La bonne chère: 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.
La bonne chère
Largest movements
- Cash +€14,524
up €14,524 (+12.4%), from €117,001 to €131,525
mainly Net result for the year (+€55,616) and Depreciation (+€11,537)
- Stocks and contracts +€3,371
up €3,371 (+11.5%), from €29,428 to €32,799
- Reserves +€55,600
up €55,600 (+67.1%), from €82,900 to €138,500
- Other debts -€21,858
down €21,858 (-51.9%), from €42,146 to €20,287
- Current portion of long-term debt -€10,384
no longer reported in 2025 (was €10,384)
- Trade debts -€4,107
down €4,107 (-26.3%), from €15,619 to €11,512
- Tax, wage and social debts +€3,133
up €3,133 (+14.4%), from €21,765 to €24,899
of which Remuneration and social security: +€5,336
- Staff costs +€86,100
up €86,100 (+116%), from €74,499 to €160,599
- Gross operating margin +€71,676
up €71,676 (+40.4%), from €177,309 to €248,985
- Depreciation -€9,616
down €9,616 (-45.5%), from €21,153 to €11,537
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 | €196,810 | €218,839 | +€22,029 | +11.2% |
| Fixed assets | 21/28 | €42,811 | €43,959 | +€1,148 | +2.7% |
| Tangible fixed assets | 22/27 | €42,168 | €43,316 | +€1,148 | +2.7% |
| Plant, machinery and equipment | 23 | €18,401 | €15,754 | -€2,647 | -14.4% |
| Furniture and vehicles | 24 | €4,004 | €9,805 | +€5,801 | +145% |
| Other tangible fixed assets | 26 | €19,763 | €17,757 | -€2,006 | -10.1% |
| Financial fixed assets | 28 | €643 | €643 | = | 0.0% |
| Current assets | 29/58 | €153,999 | €174,880 | +€20,881 | +13.6% |
| Stocks and contracts in progress | 3 | €29,428 | €32,799 | +€3,371 | +11.5% |
| Stocks | 30/36 | €29,428 | €32,799 | +€3,371 | +11.5% |
| Amounts receivable within one year | 40/41 | €2,943 | €4,509 | +€1,566 | +53.2% |
| Trade receivables | 40 | €1,358 | €1,815 | +€458 | +33.7% |
| Other amounts receivable | 41 | €1,585 | €2,694 | +€1,109 | +69.9% |
| Cash at bank and in hand | 54/58 | €117,001 | €131,525 | +€14,524 | +12.4% |
| Deferred charges and accrued income | 490/1 | €4,627 | €6,047 | +€1,420 | +30.7% |
| Total equity and liabilities | 10/49 | €196,810 | €218,839 | +€22,029 | +11.2% |
| Equity | 10/15 | €105,178 | €160,286 | +€55,108 | +52.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €82,900 | €138,500 | +€55,600 | +67.1% |
| Distributable reserves | 133 | €82,900 | €138,500 | +€55,600 | +67.1% |
| Profit (loss) carried forward | 14 | €18 | €34 | +€16 | +87.6% |
| Investment grants | 15 | €2,260 | €1,752 | -€508 | -22.5% |
| Amounts payable | 17/49 | €91,631 | €58,553 | -€33,079 | -36.1% |
| Amounts payable within one year | 42/48 | €90,414 | €56,697 | -€33,716 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €10,384 | - | -€10,384 | |
| Trade debts | 44 | €15,619 | €11,512 | -€4,107 | -26.3% |
| Suppliers | 440/4 | €15,619 | €11,512 | -€4,107 | -26.3% |
| Advances received on contracts in progress | 46 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €21,765 | €24,899 | +€3,133 | +14.4% |
| Taxes | 450/3 | €16,192 | €13,989 | -€2,203 | -13.6% |
| Remuneration and social security | 454/9 | €5,574 | €10,910 | +€5,336 | +95.7% |
| Other amounts payable | 47/48 | €42,146 | €20,287 | -€21,858 | -51.9% |
| Accrued charges and deferred income | 492/3 | €1,218 | €1,855 | +€638 | +52.4% |
| Remuneration, social security and pensions | 62 | €74,499 | €160,599 | +€86,100 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,153 | €11,537 | -€9,616 | -45.5% |
| Other operating charges | 640/8 | €2,182 | €2,091 | -€91 | -4.1% |
| Non-recurring operating charges | 66A | €3,346 | €72 | -€3,274 | -97.9% |
| Gross operating margin | 9900 | €177,309 | €248,985 | +€71,676 | +40.4% |
| Operating profit (loss) | 9901 | €76,130 | €74,686 | -€1,443 | -1.9% |
| Financial income | 75/76B | €974 | €512 | -€462 | -47.4% |
| Recurring financial income | 75 | €974 | €512 | -€462 | -47.4% |
| Financial charges | 65/66B | €4,517 | €5,076 | +€559 | +12.4% |
| Recurring financial charges | 65 | €4,517 | €5,076 | +€559 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €72,587 | €70,122 | -€2,464 | -3.4% |
| Income taxes | 67/77 | €15,657 | €14,506 | -€1,151 | -7.4% |
| Profit (loss) for the period | 9904 | €56,930 | €55,616 | -€1,313 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,930 | €55,616 | -€1,313 | -2.3% |
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 15 October 2026 via checked.be.