LE BIEN ETRE: 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 ETRE
Largest movements
- Cash -€376,319
down €376,319 (-61.0%), from €617,038 to €240,718
mainly Contributions, distributions and other (-€1.1m) and Current investments (-€266,179)
- Current investments +€266,179
up €266,179 (+36.5%), from €728,560 to €994,739
- Tangible fixed assets -€56,763
down €56,763 (-19.2%), from €295,813 to €239,050
- Reserves -€1.1m
down €1.1m (-91.6%), from €1.2m to €100,000
- Other debts +€1.0m
up €1.0m (+1,062%), from €94,500 to €1.1m
- Tax, wage and social debts -€41,883
down €41,883 (-14.0%), from €299,933 to €258,050
of which Taxes: -€83,531
- Debts after one year -€28,687
down €28,687 (-39.1%), from €73,393 to €44,705
- Staff costs +€42,807
up €42,807 (+5.1%), from €845,753 to €888,560
- Taxes -€37,819
down €37,819 (-71.1%), from €53,187 to €15,368
- Financial income -€34,965
down €34,965 (-48.5%), from €72,071 to €37,106
- Gross operating margin -€33,429
down €33,429 (-3.3%), from €1.0m to €984,552
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 | €1,949,560 | €1,783,318 | -€166,242 | -8.5% |
| Fixed assets | 21/28 | €296,740 | €239,977 | -€56,763 | -19.1% |
| Tangible fixed assets | 22/27 | €295,813 | €239,050 | -€56,763 | -19.2% |
| Land and buildings | 22 | €108,453 | €86,143 | -€22,310 | -20.6% |
| Plant, machinery and equipment | 23 | €166,717 | €142,064 | -€24,653 | -14.8% |
| Furniture and vehicles | 24 | €20,642 | €10,843 | -€9,799 | -47.5% |
| Financial fixed assets | 28 | €927 | €927 | = | 0.0% |
| Current assets | 29/58 | €1,652,821 | €1,543,341 | -€109,479 | -6.6% |
| Amounts receivable within one year | 40/41 | €285,329 | €274,021 | -€11,308 | -4.0% |
| Trade receivables | 40 | €40,986 | €54,934 | +€13,948 | +34.0% |
| Other amounts receivable | 41 | €244,343 | €219,088 | -€25,256 | -10.3% |
| Current investments | 50/53 | €728,560 | €994,739 | +€266,179 | +36.5% |
| Cash at bank and in hand | 54/58 | €617,038 | €240,718 | -€376,319 | -61.0% |
| Deferred charges and accrued income | 490/1 | €21,894 | €33,863 | +€11,968 | +54.7% |
| Total equity and liabilities | 10/49 | €1,949,560 | €1,783,318 | -€166,242 | -8.5% |
| Equity | 10/15 | €1,340,448 | €250,000 | -€1.1m | -81.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €1,190,448 | €100,000 | -€1.1m | -91.6% |
| Distributable reserves | 133 | €1,190,448 | €100,000 | -€1.1m | -91.6% |
| Amounts payable | 17/49 | €609,113 | €1,533,318 | +€924,206 | +152% |
| Amounts payable after more than one year | 17 | €73,393 | €44,705 | -€28,687 | -39.1% |
| Financial debts | 170/4 | €73,393 | €44,705 | -€28,687 | -39.1% |
| Amounts payable within one year | 42/48 | €524,842 | €1,479,302 | +€954,461 | +182% |
| Current portion of amounts payable after more than one year | 42 | €116,866 | €105,311 | -€11,555 | -9.9% |
| Trade debts | 44 | €13,542 | €17,804 | +€4,262 | +31.5% |
| Suppliers | 440/4 | €13,542 | €17,804 | +€4,262 | +31.5% |
| Taxes, remuneration and social security | 45 | €299,933 | €258,050 | -€41,883 | -14.0% |
| Taxes | 450/3 | €149,303 | €65,772 | -€83,531 | -55.9% |
| Remuneration and social security | 454/9 | €150,630 | €192,278 | +€41,648 | +27.6% |
| Other amounts payable | 47/48 | €94,500 | €1,098,136 | +€1.0m | +1,062% |
| Accrued charges and deferred income | 492/3 | €10,879 | €9,311 | -€1,568 | -14.4% |
| Non-recurring operating income | 76A | €545 | €7,307 | +€6,762 | +1,240% |
| Remuneration, social security and pensions | 62 | €845,753 | €888,560 | +€42,807 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,284 | €64,257 | +€1,973 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €982 | +€982 | |
| Other operating charges | 640/8 | €8,432 | €7,740 | -€692 | -8.2% |
| Non-recurring operating charges | 66A | €5,476 | €21,408 | +€15,932 | +291% |
| Gross operating margin | 9900 | €1,017,981 | €984,552 | -€33,429 | -3.3% |
| Operating profit (loss) | 9901 | €96,036 | €1,605 | -€94,431 | -98.3% |
| Financial income | 75/76B | €72,071 | €37,106 | -€34,965 | -48.5% |
| Recurring financial income | 75 | €72,071 | €37,106 | -€34,965 | -48.5% |
| Financial charges | 65/66B | €13,263 | €15,654 | +€2,392 | +18.0% |
| Recurring financial charges | 65 | €10,881 | €14,665 | +€3,785 | +34.8% |
| Non-recurring financial charges | 66B | €2,382 | €989 | -€1,393 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €154,844 | €23,057 | -€131,788 | -85.1% |
| Income taxes | 67/77 | €53,187 | €15,368 | -€37,819 | -71.1% |
| Profit (loss) for the period | 9904 | €101,657 | €7,688 | -€93,969 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €101,657 | €7,688 | -€93,969 | -92.4% |
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 31 October 2026 via checked.be.