QUE DU BONHEUR: 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.
QUE DU BONHEUR
Largest movements
- Cash -€19,066
down €19,066 (-70.4%), from €27,085 to €8,020
mainly Net result for the year (-€97,395) and Trade debts (-€6,617)
- Receivables within one year -€2,343
down €2,343 (-19.6%), from €11,947 to €9,604
of which Trade receivables: -€3,952
- Deferred charges and accrued income -€555
down €555 (-100%), from €555 to €0
- Profit (loss) carried forward -€97,395
down €97,395 (-81.9%), from -€118,955 to -€216,350
- Other debts +€81,950
up €81,950 (+418%), from €19,624 to €101,574
- Trade debts -€6,617
down €6,617 (-84.0%), from €7,877 to €1,260
- Gross operating margin -€85,574
down €85,574 (-740%), from -€11,568 to -€97,142
- Purchases and services -€11,568
no longer reported in 2025 (was €11,568)
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 | €39,685 | €17,623 | -€22,062 | -55.6% |
| Fixed assets | 21/28 | €98 | €0 | -€98 | -100% |
| Tangible fixed assets | 22/27 | €98 | €0 | -€98 | -100% |
| Furniture and vehicles | 24 | €98 | €0 | -€98 | -100% |
| Current assets | 29/58 | €39,587 | €17,623 | -€21,964 | -55.5% |
| Amounts receivable within one year | 40/41 | €11,947 | €9,604 | -€2,343 | -19.6% |
| Trade receivables | 40 | €6,510 | €2,558 | -€3,952 | -60.7% |
| Other amounts receivable | 41 | €5,437 | €7,045 | +€1,608 | +29.6% |
| Cash at bank and in hand | 54/58 | €27,085 | €8,020 | -€19,066 | -70.4% |
| Deferred charges and accrued income | 490/1 | €555 | €0 | -€555 | -100% |
| Total equity and liabilities | 10/49 | €39,685 | €17,623 | -€22,062 | -55.6% |
| Equity | 10/15 | €12,185 | -€85,210 | -€97,395 | |
| Contributions | 10/11 | €131,140 | €131,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,955 | -€216,350 | -€97,395 | -81.9% |
| Amounts payable | 17/49 | €27,501 | €102,834 | +€75,333 | +274% |
| Amounts payable within one year | 42/48 | €27,501 | €102,834 | +€75,333 | +274% |
| Trade debts | 44 | €7,877 | €1,260 | -€6,617 | -84.0% |
| Suppliers | 440/4 | €7,877 | €1,260 | -€6,617 | -84.0% |
| Other amounts payable | 47/48 | €19,624 | €101,574 | +€81,950 | +418% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,568 | - | -€11,568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €98 | -€9 | -8.5% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | -€11,568 | -€97,142 | -€85,574 | -740% |
| Operating profit (loss) | 9901 | -€11,675 | -€97,306 | -€85,630 | -733% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €115 | €89 | -€26 | -22.6% |
| Recurring financial charges | 65 | €115 | €89 | -€26 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,791 | -€97,395 | -€85,604 | -726% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€11,791 | -€97,395 | -€85,604 | -726% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,791 | -€97,395 | -€85,604 | -726% |
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 29 October 2026 via checked.be.