Le Bon Bois: 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 Bon Bois
Largest movements
- Cash +€483,326
up €483,326 (+143%), from €339,011 to €822,337
mainly Receivables within one year (+€344,527) and Net result for the year (+€331,089)
- Receivables within one year -€344,527
down €344,527 (-71.6%), from €480,865 to €136,338
of which Trade receivables: -€287,543
- Tangible fixed assets +€119,734
up €119,734 (+24.9%), from €480,399 to €600,134
of which Furniture and vehicles: +€119,003
- Stocks and contracts +€76,894
up €76,894 (+103%), from €74,925 to €151,819
- Reserves +€170,107
up €170,107 (+21.7%), from €784,586 to €954,693
- Other debts +€163,142
up €163,142 (+101%), from €161,373 to €324,514
- Trade debts +€64,437
up €64,437 (+51.5%), from €125,160 to €189,598
- Debts after one year -€44,476
down €44,476 (-23.7%), from €187,440 to €142,964
- Current portion of long-term debt -€33,590
down €33,590 (-43.0%), from €78,066 to €44,476
- Gross operating margin +€202,016
up €202,016 (+18.9%), from €1.1m to €1.3m
- Staff costs +€49,581
up €49,581 (+8.4%), from €593,542 to €643,124
- Taxes +€47,354
up €47,354 (+44.8%), from €105,706 to €153,059
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 | €1,393,255 | €1,731,306 | +€338,052 | +24.3% |
| Fixed assets | 21/28 | €482,286 | €602,021 | +€119,734 | +24.8% |
| Tangible fixed assets | 22/27 | €480,399 | €600,134 | +€119,734 | +24.9% |
| Land and buildings | 22 | €182,163 | €190,674 | +€8,511 | +4.7% |
| Plant, machinery and equipment | 23 | €108,442 | €100,662 | -€7,780 | -7.2% |
| Furniture and vehicles | 24 | €189,794 | €308,798 | +€119,003 | +62.7% |
| Financial fixed assets | 28 | €1,887 | €1,887 | = | 0.0% |
| Current assets | 29/58 | €910,968 | €1,129,286 | +€218,318 | +24.0% |
| Stocks and contracts in progress | 3 | €74,925 | €151,819 | +€76,894 | +103% |
| Stocks | 30/36 | €74,925 | €151,819 | +€76,894 | +103% |
| Amounts receivable within one year | 40/41 | €480,865 | €136,338 | -€344,527 | -71.6% |
| Trade receivables | 40 | €421,557 | €134,014 | -€287,543 | -68.2% |
| Other amounts receivable | 41 | €59,308 | €2,324 | -€56,984 | -96.1% |
| Current investments | 50/53 | €124 | €124 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €339,011 | €822,337 | +€483,326 | +143% |
| Deferred charges and accrued income | 490/1 | €16,044 | €18,668 | +€2,625 | +16.4% |
| Total equity and liabilities | 10/49 | €1,393,255 | €1,731,306 | +€338,052 | +24.3% |
| Equity | 10/15 | €805,038 | €975,145 | +€170,107 | +21.1% |
| Contributions | 10/11 | €20,452 | €20,452 | = | 0.0% |
| Reserves | 13 | €784,586 | €954,693 | +€170,107 | +21.7% |
| Distributable reserves | 133 | €784,586 | €954,693 | +€170,107 | +21.7% |
| Amounts payable | 17/49 | €588,217 | €756,161 | +€167,944 | +28.6% |
| Amounts payable after more than one year | 17 | €187,440 | €142,964 | -€44,476 | -23.7% |
| Financial debts | 170/4 | €187,440 | €142,964 | -€44,476 | -23.7% |
| Amounts payable within one year | 42/48 | €395,013 | €602,990 | +€207,978 | +52.7% |
| Current portion of amounts payable after more than one year | 42 | €78,066 | €44,476 | -€33,590 | -43.0% |
| Trade debts | 44 | €125,160 | €189,598 | +€64,437 | +51.5% |
| Suppliers | 440/4 | €125,160 | €189,598 | +€64,437 | +51.5% |
| Taxes, remuneration and social security | 45 | €30,414 | €44,403 | +€13,989 | +46.0% |
| Taxes | 450/3 | €2,800 | €23,258 | +€20,458 | +731% |
| Remuneration and social security | 454/9 | €27,613 | €21,144 | -€6,469 | -23.4% |
| Other amounts payable | 47/48 | €161,373 | €324,514 | +€163,142 | +101% |
| Accrued charges and deferred income | 492/3 | €5,764 | €10,206 | +€4,442 | +77.1% |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €593,542 | €643,124 | +€49,581 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,201 | €123,072 | -€1,128 | -0.9% |
| Other operating charges | 640/8 | €6,832 | €5,111 | -€1,722 | -25.2% |
| Non-recurring operating charges | 66A | €1,763 | €2,252 | +€489 | +27.7% |
| Gross operating margin | 9900 | €1,069,876 | €1,271,892 | +€202,016 | +18.9% |
| Operating profit (loss) | 9901 | €343,538 | €498,333 | +€154,796 | +45.1% |
| Financial income | 75/76B | €3,717 | €4,647 | +€930 | +25.0% |
| Recurring financial income | 75 | €3,717 | €4,647 | +€930 | +25.0% |
| Financial charges | 65/66B | €15,647 | €18,832 | +€3,185 | +20.4% |
| Recurring financial charges | 65 | €15,647 | €18,832 | +€3,185 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €331,607 | €484,149 | +€152,542 | +46.0% |
| Income taxes | 67/77 | €105,706 | €153,059 | +€47,354 | +44.8% |
| Profit (loss) for the period | 9904 | €225,901 | €331,089 | +€105,188 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €225,901 | €331,089 | +€105,188 | +46.6% |
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 1 November 2026 via checked.be.