PETIT BONBON: 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.
PETIT BONBON
Largest movements
- Tangible fixed assets +€9,926
up €9,926 (+13.0%), from €76,174 to €86,100
of which Leasing and similar rights: +€21,008
- Receivables within one year -€8,008
down €8,008 (-91.3%), from €8,770 to €762
of which Trade receivables: -€7,131
- Cash +€6,776
up €6,776 (+9.0%), from €75,160 to €81,937
mainly Net result for the year (+€45,467) and Depreciation (+€11,596)
- Stocks and contracts -€6,528
down €6,528 (-25.5%), from €25,551 to €19,023
- Other debts +€6,799
up €6,799 (+103%), from €6,589 to €13,389
- Current portion of long-term debt +€3,856
up €3,856 (+32.0%), from €12,053 to €15,909
- Profit (loss) carried forward -€2,622
down €2,622 (-73.6%), from €3,562 to €940
- Tax, wage and social debts -€2,382
down €2,382 (-27.7%), from €8,607 to €6,224
- Reserves -€1,911
down €1,911 (-2.4%), from €80,779 to €78,869
of which Non-distributable reserves: -€1,511
- Gross operating margin +€49,186
up €49,186 (+190%), from €25,888 to €75,074
- Taxes +€12,803
up €12,803 (+442%), from €2,897 to €15,700
- Staff costs -€2,622
no longer reported in 2025 (was €2,622)
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 | €185,655 | €188,828 | +€3,172 | +1.7% |
| Fixed assets | 21/28 | €76,174 | €86,100 | +€9,926 | +13.0% |
| Tangible fixed assets | 22/27 | €76,174 | €86,100 | +€9,926 | +13.0% |
| Plant, machinery and equipment | 23 | - | €2,082 | +€2,082 | |
| Furniture and vehicles | 24 | €3,489 | - | -€3,489 | |
| Leasing and similar rights | 25 | - | €21,008 | +€21,008 | |
| Other tangible fixed assets | 26 | €72,685 | €63,010 | -€9,675 | -13.3% |
| Current assets | 29/58 | €109,482 | €102,728 | -€6,754 | -6.2% |
| Stocks and contracts in progress | 3 | €25,551 | €19,023 | -€6,528 | -25.5% |
| Stocks | 30/36 | €25,551 | €19,023 | -€6,528 | -25.5% |
| Amounts receivable within one year | 40/41 | €8,770 | €762 | -€8,008 | -91.3% |
| Trade receivables | 40 | €7,894 | €762 | -€7,131 | -90.3% |
| Other amounts receivable | 41 | €877 | - | -€877 | |
| Cash at bank and in hand | 54/58 | €75,160 | €81,937 | +€6,776 | +9.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,006 | +€1,006 | |
| Total equity and liabilities | 10/49 | €185,655 | €188,828 | +€3,172 | +1.7% |
| Equity | 10/15 | €109,341 | €104,809 | -€4,533 | -4.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €80,779 | €78,869 | -€1,911 | -2.4% |
| Non-distributable reserves | 130/1 | €1,511 | - | -€1,511 | |
| Reserves not available under the articles | 1311 | €1,511 | - | -€1,511 | |
| Distributable reserves | 133 | €79,268 | €78,869 | -€399 | -0.5% |
| Profit (loss) carried forward | 14 | €3,562 | €940 | -€2,622 | -73.6% |
| Amounts payable | 17/49 | €76,314 | €84,019 | +€7,705 | +10.1% |
| Amounts payable after more than one year | 17 | €41,953 | €40,589 | -€1,364 | -3.3% |
| Financial debts | 170/4 | €41,953 | €40,589 | -€1,364 | -3.3% |
| Amounts payable within one year | 42/48 | €34,362 | €43,430 | +€9,068 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €12,053 | €15,909 | +€3,856 | +32.0% |
| Trade debts | 44 | €7,112 | €7,908 | +€796 | +11.2% |
| Suppliers | 440/4 | €7,112 | €7,908 | +€796 | +11.2% |
| Taxes, remuneration and social security | 45 | €8,607 | €6,224 | -€2,382 | -27.7% |
| Taxes | 450/3 | €8,607 | €6,224 | -€2,382 | -27.7% |
| Other amounts payable | 47/48 | €6,589 | €13,389 | +€6,799 | +103% |
| Non-recurring operating income | 76A | - | €2,141 | +€2,141 | |
| Remuneration, social security and pensions | 62 | €2,622 | - | -€2,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,183 | €11,596 | +€413 | +3.7% |
| Other operating charges | 640/8 | €645 | €638 | -€7 | -1.1% |
| Gross operating margin | 9900 | €25,888 | €75,074 | +€49,186 | +190% |
| Operating profit (loss) | 9901 | €11,438 | €62,840 | +€51,402 | +449% |
| Financial income | 75/76B | €108 | €621 | +€513 | +474% |
| Recurring financial income | 75 | €108 | €621 | +€513 | +474% |
| Financial charges | 65/66B | €2,324 | €2,294 | -€29 | -1.3% |
| Recurring financial charges | 65 | €2,324 | €2,294 | -€29 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €9,223 | €61,167 | +€51,944 | +563% |
| Income taxes | 67/77 | €2,897 | €15,700 | +€12,803 | +442% |
| Profit (loss) for the period | 9904 | €6,326 | €45,467 | +€39,141 | +619% |
| Profit (loss) for the period to be appropriated | 9905 | €6,326 | €45,467 | +€39,141 | +619% |
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 28 October 2026 via checked.be.