La Bonne Etoile: what changed
La Bonne Etoile
Largest movements
- Cash +€1,432
up €1,432 (+22.2%), from €6,454 to €7,886
mainly Other debts (+€46,935) and Trade debts (+€443)
- Other debts +€46,935
up €46,935 (+88.5%), from €53,015 to €99,950
- Profit (loss) carried forward -€45,946
down €45,946, from €10,318 to -€35,628
- Staff costs +€5,920
up €5,920 (+10.2%), from €57,836 to €63,755
- Taxes -€5,034
no longer reported in 2025 (was €5,034)
- Financial charges +€838
up €838 (+35.8%), from €2,344 to €3,182
- Other operating charges +€402
up €402 (+408%), from €98 to €500
- Gross operating margin +€378
up €378 (+1.8%), from €21,221 to €21,599
Change in the result, 2024 to 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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,859 | €133,291 | +€1,432 | +1.1% |
| Fixed assets | 21/28 | €125,405 | €125,405 | = | 0.0% |
| Intangible fixed assets | 21 | €125,000 | €125,000 | = | 0.0% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €6,454 | €7,886 | +€1,432 | +22.2% |
| Cash at bank and in hand | 54/58 | €6,454 | €7,886 | +€1,432 | +22.2% |
| Total equity and liabilities | 10/49 | €131,859 | €133,291 | +€1,432 | +1.1% |
| Equity | 10/15 | €30,778 | -€15,168 | -€45,946 | |
| 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% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,318 | -€35,628 | -€45,946 | |
| Amounts payable | 17/49 | €101,081 | €148,459 | +€47,378 | +46.9% |
| Amounts payable within one year | 42/48 | €101,081 | €148,459 | +€47,378 | +46.9% |
| Financial debts | 43 | €33,997 | €33,997 | = | 0.0% |
| Credit institutions | 430/8 | €33,997 | €33,997 | = | 0.0% |
| Trade debts | 44 | - | €443 | +€443 | |
| Suppliers | 440/4 | - | €443 | +€443 | |
| Taxes, remuneration and social security | 45 | €14,069 | €14,069 | = | 0.0% |
| Taxes | 450/3 | €3,462 | €3,462 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,608 | €10,608 | = | 0.0% |
| Other amounts payable | 47/48 | €53,015 | €99,950 | +€46,935 | +88.5% |
| Remuneration, social security and pensions | 62 | €57,836 | €63,755 | +€5,920 | +10.2% |
| Other operating charges | 640/8 | €98 | €500 | +€402 | +408% |
| Non-recurring operating charges | 66A | €1,615 | €108 | -€1,507 | -93.3% |
| Gross operating margin | 9900 | €21,221 | €21,599 | +€378 | +1.8% |
| Operating profit (loss) | 9901 | -€38,328 | -€42,764 | -€4,436 | -11.6% |
| Financial charges | 65/66B | €2,344 | €3,182 | +€838 | +35.8% |
| Recurring financial charges | 65 | €2,344 | €3,182 | +€838 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | -€40,672 | -€45,946 | -€5,275 | -13.0% |
| Income taxes | 67/77 | €5,034 | - | -€5,034 | |
| Profit (loss) for the period | 9904 | -€45,706 | -€45,946 | -€241 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,706 | -€45,946 | -€241 | -0.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.