BONDUEL - DESTOOP: 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.
BONDUEL - DESTOOP
Largest movements
- Cash +€44,859
new in 2024: €44,859
mainly Net result for the year (+€33,393) and Trade debts (+€19,362)
- Receivables within one year +€8,733
up €8,733 (+8.6%), from €102,079 to €110,812
of which Trade receivables: +€14,620
- Tangible fixed assets +€2,881
up €2,881 (+5.5%), from €52,098 to €54,979
of which Land and buildings: +€3,516
- Reserves +€33,393
up €33,393 (+23.9%), from €139,857 to €173,250
of which Distributable reserves: +€33,393
- Trade debts +€19,362
up €19,362 (+226%), from €8,567 to €27,929
- Tax, wage and social debts +€7,773
up €7,773 (+46.9%), from €16,562 to €24,336
of which Remuneration and social security: +€5,019
- Other debts -€2,715
down €2,715 (-11.5%), from €23,600 to €20,885
- Gross operating margin +€31,026
up €31,026 (+34.8%), from €89,132 to €120,159
- Taxes +€8,160
up €8,160 (+75.9%), from €10,746 to €18,906
- Staff costs +€7,432
up €7,432 (+15.5%), from €47,802 to €55,234
- Depreciation +€7,281
up €7,281 (+289%), from €2,518 to €9,799
- Other operating charges -€3,613
down €3,613 (-63.9%), from €5,650 to €2,038
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,577 | €258,050 | +€56,473 | +28.0% |
| Fixed assets | 21/28 | €99,498 | €102,379 | +€2,881 | +2.9% |
| Tangible fixed assets | 22/27 | €52,098 | €54,979 | +€2,881 | +5.5% |
| Land and buildings | 22 | €2,023 | €5,539 | +€3,516 | +174% |
| Furniture and vehicles | 24 | €50,075 | €49,440 | -€635 | -1.3% |
| Financial fixed assets | 28 | €47,400 | €47,400 | = | 0.0% |
| Current assets | 29/58 | €102,079 | €155,671 | +€53,592 | +52.5% |
| Amounts receivable within one year | 40/41 | €102,079 | €110,812 | +€8,733 | +8.6% |
| Trade receivables | 40 | €65,860 | €80,480 | +€14,620 | +22.2% |
| Other amounts receivable | 41 | €36,219 | €30,333 | -€5,887 | -16.3% |
| Cash at bank and in hand | 54/58 | - | €44,859 | +€44,859 | |
| Total equity and liabilities | 10/49 | €201,577 | €258,050 | +€56,473 | +28.0% |
| Equity | 10/15 | €151,508 | €184,901 | +€33,393 | +22.0% |
| Contributions | 10/11 | €11,651 | €11,651 | = | 0.0% |
| Capital | 10 | €11,651 | €11,651 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €6,941 | €6,941 | = | 0.0% |
| Reserves | 13 | €139,857 | €173,250 | +€33,393 | +23.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €137,997 | €171,391 | +€33,393 | +24.2% |
| Amounts payable | 17/49 | €50,069 | €73,149 | +€23,080 | +46.1% |
| Amounts payable within one year | 42/48 | €50,069 | €73,149 | +€23,080 | +46.1% |
| Financial debts | 43 | €1,340 | - | -€1,340 | |
| Credit institutions | 430/8 | €1,340 | - | -€1,340 | |
| Trade debts | 44 | €8,567 | €27,929 | +€19,362 | +226% |
| Suppliers | 440/4 | €8,567 | €27,929 | +€19,362 | +226% |
| Taxes, remuneration and social security | 45 | €16,562 | €24,336 | +€7,773 | +46.9% |
| Taxes | 450/3 | €16,562 | €19,317 | +€2,754 | +16.6% |
| Remuneration and social security | 454/9 | - | €5,019 | +€5,019 | |
| Other amounts payable | 47/48 | €23,600 | €20,885 | -€2,715 | -11.5% |
| Remuneration, social security and pensions | 62 | €47,802 | €55,234 | +€7,432 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,518 | €9,799 | +€7,281 | +289% |
| Other operating charges | 640/8 | €5,650 | €2,038 | -€3,613 | -63.9% |
| Gross operating margin | 9900 | €89,132 | €120,159 | +€31,026 | +34.8% |
| Operating profit (loss) | 9901 | €33,162 | €53,088 | +€19,926 | +60.1% |
| Financial charges | 65/66B | €2,611 | €789 | -€1,822 | -69.8% |
| Recurring financial charges | 65 | €2,611 | €789 | -€1,822 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €30,551 | €52,299 | +€21,748 | +71.2% |
| Income taxes | 67/77 | €10,746 | €18,906 | +€8,160 | +75.9% |
| Profit (loss) for the period | 9904 | €19,805 | €33,393 | +€13,588 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,805 | €33,393 | +€13,588 | +68.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.