LE BONHEUR SIMPLE: 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 BONHEUR SIMPLE
Largest movements
- Receivables within one year +€35,565
up €35,565 (+224%), from €15,863 to €51,428
of which Trade receivables: +€34,728
- Cash -€5,887
down €5,887 (-97.8%), from €6,020 to €133
mainly Receivables within one year (-€35,565) and Net result for the year (-€1,793)
- Tangible fixed assets -€3,600
no longer reported in 2025 (was €3,600)
- Trade debts +€16,846
up €16,846 (+173%), from €9,734 to €26,580
- Other debts +€11,150
up €11,150 (+30.3%), from €36,740 to €47,890
- Profit (loss) carried forward -€1,793
down €1,793 (-7.8%), from -€22,991 to -€24,784
- Gross operating margin +€29,121
up €29,121, from -€22,991 to €6,130
- Staff costs +€7,678
new in 2025: €7,678
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 | €25,483 | €51,562 | +€26,079 | +102% |
| Fixed assets | 21/28 | €3,600 | - | -€3,600 | |
| Tangible fixed assets | 22/27 | €3,600 | - | -€3,600 | |
| Other tangible fixed assets | 26 | €3,600 | - | -€3,600 | |
| Current assets | 29/58 | €21,883 | €51,562 | +€29,679 | +136% |
| Amounts receivable within one year | 40/41 | €15,863 | €51,428 | +€35,565 | +224% |
| Trade receivables | 40 | €14,780 | €49,508 | +€34,728 | +235% |
| Other amounts receivable | 41 | €1,083 | €1,920 | +€837 | +77.3% |
| Cash at bank and in hand | 54/58 | €6,020 | €133 | -€5,887 | -97.8% |
| Total equity and liabilities | 10/49 | €25,483 | €51,562 | +€26,079 | +102% |
| Equity | 10/15 | -€20,991 | -€22,908 | -€1,917 | -9.1% |
| Contributions | 10/11 | €2,000 | €1,876 | -€124 | -6.2% |
| Profit (loss) carried forward | 14 | -€22,991 | -€24,784 | -€1,793 | -7.8% |
| Amounts payable | 17/49 | €46,474 | €74,470 | +€27,996 | +60.2% |
| Amounts payable within one year | 42/48 | €46,474 | €74,470 | +€27,996 | +60.2% |
| Trade debts | 44 | €9,734 | €26,580 | +€16,846 | +173% |
| Suppliers | 440/4 | €9,734 | €26,580 | +€16,846 | +173% |
| Other amounts payable | 47/48 | €36,740 | €47,890 | +€11,150 | +30.3% |
| Remuneration, social security and pensions | 62 | - | €7,678 | +€7,678 | |
| Other operating charges | 640/8 | - | €213 | +€213 | |
| Gross operating margin | 9900 | -€22,991 | €6,130 | +€29,121 | |
| Operating profit (loss) | 9901 | -€22,991 | -€1,761 | +€21,230 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,991 | -€1,761 | +€21,230 | +92.3% |
| Income taxes | 67/77 | - | €32 | +€32 | |
| Profit (loss) for the period | 9904 | -€22,991 | -€1,793 | +€21,198 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,991 | -€1,793 | +€21,198 | +92.2% |
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 24 October 2026 via checked.be.