bo.nd: what changed
bo.nd
Largest movements
- Receivables within one year -€10,925
down €10,925 (-47.3%), from €23,115 to €12,189
of which Trade receivables: -€12,697
- Cash -€10,422
down €10,422 (-34.9%), from €29,866 to €19,443
mainly Net result for the year (-€10,973) and Investment in fixed assets (net) (-€6,520)
- Tangible fixed assets +€3,418
up €3,418 (+60.8%), from €5,620 to €9,038
of which Other tangible fixed assets: +€2,984
- Financial fixed assets +€2,000
new in 2025: €2,000
- Deferred charges and accrued income +€1,093
up €1,093 (+35.6%), from €3,070 to €4,164
- Profit (loss) carried forward -€10,973
down €10,973 (-34.9%), from €31,458 to €20,485
- Tax, wage and social debts -€3,943
down €3,943 (-34.5%), from €11,432 to €7,489
- Trade debts +€2,736
up €2,736 (+104%), from €2,624 to €5,360
- Other debts -€2,644
no longer reported in 2025 (was €2,644)
- Gross operating margin -€39,234
down €39,234, from €33,116 to -€6,118
- Taxes -€7,803
down €7,803 (-99.2%), from €7,869 to €65
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,670 | €46,834 | -€14,836 | -24.1% |
| Fixed assets | 21/28 | €5,620 | €11,038 | +€5,418 | +96.4% |
| Tangible fixed assets | 22/27 | €5,620 | €9,038 | +€3,418 | +60.8% |
| Furniture and vehicles | 24 | €102 | €536 | +€434 | +426% |
| Other tangible fixed assets | 26 | €5,518 | €8,502 | +€2,984 | +54.1% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €56,051 | €35,796 | -€20,255 | -36.1% |
| Amounts receivable within one year | 40/41 | €23,115 | €12,189 | -€10,925 | -47.3% |
| Trade receivables | 40 | €23,115 | €10,418 | -€12,697 | -54.9% |
| Other amounts receivable | 41 | - | €1,771 | +€1,771 | |
| Cash at bank and in hand | 54/58 | €29,866 | €19,443 | -€10,422 | -34.9% |
| Deferred charges and accrued income | 490/1 | €3,070 | €4,164 | +€1,093 | +35.6% |
| Total equity and liabilities | 10/49 | €61,670 | €46,834 | -€14,836 | -24.1% |
| Equity | 10/15 | €44,958 | €33,985 | -€10,973 | -24.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,458 | €20,485 | -€10,973 | -34.9% |
| Amounts payable | 17/49 | €16,712 | €12,849 | -€3,863 | -23.1% |
| Amounts payable within one year | 42/48 | €16,700 | €12,849 | -€3,851 | -23.1% |
| Trade debts | 44 | €2,624 | €5,360 | +€2,736 | +104% |
| Suppliers | 440/4 | €2,624 | €5,360 | +€2,736 | +104% |
| Taxes, remuneration and social security | 45 | €11,432 | €7,489 | -€3,943 | -34.5% |
| Taxes | 450/3 | €11,432 | €7,489 | -€3,943 | -34.5% |
| Other amounts payable | 47/48 | €2,644 | - | -€2,644 | |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Remuneration, social security and pensions | 62 | €3,360 | €3,040 | -€320 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €1,101 | -€139 | -11.2% |
| Other operating charges | 640/8 | €671 | €478 | -€194 | -28.8% |
| Gross operating margin | 9900 | €33,116 | -€6,118 | -€39,234 | |
| Operating profit (loss) | 9901 | €27,844 | -€10,737 | -€38,582 | |
| Financial income | 75/76B | €32 | €10 | -€21 | -67.7% |
| Recurring financial income | 75 | €32 | €10 | -€21 | -67.7% |
| Financial charges | 65/66B | €277 | €181 | -€96 | -34.6% |
| Recurring financial charges | 65 | €277 | €181 | -€96 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €27,599 | -€10,908 | -€38,507 | |
| Income taxes | 67/77 | €7,869 | €65 | -€7,803 | -99.2% |
| Profit (loss) for the period | 9904 | €19,730 | -€10,973 | -€30,704 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,730 | -€10,973 | -€30,704 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.