LE BIEN COMMUN: 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.
LE BIEN COMMUN
Largest movements
- Cash +€11,286
up €11,286 (+74.1%), from €15,231 to €26,517
mainly Net result for the year (+€4,403) and Other debts (+€2,429)
- Receivables within one year -€1,264
down €1,264 (-20.2%), from €6,264 to €5,000
- Profit (loss) carried forward +€4,403
up €4,403 (+21.6%), from -€20,376 to -€15,973
- Other debts +€2,429
up €2,429 (+15.3%), from €15,894 to €18,323
- Trade debts +€2,099
up €2,099 (+163%), from €1,284 to €3,383
- Tax, wage and social debts +€1,112
up €1,112 (+86.9%), from €1,280 to €2,391
of which Remuneration and social security: +€1,750
- Gross operating margin -€1,563
down €1,563 (-23.7%), from €6,582 to €5,019
- Depreciation -€303
no longer reported in 2025 (was €303)
- Financial charges -€140
down €140 (-51.5%), from €272 to €132
- Other operating charges +€97
up €97 (+25.1%), from €387 to €484
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 | €21,494 | €31,537 | +€10,043 | +46.7% |
| Current assets | 29/58 | €21,494 | €31,537 | +€10,043 | +46.7% |
| Amounts receivable within one year | 40/41 | €6,264 | €5,000 | -€1,264 | -20.2% |
| Trade receivables | 40 | €6,264 | €5,000 | -€1,264 | -20.2% |
| Cash at bank and in hand | 54/58 | €15,231 | €26,517 | +€11,286 | +74.1% |
| Deferred charges and accrued income | 490/1 | - | €20 | +€20 | |
| Total equity and liabilities | 10/49 | €21,494 | €31,537 | +€10,043 | +46.7% |
| Equity | 10/15 | €3,037 | €7,440 | +€4,403 | +145% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,013 | €11,013 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,153 | €9,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,376 | -€15,973 | +€4,403 | +21.6% |
| Amounts payable | 17/49 | €18,457 | €24,098 | +€5,640 | +30.6% |
| Amounts payable within one year | 42/48 | €18,457 | €24,098 | +€5,640 | +30.6% |
| Trade debts | 44 | €1,284 | €3,383 | +€2,099 | +163% |
| Suppliers | 440/4 | €1,284 | €3,383 | +€2,099 | +163% |
| Taxes, remuneration and social security | 45 | €1,280 | €2,391 | +€1,112 | +86.9% |
| Taxes | 450/3 | €1,280 | €641 | -€638 | -49.9% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €15,894 | €18,323 | +€2,429 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | - | -€303 | |
| Other operating charges | 640/8 | €387 | €484 | +€97 | +25.1% |
| Gross operating margin | 9900 | €6,582 | €5,019 | -€1,563 | -23.7% |
| Operating profit (loss) | 9901 | €5,892 | €4,534 | -€1,357 | -23.0% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €272 | €132 | -€140 | -51.5% |
| Recurring financial charges | 65 | €272 | €132 | -€140 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €5,623 | €4,403 | -€1,221 | -21.7% |
| Profit (loss) for the period | 9904 | €5,623 | €4,403 | -€1,221 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,623 | €4,403 | -€1,221 | -21.7% |
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.