from €19,179 to €25,911
- Financial charges +€1,968
up €1,968 (+76.0%), from €2,589 to €4,558
- Other operating charges -€584
down €584 (-71.8%), from €813 to €229
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 | €129,694 | €128,705 | -€989 | -0.8% |
| Fixed assets | 21/28 | €106,690 | €88,173 | -€18,518 | -17.4% |
| Intangible fixed assets | 21 | €2,366 | €1,437 | -€929 | -39.3% |
| Tangible fixed assets | 22/27 | €104,325 | €86,736 | -€17,589 | -16.9% |
| Plant, machinery and equipment | 23 | €86,372 | €74,966 | -€11,406 | -13.2% |
| Furniture and vehicles | 24 | €17,953 | €11,770 | -€6,183 | -34.4% |
| Current assets | 29/58 | €23,003 | €40,532 | +€17,529 | +76.2% |
| Amounts receivable within one year | 40/41 | €8,461 | €31,379 | +€22,918 | +271% |
| Trade receivables | 40 | €8,461 | €31,379 | +€22,918 | +271% |
| Cash at bank and in hand | 54/58 | €14,312 | €9,153 | -€5,159 | -36.0% |
| Deferred charges and accrued income | 490/1 | €231 | - | -€231 | |
| Total equity and liabilities | 10/49 | €129,694 | €128,705 | -€989 | -0.8% |
| Equity | 10/15 | €370 | €16,920 | +€16,550 | +4,472% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,830 | €10,720 | +€16,550 | |
| Amounts payable | 17/49 | €129,324 | €111,785 | -€17,539 | -13.6% |
| Amounts payable after more than one year | 17 | €60,753 | €39,603 | -€21,150 | -34.8% |
| Financial debts | 170/4 | €60,753 | €39,603 | -€21,150 | -34.8% |
| Amounts payable within one year | 42/48 | €68,571 | €72,182 | +€3,611 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €20,906 | €21,150 | +€244 | +1.2% |
| Trade debts | 44 | €3,419 | €2,293 | -€1,126 | -32.9% |
| Suppliers | 440/4 | €3,419 | €2,293 | -€1,126 | -32.9% |
| Taxes, remuneration and social security | 45 | €124 | €937 | +€813 | +659% |
| Taxes | 450/3 | €124 | €937 | +€813 | +659% |
| Other amounts payable | 47/48 | €44,122 | €47,802 | +€3,680 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,179 | €25,911 | +€6,732 | +35.1% |
| Other operating charges | 640/8 | €813 | €229 | -€584 | -71.8% |
| Gross operating margin | 9900 | €9,271 | €47,164 | +€37,893 | +409% |
| Operating profit (loss) | 9901 | -€10,721 | €21,024 | +€31,745 | |
| Financial income | 75/76B | €163 | €83 | -€80 | -48.8% |
| Recurring financial income | 75 | €163 | €83 | -€80 | -48.8% |
| Financial charges | 65/66B | €2,589 | €4,558 | +€1,968 | +76.0% |
| Recurring financial charges | 65 | €2,589 | €4,558 | +€1,968 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,147 | €16,550 | +€29,697 | |
| Profit (loss) for the period | 9904 | -€13,147 | €16,550 | +€29,697 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,147 | €16,550 | +€29,697 |
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 21 October 2026 via checked.be.