LE BONY: 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 BONY
Largest movements
- Tangible fixed assets -€33,357
down €33,357 (-13.2%), from €253,619 to €220,263
- Receivables within one year +€7,930
up €7,930 (+175.5%), from €4,520 to €12,449
of which Trade receivables: +€8,719
- Debts after one year -€16,694
down €16,694 (-20.5%), from €81,317 to €64,623
- Profit (loss) carried forward -€11,144
down €11,144 (-8.6%), from -€129,832 to -€140,976
- Trade debts +€4,486
up €4,486 (+46.8%), from €9,579 to €14,065
- Depreciation +€2,548
up €2,548 (+8.3%), from €30,808 to €33,357
- Other operating charges -€1,090
down €1,090 (-34.0%), from €3,210 to €2,120
- Gross operating margin -€628
down €628 (-2.2%), from €29,149 to €28,521
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,872 | €320,457 | -€26,415 | -7.6% |
| Fixed assets | 21/28 | €254,119 | €220,763 | -€33,357 | -13.1% |
| Tangible fixed assets | 22/27 | €253,619 | €220,263 | -€33,357 | -13.2% |
| Land and buildings | 22 | €139,157 | €124,731 | -€14,426 | -10.4% |
| Plant, machinery and equipment | 23 | €9,462 | €7,584 | -€1,878 | -19.8% |
| Furniture and vehicles | 24 | €18,241 | €10,521 | -€7,720 | -42.3% |
| Leasing and similar rights | 25 | €86,759 | €77,426 | -€9,333 | -10.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €92,753 | €99,695 | +€6,942 | +7.5% |
| Stocks and contracts in progress | 3 | €77,275 | €80,000 | +€2,725 | +3.5% |
| Stocks | 30/36 | €77,275 | €80,000 | +€2,725 | +3.5% |
| Amounts receivable within one year | 40/41 | €4,520 | €12,449 | +€7,930 | +175.5% |
| Trade receivables | 40 | €2,458 | €11,177 | +€8,719 | +354.8% |
| Other amounts receivable | 41 | €2,062 | €1,272 | -€790 | -38.3% |
| Cash at bank and in hand | 54/58 | €9,294 | €7,246 | -€2,048 | -22.0% |
| Deferred charges and accrued income | 490/1 | €1,665 | - | -€1,665 | |
| Total equity and liabilities | 10/49 | €346,872 | €320,457 | -€26,415 | -7.6% |
| Equity | 10/15 | €66,180 | €55,037 | -€11,144 | -16.8% |
| Contributions | 10/11 | €37,148 | €37,148 | = | 0.0% |
| Revaluation surpluses | 12 | €158,865 | €158,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,832 | -€140,976 | -€11,144 | -8.6% |
| Amounts payable | 17/49 | €280,692 | €265,421 | -€15,271 | -5.4% |
| Amounts payable after more than one year | 17 | €81,317 | €64,623 | -€16,694 | -20.5% |
| Financial debts | 170/4 | €81,317 | €64,623 | -€16,694 | -20.5% |
| Amounts payable within one year | 42/48 | €199,375 | €200,798 | +€1,423 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €41,790 | €40,694 | -€1,096 | -2.6% |
| Trade debts | 44 | €9,579 | €14,065 | +€4,486 | +46.8% |
| Suppliers | 440/4 | €9,579 | €14,065 | +€4,486 | +46.8% |
| Taxes, remuneration and social security | 45 | €1,432 | €175 | -€1,257 | -87.8% |
| Taxes | 450/3 | €1,432 | €175 | -€1,257 | -87.8% |
| Other amounts payable | 47/48 | €146,574 | €145,864 | -€710 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,808 | €33,357 | +€2,548 | +8.3% |
| Other operating charges | 640/8 | €3,210 | €2,120 | -€1,090 | -34.0% |
| Gross operating margin | 9900 | €29,149 | €28,521 | -€628 | -2.2% |
| Operating profit (loss) | 9901 | -€4,869 | -€6,955 | -€2,086 | -42.9% |
| Financial income | 75/76B | - | €54 | +€54 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Financial charges | 65/66B | €4,364 | €4,243 | -€121 | -2.8% |
| Recurring financial charges | 65 | €4,364 | €4,243 | -€121 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,232 | -€11,144 | -€1,911 | -20.7% |
| Profit (loss) for the period | 9904 | -€9,232 | -€11,144 | -€1,911 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,232 | -€11,144 | -€1,911 | -20.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.