Bonjoursoleil: 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.
Bonjoursoleil
Largest movements
- Receivables within one year +€105,802
up €105,802 (+82.5%), from €128,298 to €234,100
of which Other amounts receivable: +€140,142
- Deferred charges and accrued income -€37,983
down €37,983 (-89.0%), from €42,689 to €4,706
- Cash +€10,022
up €10,022 (+913%), from €1,098 to €11,119
mainly Short-term financial debts (+€128,573) and Deferred charges and accrued income (+€37,983)
- Short-term financial debts +€128,573
new in 2025: €128,573
- Advances received -€45,687
down €45,687 (-83.9%), from €54,483 to €8,795
- Trade debts -€24,320
down €24,320 (-23.6%), from €103,215 to €78,894
- Profit (loss) carried forward +€14,588
up €14,588 (+180%), from €8,085 to €22,674
- Tax, wage and social debts +€2,569
up €2,569 (+56.4%), from €4,554 to €7,122
- Financial charges +€6,083
up €6,083 (+3,790%), from €161 to €6,244
- Gross operating margin +€5,802
up €5,802 (+29.6%), from €19,612 to €25,415
- Financial income +€4,713
new in 2025: €4,713
- Taxes +€2,300
up €2,300 (+53.2%), from €4,323 to €6,622
- Other operating charges +€787
up €787 (+96.2%), from €818 to €1,605
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 | €177,426 | €254,198 | +€76,772 | +43.3% |
| Fixed assets | 21/28 | €5,341 | €4,273 | -€1,068 | -20.0% |
| Tangible fixed assets | 22/27 | €5,341 | €4,273 | -€1,068 | -20.0% |
| Plant, machinery and equipment | 23 | €5,341 | €4,273 | -€1,068 | -20.0% |
| Current assets | 29/58 | €172,085 | €249,925 | +€77,840 | +45.2% |
| Amounts receivable within one year | 40/41 | €128,298 | €234,100 | +€105,802 | +82.5% |
| Trade receivables | 40 | €54,919 | €20,579 | -€34,340 | -62.5% |
| Other amounts receivable | 41 | €73,379 | €213,521 | +€140,142 | +191% |
| Cash at bank and in hand | 54/58 | €1,098 | €11,119 | +€10,022 | +913% |
| Deferred charges and accrued income | 490/1 | €42,689 | €4,706 | -€37,983 | -89.0% |
| Total equity and liabilities | 10/49 | €177,426 | €254,198 | +€76,772 | +43.3% |
| Equity | 10/15 | €15,176 | €29,764 | +€14,588 | +96.1% |
| Contributions | 10/11 | €6,510 | €6,510 | = | 0.0% |
| Reserves | 13 | €580 | €580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €580 | €580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €580 | €580 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,085 | €22,674 | +€14,588 | +180% |
| Amounts payable | 17/49 | €162,251 | €224,434 | +€62,183 | +38.3% |
| Amounts payable within one year | 42/48 | €162,251 | €224,434 | +€62,183 | +38.3% |
| Financial debts | 43 | - | €128,573 | +€128,573 | |
| Credit institutions | 430/8 | - | €128,573 | +€128,573 | |
| Trade debts | 44 | €103,215 | €78,894 | -€24,320 | -23.6% |
| Suppliers | 440/4 | €103,215 | €78,894 | -€24,320 | -23.6% |
| Advances received on contracts in progress | 46 | €54,483 | €8,795 | -€45,687 | -83.9% |
| Taxes, remuneration and social security | 45 | €4,554 | €7,122 | +€2,569 | +56.4% |
| Taxes | 450/3 | €4,554 | €7,122 | +€2,569 | +56.4% |
| Other amounts payable | 47/48 | - | €1,050 | +€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,801 | €1,068 | -€733 | -40.7% |
| Other operating charges | 640/8 | €818 | €1,605 | +€787 | +96.2% |
| Gross operating margin | 9900 | €19,612 | €25,415 | +€5,802 | +29.6% |
| Operating profit (loss) | 9901 | €16,994 | €22,742 | +€5,748 | +33.8% |
| Financial income | 75/76B | - | €4,713 | +€4,713 | |
| Recurring financial income | 75 | - | €4,713 | +€4,713 | |
| Financial charges | 65/66B | €161 | €6,244 | +€6,083 | +3,790% |
| Recurring financial charges | 65 | €161 | €6,244 | +€6,083 | +3,790% |
| Profit (loss) for the period before taxes | 9903 | €16,833 | €21,210 | +€4,377 | +26.0% |
| Income taxes | 67/77 | €4,323 | €6,622 | +€2,300 | +53.2% |
| Profit (loss) for the period | 9904 | €12,511 | €14,588 | +€2,078 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,511 | €14,588 | +€2,078 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.