Bon Sens: 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 Sens
Largest movements
- Cash +€206,505
up €206,505 (+1,991%), from €10,370 to €216,876
mainly Current investments (+€126,211) and Net result for the year (+€82,550)
- Current investments -€126,211
down €126,211 (-62.8%), from €201,035 to €74,824
- Receivables within one year -€23,306
down €23,306 (-80.9%), from €28,815 to €5,510
of which Trade receivables: -€11,930
- Tangible fixed assets +€3,756
up €3,756 (+373%), from €1,008 to €4,763
of which Other tangible fixed assets: +€4,648
- Reserves +€80,624
up €80,624 (+46.7%), from €172,718 to €253,341
- Other debts -€20,247
down €20,247 (-78.4%), from €25,829 to €5,582
- Gross operating margin +€13,476
up €13,476 (+13.5%), from €100,149 to €113,625
- Taxes +€3,165
up €3,165 (+11.1%), from €28,392 to €31,557
- Financial income -€1,939
down €1,939 (-36.0%), from €5,386 to €3,446
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 | €244,017 | €305,581 | +€61,564 | +25.2% |
| Fixed assets | 21/28 | €1,008 | €4,763 | +€3,756 | +373% |
| Tangible fixed assets | 22/27 | €1,008 | €4,763 | +€3,756 | +373% |
| Plant, machinery and equipment | 23 | €277 | €112 | -€165 | -59.5% |
| Furniture and vehicles | 24 | €730 | €3 | -€727 | -99.6% |
| Other tangible fixed assets | 26 | - | €4,648 | +€4,648 | |
| Current assets | 29/58 | €243,010 | €300,818 | +€57,808 | +23.8% |
| Stocks and contracts in progress | 3 | €350 | - | -€350 | |
| Stocks | 30/36 | €350 | - | -€350 | |
| Amounts receivable within one year | 40/41 | €28,815 | €5,510 | -€23,306 | -80.9% |
| Trade receivables | 40 | €17,438 | €5,507 | -€11,930 | -68.4% |
| Other amounts receivable | 41 | €11,378 | €3 | -€11,375 | -100.0% |
| Current investments | 50/53 | €201,035 | €74,824 | -€126,211 | -62.8% |
| Cash at bank and in hand | 54/58 | €10,370 | €216,876 | +€206,505 | +1,991% |
| Deferred charges and accrued income | 490/1 | €2,439 | €3,608 | +€1,169 | +47.9% |
| Total equity and liabilities | 10/49 | €244,017 | €305,581 | +€61,564 | +25.2% |
| Equity | 10/15 | €191,310 | €271,933 | +€80,624 | +42.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €172,718 | €253,341 | +€80,624 | +46.7% |
| Distributable reserves | 133 | €172,718 | €253,341 | +€80,624 | +46.7% |
| Amounts payable | 17/49 | €52,707 | €33,647 | -€19,060 | -36.2% |
| Amounts payable within one year | 42/48 | €51,720 | €32,898 | -€18,823 | -36.4% |
| Trade debts | 44 | €1,013 | €2,119 | +€1,106 | +109% |
| Suppliers | 440/4 | €1,013 | €2,119 | +€1,106 | +109% |
| Taxes, remuneration and social security | 45 | €24,879 | €25,197 | +€318 | +1.3% |
| Taxes | 450/3 | €24,879 | €25,197 | +€318 | +1.3% |
| Other amounts payable | 47/48 | €25,829 | €5,582 | -€20,247 | -78.4% |
| Accrued charges and deferred income | 492/3 | €987 | €750 | -€237 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,172 | €1,125 | -€47 | -4.0% |
| Other operating charges | 640/8 | €687 | €707 | +€20 | +2.9% |
| Gross operating margin | 9900 | €100,149 | €113,625 | +€13,476 | +13.5% |
| Operating profit (loss) | 9901 | €98,290 | €111,793 | +€13,503 | +13.7% |
| Financial income | 75/76B | €5,386 | €3,446 | -€1,939 | -36.0% |
| Recurring financial income | 75 | €5,386 | €3,446 | -€1,939 | -36.0% |
| Financial charges | 65/66B | €1,052 | €1,133 | +€81 | +7.7% |
| Recurring financial charges | 65 | €1,052 | €1,133 | +€81 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €102,624 | €114,106 | +€11,482 | +11.2% |
| Income taxes | 67/77 | €28,392 | €31,557 | +€3,165 | +11.1% |
| Profit (loss) for the period | 9904 | €74,232 | €82,550 | +€8,317 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,232 | €82,550 | +€8,317 | +11.2% |
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 29 October 2026 via checked.be.