Oui bien sûr: 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.
Oui bien sûr
Largest movements
- Receivables within one year -€9,207
down €9,207 (-39.3%), from €23,405 to €14,197
of which Trade receivables: -€9,494
- Stocks and contracts -€8,379
down €8,379 (-36.9%), from €22,712 to €14,333
- Tangible fixed assets -€5,812
down €5,812 (-25.7%), from €22,650 to €16,837
of which Furniture and vehicles: -€4,932
- Cash -€4,836
down €4,836 (-61.5%), from €7,860 to €3,025
mainly Other debts (-€136,948) and Net result for the year (-€14,275)
- Deferred charges and accrued income -€2,291
down €2,291 (-83.9%), from €2,731 to €440
- Debts after one year +€143,876
up €143,876 (+190%), from €75,898 to €219,773
of which Other amounts payable: +€187,911
- Other debts -€136,948
down €136,948 (-100%), from €136,948 to €0
- Profit (loss) carried forward -€14,275
down €14,275 (-6.7%), from -€214,025 to -€228,300
- Trade debts -€13,360
down €13,360 (-72.5%), from €18,427 to €5,067
- Current portion of long-term debt -€10,636
down €10,636 (-27.2%), from €39,042 to €28,406
- Gross operating margin +€19,793
up €19,793 (+92.4%), from -€21,412 to -€1,619
- Depreciation -€1,976
down €1,976 (-23.1%), from €8,538 to €6,562
- Other operating charges +€1,490
up €1,490 (+160%), from €930 to €2,420
- Financial charges -€1,405
down €1,405 (-27.7%), from €5,078 to €3,673
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 | €86,753 | €54,302 | -€32,451 | -37.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €30,045 | €22,308 | -€7,737 | -25.8% |
| Intangible fixed assets | 21 | €3,561 | €2,811 | -€750 | -21.1% |
| Tangible fixed assets | 22/27 | €22,650 | €16,837 | -€5,812 | -25.7% |
| Plant, machinery and equipment | 23 | €2,922 | €2,042 | -€880 | -30.1% |
| Furniture and vehicles | 24 | €19,727 | €14,795 | -€4,932 | -25.0% |
| Financial fixed assets | 28 | €3,835 | €2,660 | -€1,175 | -30.6% |
| Current assets | 29/58 | €56,708 | €31,995 | -€24,713 | -43.6% |
| Stocks and contracts in progress | 3 | €22,712 | €14,333 | -€8,379 | -36.9% |
| Stocks | 30/36 | €22,712 | €14,333 | -€8,379 | -36.9% |
| Amounts receivable within one year | 40/41 | €23,405 | €14,197 | -€9,207 | -39.3% |
| Trade receivables | 40 | €19,044 | €9,550 | -€9,494 | -49.9% |
| Other amounts receivable | 41 | €4,361 | €4,647 | +€286 | +6.6% |
| Cash at bank and in hand | 54/58 | €7,860 | €3,025 | -€4,836 | -61.5% |
| Deferred charges and accrued income | 490/1 | €2,731 | €440 | -€2,291 | -83.9% |
| Total equity and liabilities | 10/49 | €86,753 | €54,302 | -€32,451 | -37.4% |
| Equity | 10/15 | -€188,425 | -€202,700 | -€14,275 | -7.6% |
| Contributions | 10/11 | €25,600 | €25,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€214,025 | -€228,300 | -€14,275 | -6.7% |
| Amounts payable | 17/49 | €275,178 | €257,002 | -€18,176 | -6.6% |
| Amounts payable after more than one year | 17 | €75,898 | €219,773 | +€143,876 | +190% |
| Financial debts | 170/4 | €75,898 | €31,862 | -€44,035 | -58.0% |
| Other amounts payable | 178/9 | - | €187,911 | +€187,911 | |
| Amounts payable within one year | 42/48 | €195,318 | €33,617 | -€161,701 | -82.8% |
| Current portion of amounts payable after more than one year | 42 | €39,042 | €28,406 | -€10,636 | -27.2% |
| Financial debts | 43 | €8 | €0 | -€8 | -100% |
| Credit institutions | 430/8 | €8 | €0 | -€8 | -100% |
| Trade debts | 44 | €18,427 | €5,067 | -€13,360 | -72.5% |
| Suppliers | 440/4 | €18,427 | €5,067 | -€13,360 | -72.5% |
| Advances received on contracts in progress | 46 | €892 | €0 | -€892 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €144 | +€144 | |
| Taxes | 450/3 | €0 | €144 | +€144 | |
| Other amounts payable | 47/48 | €136,948 | €0 | -€136,948 | -100% |
| Accrued charges and deferred income | 492/3 | €3,963 | €3,612 | -€351 | -8.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,538 | €6,562 | -€1,976 | -23.1% |
| Other operating charges | 640/8 | €930 | €2,420 | +€1,490 | +160% |
| Gross operating margin | 9900 | -€21,412 | -€1,619 | +€19,793 | +92.4% |
| Operating profit (loss) | 9901 | -€30,881 | -€10,602 | +€20,279 | +65.7% |
| Financial charges | 65/66B | €5,078 | €3,673 | -€1,405 | -27.7% |
| Recurring financial charges | 65 | €5,078 | €3,673 | -€1,405 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€35,958 | -€14,275 | +€21,683 | +60.3% |
| Profit (loss) for the period | 9904 | -€35,958 | -€14,275 | +€21,683 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,958 | -€14,275 | +€21,683 | +60.3% |
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 27 October 2026 via checked.be.