LE BON SENS: what changed
LE BON SENS
Largest movements
- Cash -€4,220
down €4,220 (-41.8%), from €10,107 to €5,887
mainly Net result for the year (-€5,628) and Deferred charges and accrued income (-€337)
- Tangible fixed assets -€1,088
no longer reported in 2025 (was €1,088)
- Deferred charges and accrued income +€337
up €337 (+134%), from €251 to €588
- Receivables within one year +€274
up €274 (+2.6%), from €10,399 to €10,673
of which Other amounts receivable: +€382
- Profit (loss) carried forward -€5,628
down €5,628 (-57.4%), from €9,799 to €4,172
- Other debts +€603
up €603 (+69.0%), from €875 to €1,478
- Tax, wage and social debts +€235
up €235 (+10.2%), from €2,296 to €2,531
- Gross operating margin -€7,920
down €7,920, from €4,373 to -€3,547
- Taxes -€837
down €837 (-86.4%), from €969 to €132
- Other operating charges -€46
down €46 (-5.6%), from €821 to €776
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 | €21,885 | €17,188 | -€4,697 | -21.5% |
| Fixed assets | 21/28 | €1,128 | €40 | -€1,088 | -96.5% |
| Tangible fixed assets | 22/27 | €1,088 | - | -€1,088 | |
| Furniture and vehicles | 24 | €1,088 | - | -€1,088 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €20,757 | €17,149 | -€3,609 | -17.4% |
| Amounts receivable within one year | 40/41 | €10,399 | €10,673 | +€274 | +2.6% |
| Trade receivables | 40 | €10,399 | €10,291 | -€108 | -1.0% |
| Other amounts receivable | 41 | - | €382 | +€382 | |
| Cash at bank and in hand | 54/58 | €10,107 | €5,887 | -€4,220 | -41.8% |
| Deferred charges and accrued income | 490/1 | €251 | €588 | +€337 | +134% |
| Total equity and liabilities | 10/49 | €21,885 | €17,188 | -€4,697 | -21.5% |
| Equity | 10/15 | €17,071 | €11,444 | -€5,628 | -33.0% |
| Contributions | 10/11 | €7,272 | €7,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,799 | €4,172 | -€5,628 | -57.4% |
| Amounts payable | 17/49 | €4,814 | €5,745 | +€931 | +19.3% |
| Amounts payable within one year | 42/48 | €4,814 | €5,745 | +€931 | +19.3% |
| Trade debts | 44 | €1,643 | €1,736 | +€93 | +5.6% |
| Suppliers | 440/4 | €1,643 | €1,736 | +€93 | +5.6% |
| Taxes, remuneration and social security | 45 | €2,296 | €2,531 | +€235 | +10.2% |
| Taxes | 450/3 | €2,296 | €2,531 | +€235 | +10.2% |
| Other amounts payable | 47/48 | €875 | €1,478 | +€603 | +69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | €1,088 | +€0 | 0.0% |
| Other operating charges | 640/8 | €821 | €776 | -€46 | -5.6% |
| Gross operating margin | 9900 | €4,373 | -€3,547 | -€7,920 | |
| Operating profit (loss) | 9901 | €2,464 | -€5,411 | -€7,875 | |
| Financial income | 75/76B | €19 | €47 | +€28 | +147% |
| Recurring financial income | 75 | €19 | €47 | +€28 | +147% |
| Financial charges | 65/66B | €131 | €131 | +€1 | +0.5% |
| Recurring financial charges | 65 | €131 | €131 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €2,352 | -€5,496 | -€7,848 | |
| Income taxes | 67/77 | €969 | €132 | -€837 | -86.4% |
| Profit (loss) for the period | 9904 | €1,383 | -€5,628 | -€7,011 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,383 | -€5,628 | -€7,011 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.