DU BON COTE: 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.
DU BON COTE
Largest movements
- Receivables within one year +€24,218
up €24,218 (+37.2%), from €65,079 to €89,297
of which Other amounts receivable: +€24,435
- Cash +€22,478
up €22,478 (+351%), from €6,409 to €28,887
mainly Other debts (+€87,550) and Net result for the year (+€47,043)
- Tangible fixed assets -€9,429
down €9,429 (-100%), from €9,429 to €0
- Other debts +€87,550
up €87,550, from €0 to €87,550
- Reserves -€56,000
no longer reported in 2025 (was €56,000)
- Tax, wage and social debts +€9,493
up €9,493 (+45.7%), from €20,779 to €30,272
- Trade debts -€3,594
down €3,594 (-94.2%), from €3,816 to €223
- Gross operating margin +€37,664
up €37,664 (+139%), from €27,095 to €64,759
- Taxes +€8,425
up €8,425 (+171%), from €4,932 to €13,357
- Depreciation -€7,715
down €7,715 (-89.6%), from €8,609 to €893
- Other operating charges +€2,316
up €2,316 (+311%), from €746 to €3,061
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 | €80,917 | €118,410 | +€37,493 | +46.3% |
| Fixed assets | 21/28 | €9,429 | €0 | -€9,429 | -100% |
| Tangible fixed assets | 22/27 | €9,429 | €0 | -€9,429 | -100% |
| Furniture and vehicles | 24 | €9,429 | €0 | -€9,429 | -100% |
| Current assets | 29/58 | €71,489 | €118,410 | +€46,921 | +65.6% |
| Amounts receivable within one year | 40/41 | €65,079 | €89,297 | +€24,218 | +37.2% |
| Trade receivables | 40 | €39,017 | €38,800 | -€217 | -0.6% |
| Other amounts receivable | 41 | €26,062 | €50,497 | +€24,435 | +93.8% |
| Cash at bank and in hand | 54/58 | €6,409 | €28,887 | +€22,478 | +351% |
| Deferred charges and accrued income | 490/1 | - | €226 | +€226 | |
| Total equity and liabilities | 10/49 | €80,917 | €118,410 | +€37,493 | +46.3% |
| Equity | 10/15 | €56,322 | €365 | -€55,957 | -99.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €56,000 | - | -€56,000 | |
| Distributable reserves | 133 | €56,000 | - | -€56,000 | |
| Profit (loss) carried forward | 14 | €222 | €265 | +€43 | +19.6% |
| Amounts payable | 17/49 | €24,596 | €118,045 | +€93,449 | +380% |
| Amounts payable within one year | 42/48 | €24,596 | €118,045 | +€93,449 | +380% |
| Trade debts | 44 | €3,816 | €223 | -€3,594 | -94.2% |
| Suppliers | 440/4 | €3,816 | €223 | -€3,594 | -94.2% |
| Taxes, remuneration and social security | 45 | €20,779 | €30,272 | +€9,493 | +45.7% |
| Taxes | 450/3 | €20,779 | €30,272 | +€9,493 | +45.7% |
| Other amounts payable | 47/48 | €0 | €87,550 | +€87,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,609 | €893 | -€7,715 | -89.6% |
| Other operating charges | 640/8 | €746 | €3,061 | +€2,316 | +311% |
| Non-recurring operating charges | 66A | - | €205 | +€205 | |
| Gross operating margin | 9900 | €27,095 | €64,759 | +€37,664 | +139% |
| Operating profit (loss) | 9901 | €17,741 | €60,599 | +€42,858 | +242% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €56 | €199 | +€142 | +253% |
| Recurring financial charges | 65 | €56 | €199 | +€142 | +253% |
| Profit (loss) for the period before taxes | 9903 | €17,690 | €60,400 | +€42,711 | +241% |
| Income taxes | 67/77 | €4,932 | €13,357 | +€8,425 | +171% |
| Profit (loss) for the period | 9904 | €12,757 | €47,043 | +€34,286 | +269% |
| Profit (loss) for the period to be appropriated | 9905 | €12,757 | €47,043 | +€34,286 | +269% |
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 26 October 2026 via checked.be.