LES BICHONS: what changed
Two fiscal 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.
LES BICHONS
Largest movements
- Tangible fixed assets -€21,230
down €21,230 (-11.9%), from €178,555 to €157,325
of which Land and buildings: -€13,481
- Receivables within one year +€15,161
up €15,161 (+21.1%), from €71,790 to €86,951
of which Other amounts receivable: +€14,570
- Cash +€12,716
up €12,716 (+139.4%), from €9,119 to €21,835
mainly Depreciation (+€21,230) and Other debts (+€14,238)
- Reserves -€14,987
down €14,987 (-32.6%), from €46,002 to €31,015
of which Distributable reserves: -€14,987
- Other debts +€14,238
new in 2025: €14,238
- Profit (loss) carried forward +€9,209
up €9,209 (+8.6%), from €107,076 to €116,285
- Gross operating margin +€1,767
up €1,767 (+4.3%), from €40,673 to €42,439
- Financial income +€520
up €520 (+11.9%), from €4,365 to €4,885
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.
Cash bridge derived
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 | €352,757 | €361,546 | +€8,789 | +2.5% |
| Fixed assets | 21/28 | €182,261 | €161,031 | -€21,230 | -11.6% |
| Tangible fixed assets | 22/27 | €178,555 | €157,325 | -€21,230 | -11.9% |
| Land and buildings | 22 | €155,403 | €141,922 | -€13,481 | -8.7% |
| Plant, machinery and equipment | 23 | €16,089 | €13,340 | -€2,749 | -17.1% |
| Furniture and vehicles | 24 | €7,063 | €2,063 | -€5,000 | -70.8% |
| Financial fixed assets | 28 | €3,706 | €3,706 | = | 0.0% |
| Current assets | 29/58 | €170,496 | €200,515 | +€30,019 | +17.6% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,790 | €86,951 | +€15,161 | +21.1% |
| Trade receivables | 40 | - | €592 | +€592 | |
| Other amounts receivable | 41 | €71,790 | €86,360 | +€14,570 | +20.3% |
| Cash at bank and in hand | 54/58 | €9,119 | €21,835 | +€12,716 | +139.4% |
| Deferred charges and accrued income | 490/1 | €14,587 | €16,729 | +€2,142 | +14.7% |
| Total equity and liabilities | 10/49 | €352,757 | €361,546 | +€8,789 | +2.5% |
| Equity | 10/15 | €338,999 | €333,220 | -€5,779 | -1.7% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Capital | 10 | €185,920 | €185,920 | = | 0.0% |
| Issued capital | 100 | €185,920 | €185,920 | = | 0.0% |
| Reserves | 13 | €46,002 | €31,015 | -€14,987 | -32.6% |
| Non-distributable reserves | 130/1 | €18,592 | €18,592 | = | 0.0% |
| Legal reserve | 130 | €18,592 | €18,592 | = | 0.0% |
| Distributable reserves | 133 | €27,410 | €12,423 | -€14,987 | -54.7% |
| Profit (loss) carried forward | 14 | €107,076 | €116,285 | +€9,209 | +8.6% |
| Amounts payable | 17/49 | €13,758 | €28,326 | +€14,568 | +105.9% |
| Amounts payable within one year | 42/48 | €13,258 | €27,751 | +€14,494 | +109.3% |
| Trade debts | 44 | €4,916 | €4,528 | -€388 | -7.9% |
| Suppliers | 440/4 | €4,916 | €4,528 | -€388 | -7.9% |
| Taxes, remuneration and social security | 45 | €8,342 | €8,985 | +€644 | +7.7% |
| Taxes | 450/3 | €8,342 | €8,985 | +€644 | +7.7% |
| Other amounts payable | 47/48 | - | €14,238 | +€14,238 | |
| Accrued charges and deferred income | 492/3 | €500 | €575 | +€74 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,410 | €21,230 | -€180 | -0.8% |
| Other operating charges | 640/8 | €12,873 | €12,731 | -€142 | -1.1% |
| Gross operating margin | 9900 | €40,673 | €42,439 | +€1,767 | +4.3% |
| Operating profit (loss) | 9901 | €6,390 | €8,478 | +€2,089 | +32.7% |
| Financial income | 75/76B | €4,365 | €4,885 | +€520 | +11.9% |
| Recurring financial income | 75 | €4,365 | €4,885 | +€520 | +11.9% |
| Financial charges | 65/66B | €153 | €247 | +€94 | +61.1% |
| Recurring financial charges | 65 | €153 | €247 | +€94 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | €10,601 | €13,116 | +€2,515 | +23.7% |
| Income taxes | 67/77 | €4,329 | €3,907 | -€421 | -9.7% |
| Profit (loss) for the period | 9904 | €6,273 | €9,209 | +€2,936 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,273 | €9,209 | +€2,936 | +46.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.