BONCQUET JOHAN: what changed
BONCQUET JOHAN
Largest movements
- Cash +€30,510
up €30,510 (+1,017%), from €3,000 to €33,510
mainly Depreciation (+€28,076) and Stocks and contracts (+€24,233)
- Tangible fixed assets -€28,076
down €28,076 (-23.2%), from €120,776 to €92,700
of which Land and buildings: -€17,483
- Stocks and contracts -€24,233
down €24,233 (-63.2%), from €38,355 to €14,122
of which Contracts in progress: -€14,516
- Receivables within one year +€4,029
up €4,029 (+15.8%), from €25,459 to €29,488
of which Other amounts receivable: +€2,222
- Reserves +€16,871
up €16,871 (+50.7%), from €33,245 to €50,116
of which Distributable reserves: +€16,871
- Current portion of long-term debt -€13,712
down €13,712 (-61.7%), from €22,231 to €8,519
- Debts after one year -€8,519
down €8,519 (-28.9%), from €29,461 to €20,942
- Other debts -€3,547
down €3,547 (-26.3%), from €13,510 to €9,964
- Trade debts -€3,427
down €3,427 (-17.8%), from €19,238 to €15,811
- Gross operating margin +€7,471
up €7,471 (+5.6%), from €132,323 to €139,793
- Staff costs -€6,226
down €6,226 (-7.0%), from €88,626 to €82,400
- Taxes +€4,387
up €4,387 (+156%), from €2,805 to €7,193
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 | €193,342 | €177,330 | -€16,011 | -8.3% |
| Fixed assets | 21/28 | €121,006 | €92,930 | -€28,076 | -23.2% |
| Tangible fixed assets | 22/27 | €120,776 | €92,700 | -€28,076 | -23.2% |
| Land and buildings | 22 | €106,066 | €88,583 | -€17,483 | -16.5% |
| Plant, machinery and equipment | 23 | €5,406 | €3,583 | -€1,824 | -33.7% |
| Furniture and vehicles | 24 | €9,304 | €535 | -€8,769 | -94.3% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €72,335 | €84,400 | +€12,065 | +16.7% |
| Stocks and contracts in progress | 3 | €38,355 | €14,122 | -€24,233 | -63.2% |
| Stocks | 30/36 | €23,839 | €14,122 | -€9,716 | -40.8% |
| Contracts in progress | 37 | €14,516 | €0 | -€14,516 | -100% |
| Amounts receivable within one year | 40/41 | €25,459 | €29,488 | +€4,029 | +15.8% |
| Trade receivables | 40 | €23,727 | €25,535 | +€1,807 | +7.6% |
| Other amounts receivable | 41 | €1,732 | €3,954 | +€2,222 | +128% |
| Cash at bank and in hand | 54/58 | €3,000 | €33,510 | +€30,510 | +1,017% |
| Deferred charges and accrued income | 490/1 | €5,521 | €7,279 | +€1,759 | +31.9% |
| Total equity and liabilities | 10/49 | €193,342 | €177,330 | -€16,011 | -8.3% |
| Equity | 10/15 | €100,560 | €117,432 | +€16,871 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,245 | €50,116 | +€16,871 | +50.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,700 | €2,700 | = | 0.0% |
| Distributable reserves | 133 | €30,545 | €47,416 | +€16,871 | +55.2% |
| Profit (loss) carried forward | 14 | €48,715 | €48,715 | = | 0.0% |
| Amounts payable | 17/49 | €92,781 | €59,899 | -€32,883 | -35.4% |
| Amounts payable after more than one year | 17 | €29,461 | €20,942 | -€8,519 | -28.9% |
| Financial debts | 170/4 | €29,461 | €20,942 | -€8,519 | -28.9% |
| Amounts payable within one year | 42/48 | €62,648 | €38,957 | -€23,691 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €22,231 | €8,519 | -€13,712 | -61.7% |
| Trade debts | 44 | €19,238 | €15,811 | -€3,427 | -17.8% |
| Suppliers | 440/4 | €19,238 | €15,811 | -€3,427 | -17.8% |
| Taxes, remuneration and social security | 45 | €7,668 | €4,663 | -€3,005 | -39.2% |
| Taxes | 450/3 | €805 | €2,190 | +€1,384 | +172% |
| Remuneration and social security | 454/9 | €6,863 | €2,474 | -€4,390 | -64.0% |
| Other amounts payable | 47/48 | €13,510 | €9,964 | -€3,547 | -26.3% |
| Accrued charges and deferred income | 492/3 | €672 | €0 | -€672 | -100% |
| Remuneration, social security and pensions | 62 | €88,626 | €82,400 | -€6,226 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,798 | €28,076 | -€721 | -2.5% |
| Other operating charges | 640/8 | €4,242 | €3,697 | -€544 | -12.8% |
| Gross operating margin | 9900 | €132,323 | €139,793 | +€7,471 | +5.6% |
| Operating profit (loss) | 9901 | €10,658 | €25,619 | +€14,962 | +140% |
| Financial income | 75/76B | €60 | €148 | +€88 | +147% |
| Recurring financial income | 75 | €60 | €148 | +€88 | +147% |
| Financial charges | 65/66B | €2,245 | €1,704 | -€541 | -24.1% |
| Recurring financial charges | 65 | €2,245 | €1,704 | -€541 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €8,473 | €24,064 | +€15,590 | +184% |
| Income taxes | 67/77 | €2,805 | €7,193 | +€4,387 | +156% |
| Profit (loss) for the period | 9904 | €5,668 | €16,871 | +€11,203 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €5,668 | €16,871 | +€11,203 | +198% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.