BONNE IDEE: 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.
BONNE IDEE
Largest movements
- Cash -€6,914
down €6,914 (-92.3%), from €7,489 to €575
mainly Current portion of long-term debt (-€8,922) and Receivables within one year (-€2,847)
- Tangible fixed assets -€4,425
down €4,425 (-38.4%), from €11,517 to €7,092
of which Furniture and vehicles: -€4,000
- Receivables within one year +€2,847
up €2,847 (+53.7%), from €5,304 to €8,151
of which Trade receivables: +€5,500
- Current portion of long-term debt -€8,922
no longer reported in 2025 (was €8,922)
- Profit (loss) carried forward +€4,735
up €4,735 (+36.6%), from -€12,928 to -€8,192
- Trade debts -€2,306
no longer reported in 2025 (was €2,306)
- Other debts -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin +€2,814
up €2,814 (+39.1%), from €7,188 to €10,002
- Depreciation +€1,018
up €1,018 (+29.9%), from €3,407 to €4,425
- Other operating charges -€950
down €950 (-86.5%), from €1,098 to €149
- Financial income -€350
down €350 (-96.4%), from €363 to €13
- Financial charges +€292
up €292 (+176%), from €166 to €458
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 | €25,309 | €16,817 | -€8,492 | -33.6% |
| Fixed assets | 21/28 | €12,517 | €8,092 | -€4,425 | -35.4% |
| Tangible fixed assets | 22/27 | €11,517 | €7,092 | -€4,425 | -38.4% |
| Plant, machinery and equipment | 23 | €850 | €425 | -€425 | -50.0% |
| Furniture and vehicles | 24 | €10,667 | €6,667 | -€4,000 | -37.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €12,793 | €8,726 | -€4,067 | -31.8% |
| Amounts receivable within one year | 40/41 | €5,304 | €8,151 | +€2,847 | +53.7% |
| Trade receivables | 40 | - | €5,500 | +€5,500 | |
| Other amounts receivable | 41 | €5,304 | €2,651 | -€2,653 | -50.0% |
| Cash at bank and in hand | 54/58 | €7,489 | €575 | -€6,914 | -92.3% |
| Total equity and liabilities | 10/49 | €25,309 | €16,817 | -€8,492 | -33.6% |
| Equity | 10/15 | €5,672 | €10,408 | +€4,735 | +83.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,928 | -€8,192 | +€4,735 | +36.6% |
| Amounts payable | 17/49 | €19,637 | €6,410 | -€13,228 | -67.4% |
| Amounts payable within one year | 42/48 | €19,637 | €6,410 | -€13,228 | -67.4% |
| Current portion of amounts payable after more than one year | 42 | €8,922 | - | -€8,922 | |
| Trade debts | 44 | €2,306 | - | -€2,306 | |
| Suppliers | 440/4 | €2,306 | - | -€2,306 | |
| Advances received on contracts in progress | 46 | €6,410 | €6,410 | = | 0.0% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Non-recurring operating income | 76A | €1,145 | €1,405 | +€260 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,407 | €4,425 | +€1,018 | +29.9% |
| Other operating charges | 640/8 | €1,098 | €149 | -€950 | -86.5% |
| Gross operating margin | 9900 | €7,188 | €10,002 | +€2,814 | +39.1% |
| Operating profit (loss) | 9901 | €2,683 | €5,428 | +€2,745 | +102% |
| Financial income | 75/76B | €363 | €13 | -€350 | -96.4% |
| Recurring financial income | 75 | €363 | €13 | -€350 | -96.4% |
| Financial charges | 65/66B | €166 | €458 | +€292 | +176% |
| Recurring financial charges | 65 | €166 | €458 | +€292 | +176% |
| Profit (loss) for the period before taxes | 9903 | €2,880 | €4,983 | +€2,103 | +73.0% |
| Income taxes | 67/77 | - | €248 | +€248 | |
| Profit (loss) for the period | 9904 | €2,880 | €4,735 | +€1,856 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,880 | €4,735 | +€1,856 | +64.4% |
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 17 October 2026 via checked.be.