Bondyse: 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.
Bondyse
Largest movements
- Tangible fixed assets -€25,419
down €25,419 (-25.4%), from €100,217 to €74,798
of which Leasing and similar rights: -€13,417
- Receivables within one year -€3,807
down €3,807 (-9.1%), from €41,752 to €37,945
of which Trade receivables: -€3,411
- Cash +€2,539
up €2,539 (+4.3%), from €58,779 to €61,318
mainly Depreciation (+€26,328) and Receivables within one year (+€3,807)
- Debts after one year -€11,100
no longer reported in 2025 (was €11,100)
- Reserves -€10,000
down €10,000 (-6.0%), from €167,134 to €157,134
of which Distributable reserves: -€10,000
- Current portion of long-term debt -€7,929
down €7,929 (-41.7%), from €19,029 to €11,100
- Accrued charges and deferred income +€2,319
up €2,319 (+25.4%), from €9,125 to €11,444
- Gross operating margin -€57,693
down €57,693 (-71.1%), from €81,188 to €23,495
- Taxes -€10,709
down €10,709 (-70.0%), from €15,289 to €4,580
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 | €206,620 | €181,252 | -€25,367 | -12.3% |
| Fixed assets | 21/28 | €100,217 | €74,798 | -€25,419 | -25.4% |
| Tangible fixed assets | 22/27 | €100,217 | €74,798 | -€25,419 | -25.4% |
| Land and buildings | 22 | €7,119 | €5,450 | -€1,669 | -23.4% |
| Plant, machinery and equipment | 23 | €3,246 | €2,850 | -€396 | -12.2% |
| Furniture and vehicles | 24 | €4,628 | €4,222 | -€406 | -8.8% |
| Leasing and similar rights | 25 | €46,759 | €33,341 | -€13,417 | -28.7% |
| Other tangible fixed assets | 26 | €38,465 | €28,934 | -€9,531 | -24.8% |
| Current assets | 29/58 | €106,402 | €106,455 | +€52 | 0.0% |
| Amounts receivable within one year | 40/41 | €41,752 | €37,945 | -€3,807 | -9.1% |
| Trade receivables | 40 | €22,701 | €19,291 | -€3,411 | -15.0% |
| Other amounts receivable | 41 | €19,050 | €18,654 | -€396 | -2.1% |
| Cash at bank and in hand | 54/58 | €58,779 | €61,318 | +€2,539 | +4.3% |
| Deferred charges and accrued income | 490/1 | €5,872 | €7,191 | +€1,320 | +22.5% |
| Total equity and liabilities | 10/49 | €206,620 | €181,252 | -€25,367 | -12.3% |
| Equity | 10/15 | €167,177 | €158,410 | -€8,767 | -5.2% |
| Reserves | 13 | €167,134 | €157,134 | -€10,000 | -6.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €165,279 | €155,279 | -€10,000 | -6.1% |
| Profit (loss) carried forward | 14 | €43 | €1,276 | +€1,233 | +2,871% |
| Amounts payable | 17/49 | €39,443 | €22,842 | -€16,601 | -42.1% |
| Amounts payable after more than one year | 17 | €11,100 | - | -€11,100 | |
| Financial debts | 170/4 | €11,100 | - | -€11,100 | |
| Amounts payable within one year | 42/48 | €19,217 | €11,399 | -€7,819 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €19,029 | €11,100 | -€7,929 | -41.7% |
| Taxes, remuneration and social security | 45 | €188 | - | -€188 | |
| Taxes | 450/3 | €188 | - | -€188 | |
| Other amounts payable | 47/48 | - | €298 | +€298 | |
| Accrued charges and deferred income | 492/3 | €9,125 | €11,444 | +€2,319 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,733 | €26,328 | -€405 | -1.5% |
| Other operating charges | 640/8 | €672 | €513 | -€159 | -23.6% |
| Gross operating margin | 9900 | €81,188 | €23,495 | -€57,693 | -71.1% |
| Operating profit (loss) | 9901 | €53,783 | -€3,347 | -€57,130 | |
| Financial income | 75/76B | €264 | €162 | -€102 | -38.6% |
| Recurring financial income | 75 | €264 | €162 | -€102 | -38.6% |
| Financial charges | 65/66B | €1,555 | €1,001 | -€553 | -35.6% |
| Recurring financial charges | 65 | €1,555 | €1,001 | -€553 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €52,492 | -€4,186 | -€56,678 | |
| Income taxes | 67/77 | €15,289 | €4,580 | -€10,709 | -70.0% |
| Profit (loss) for the period | 9904 | €37,203 | -€8,767 | -€45,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,203 | -€8,767 | -€45,970 |
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 18 October 2026 via checked.be.