O BONS SOINS: 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.
O BONS SOINS
Largest movements
- Cash +€25,688
up €25,688 (+868%), from €2,958 to €28,645
mainly Net result for the year (+€70,447) and Depreciation (+€20,647)
- Intangible fixed assets -€20,000
down €20,000 (-11.1%), from €180,000 to €160,000
- Receivables after one year -€18,039
down €18,039 (-10.6%), from €169,504 to €151,465
- Receivables within one year -€8,346
down €8,346 (-87.3%), from €9,556 to €1,210
of which Trade receivables: -€9,556
- Trade debts -€89,716
down €89,716 (-28.1%), from €318,723 to €229,008
- Profit (loss) carried forward +€70,447
up €70,447, from -€42,477 to €27,970
- Other debts -€17,177
down €17,177 (-79.9%), from €21,500 to €4,323
- Tax, wage and social debts +€14,520
up €14,520 (+35.4%), from €40,978 to €55,498
- Gross operating margin -€174,738
down €174,738 (-60.1%), from €290,676 to €115,938
- Financial charges -€49,507
down €49,507 (-95.4%), from €51,902 to €2,394
- Financial income +€9,740
up €9,740 (+29,283%), from €33 to €9,773
of which Financial income: +€9,740
- Taxes +€8,520
up €8,520 (+40.6%), from €21,000 to €29,520
- Other operating charges -€6,479
down €6,479 (-70.6%), from €9,182 to €2,703
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 | €375,725 | €353,798 | -€21,927 | -5.8% |
| Fixed assets | 21/28 | €180,829 | €160,183 | -€20,647 | -11.4% |
| Intangible fixed assets | 21 | €180,000 | €160,000 | -€20,000 | -11.1% |
| Tangible fixed assets | 22/27 | €829 | €183 | -€647 | -78.0% |
| Furniture and vehicles | 24 | €829 | €183 | -€647 | -78.0% |
| Current assets | 29/58 | €194,896 | €193,616 | -€1,280 | -0.7% |
| Amounts receivable after more than one year | 29 | €169,504 | €151,465 | -€18,039 | -10.6% |
| Other amounts receivable | 291 | €169,504 | €151,465 | -€18,039 | -10.6% |
| Amounts receivable within one year | 40/41 | €9,556 | €1,210 | -€8,346 | -87.3% |
| Trade receivables | 40 | €9,556 | - | -€9,556 | |
| Other amounts receivable | 41 | - | €1,210 | +€1,210 | |
| Cash at bank and in hand | 54/58 | €2,958 | €28,645 | +€25,688 | +868% |
| Deferred charges and accrued income | 490/1 | €12,877 | €12,295 | -€582 | -4.5% |
| Total equity and liabilities | 10/49 | €375,725 | €353,798 | -€21,927 | -5.8% |
| Equity | 10/15 | -€5,477 | €64,970 | +€70,447 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,000 | €17,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,477 | €27,970 | +€70,447 | |
| Amounts payable | 17/49 | €381,202 | €288,829 | -€92,373 | -24.2% |
| Amounts payable within one year | 42/48 | €381,202 | €288,829 | -€92,373 | -24.2% |
| Trade debts | 44 | €318,723 | €229,008 | -€89,716 | -28.1% |
| Suppliers | 440/4 | €318,723 | €229,008 | -€89,716 | -28.1% |
| Taxes, remuneration and social security | 45 | €40,978 | €55,498 | +€14,520 | +35.4% |
| Taxes | 450/3 | €40,978 | €55,498 | +€14,520 | +35.4% |
| Other amounts payable | 47/48 | €21,500 | €4,323 | -€17,177 | -79.9% |
| Non-recurring operating income | 76A | €269,660 | - | -€269,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,438 | €20,647 | -€792 | -3.7% |
| Other operating charges | 640/8 | €9,182 | €2,703 | -€6,479 | -70.6% |
| Non-recurring operating charges | 66A | €49,708 | - | -€49,708 | |
| Gross operating margin | 9900 | €290,676 | €115,938 | -€174,738 | -60.1% |
| Operating profit (loss) | 9901 | €210,348 | €92,588 | -€117,761 | -56.0% |
| Financial income | 75/76B | €33 | €9,773 | +€9,740 | +29,283% |
| Recurring financial income | 75 | €33 | €9,773 | +€9,740 | +29,283% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €51,902 | €2,394 | -€49,507 | -95.4% |
| Recurring financial charges | 65 | €51,902 | €2,394 | -€49,507 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | €158,480 | €99,966 | -€58,514 | -36.9% |
| Income taxes | 67/77 | €21,000 | €29,520 | +€8,520 | +40.6% |
| Profit (loss) for the period | 9904 | €137,480 | €70,447 | -€67,033 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €137,480 | €70,447 | -€67,033 | -48.8% |
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 19 October 2026 via checked.be.