BONJOUR BUSINESS: what changed
BONJOUR BUSINESS
Largest movements
- Receivables within one year -€2,964
down €2,964 (-4.0%), from €73,481 to €70,517
of which Trade receivables: -€7,500
- Trade debts -€2,249
down €2,249 (-17.9%), from €12,535 to €10,286
- Profit (loss) carried forward +€998
up €998 (+2.7%), from €37,549 to €38,547
- Tax, wage and social debts -€895
down €895 (-13.1%), from €6,805 to €5,911
of which Remuneration and social security: -€2,112
- Short-term financial debts -€818
down €818 (-53.2%), from €1,539 to €721
- Gross operating margin +€4,371
up €4,371, from -€2,411 to €1,960
- Financial income +€972
new in 2025: €972
- Taxes +€680
up €680 (+567%), from €120 to €800
- Other operating charges -€654
down €654 (-80.2%), from €816 to €162
- Depreciation -€322
no longer reported in 2025 (was €322)
Change in the result, 31-12-2024 to 31-12-2025
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,481 | €70,517 | -€2,964 | -4.0% |
| Current assets | 29/58 | €73,481 | €70,517 | -€2,964 | -4.0% |
| Amounts receivable within one year | 40/41 | €73,481 | €70,517 | -€2,964 | -4.0% |
| Trade receivables | 40 | €7,500 | - | -€7,500 | |
| Other amounts receivable | 41 | €65,981 | €70,517 | +€4,536 | +6.9% |
| Total equity and liabilities | 10/49 | €73,481 | €70,517 | -€2,964 | -4.0% |
| Equity | 10/15 | €45,609 | €46,607 | +€998 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,549 | €38,547 | +€998 | +2.7% |
| Amounts payable | 17/49 | €27,872 | €23,910 | -€3,962 | -14.2% |
| Amounts payable within one year | 42/48 | €27,872 | €23,910 | -€3,962 | -14.2% |
| Financial debts | 43 | €1,539 | €721 | -€818 | -53.2% |
| Credit institutions | 430/8 | €1,539 | €721 | -€818 | -53.2% |
| Trade debts | 44 | €12,535 | €10,286 | -€2,249 | -17.9% |
| Suppliers | 440/4 | €12,535 | €10,286 | -€2,249 | -17.9% |
| Taxes, remuneration and social security | 45 | €6,805 | €5,911 | -€895 | -13.1% |
| Taxes | 450/3 | €4,693 | €5,911 | +€1,218 | +25.9% |
| Remuneration and social security | 454/9 | €2,112 | - | -€2,112 | |
| Other amounts payable | 47/48 | €6,993 | €6,993 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | - | -€322 | |
| Other operating charges | 640/8 | €816 | €162 | -€654 | -80.2% |
| Gross operating margin | 9900 | -€2,411 | €1,960 | +€4,371 | |
| Operating profit (loss) | 9901 | -€3,550 | €1,798 | +€5,348 | |
| Financial income | 75/76B | - | €972 | +€972 | |
| Recurring financial income | 75 | - | €972 | +€972 | |
| Financial charges | 65/66B | €1,137 | €973 | -€164 | -14.5% |
| Recurring financial charges | 65 | €1,137 | €973 | -€164 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,687 | €1,798 | +€6,485 | |
| Income taxes | 67/77 | €120 | €800 | +€680 | +567% |
| Profit (loss) for the period | 9904 | -€4,807 | €998 | +€5,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,807 | €998 | +€5,805 |
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 6 November 2026 via checked.be.