LE BON PUBLIC: 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 PUBLIC
Largest movements
- Tangible fixed assets -€28,851
no longer reported in 2025 (was €28,851)
- Stocks and contracts -€18,822
down €18,822 (-62.7%), from €30,000 to €11,178
- Profit (loss) carried forward -€38,760
down €38,760 (-59.9%), from -€64,707 to -€103,467
- Trade debts -€5,479
down €5,479 (-13.0%), from €42,223 to €36,744
- Short-term financial debts -€3,104
no longer reported in 2025 (was €3,104)
- Gross operating margin +€34,665
up €34,665 (+78.0%), from -€44,417 to -€9,752
- Depreciation +€25,432
up €25,432 (+744%), from €3,419 to €28,851
- Other operating charges -€561
no longer reported in 2025 (was €561)
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 | €64,730 | €16,679 | -€48,051 | -74.2% |
| Fixed assets | 21/28 | €28,851 | - | -€28,851 | |
| Tangible fixed assets | 22/27 | €28,851 | - | -€28,851 | |
| Furniture and vehicles | 24 | €28,851 | - | -€28,851 | |
| Current assets | 29/58 | €35,879 | €16,679 | -€19,200 | -53.5% |
| Stocks and contracts in progress | 3 | €30,000 | €11,178 | -€18,822 | -62.7% |
| Stocks | 30/36 | €30,000 | €11,178 | -€18,822 | -62.7% |
| Amounts receivable within one year | 40/41 | €1,874 | €1,481 | -€393 | -21.0% |
| Other amounts receivable | 41 | €1,874 | €1,481 | -€393 | -21.0% |
| Cash at bank and in hand | 54/58 | €4,005 | €4,020 | +€15 | +0.4% |
| Total equity and liabilities | 10/49 | €64,730 | €16,679 | -€48,051 | -74.2% |
| Equity | 10/15 | -€54,707 | -€93,467 | -€38,760 | -70.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,707 | -€103,467 | -€38,760 | -59.9% |
| Amounts payable | 17/49 | €119,437 | €110,146 | -€9,291 | -7.8% |
| Amounts payable after more than one year | 17 | €32,932 | €32,932 | = | 0.0% |
| Financial debts | 170/4 | €32,932 | €32,932 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,504 | €77,213 | -€9,291 | -10.7% |
| Financial debts | 43 | €3,104 | - | -€3,104 | |
| Credit institutions | 430/8 | €3,104 | - | -€3,104 | |
| Trade debts | 44 | €42,223 | €36,744 | -€5,479 | -13.0% |
| Suppliers | 440/4 | €42,223 | €36,744 | -€5,479 | -13.0% |
| Taxes, remuneration and social security | 45 | €4,356 | €3,931 | -€425 | -9.8% |
| Taxes | 450/3 | €4,356 | €3,931 | -€425 | -9.8% |
| Other amounts payable | 47/48 | €36,821 | €36,538 | -€283 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,419 | €28,851 | +€25,432 | +744% |
| Other operating charges | 640/8 | €561 | - | -€561 | |
| Gross operating margin | 9900 | -€44,417 | -€9,752 | +€34,665 | +78.0% |
| Operating profit (loss) | 9901 | -€48,397 | -€38,603 | +€9,794 | +20.2% |
| Financial income | 75/76B | €88 | - | -€88 | |
| Recurring financial income | 75 | €88 | - | -€88 | |
| Financial charges | 65/66B | €461 | €155 | -€306 | -66.4% |
| Recurring financial charges | 65 | €461 | €155 | -€306 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | -€48,770 | -€38,758 | +€10,012 | +20.5% |
| Profit (loss) for the period | 9904 | -€48,770 | -€38,758 | +€10,012 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,770 | -€38,758 | +€10,012 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.