BONGUSTA: what changed
Two fiscal 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.
BONGUSTA
Largest movements
- Tangible fixed assets +€235,015
up €235,015 (+61.9%), from €379,863 to €614,878
of which Land and buildings: +€273,016
- Receivables within one year -€110,542
down €110,542 (-81.9%), from €134,973 to €24,432
of which Other amounts receivable: -€97,157
- Current investments -€71,535
down €71,535 (-50.5%), from €141,535 to €70,000
- Debts after one year +€113,713
up €113,713 (+62.4%), from €182,155 to €295,868
- Other debts -€107,919
down €107,919 (-98.9%), from €109,091 to €1,172
- Reserves +€29,634
up €29,634 (+19.0%), from €156,135 to €185,769
- Gross operating margin -€12,421
down €12,421 (-7.1%), from €174,673 to €162,252
- Depreciation +€9,957
up €9,957 (+14.1%), from €70,398 to €80,355
- Staff costs -€5,870
down €5,870 (-15.2%), from €38,653 to €32,783
- Financial charges +€4,699
up €4,699 (+71.1%), from €6,607 to €11,306
- Taxes -€2,224
down €2,224 (-36.7%), from €6,058 to €3,834
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.
Cash bridge derived
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 | €713,348 | €752,561 | +€39,213 | +5.5% |
| Fixed assets | 21/28 | €381,443 | €616,458 | +€235,015 | +61.6% |
| Tangible fixed assets | 22/27 | €379,863 | €614,878 | +€235,015 | +61.9% |
| Land and buildings | 22 | €259,810 | €532,826 | +€273,016 | +105.1% |
| Plant, machinery and equipment | 23 | €73,283 | €49,606 | -€23,677 | -32.3% |
| Furniture and vehicles | 24 | €46,771 | €32,446 | -€14,325 | -30.6% |
| Financial fixed assets | 28 | €1,580 | €1,580 | = | 0.0% |
| Current assets | 29/58 | €331,904 | €136,103 | -€195,802 | -59.0% |
| Stocks and contracts in progress | 3 | €18,780 | €11,334 | -€7,446 | -39.6% |
| Stocks | 30/36 | €18,780 | €11,334 | -€7,446 | -39.6% |
| Amounts receivable within one year | 40/41 | €134,973 | €24,432 | -€110,542 | -81.9% |
| Trade receivables | 40 | €37,816 | €24,432 | -€13,385 | -35.4% |
| Other amounts receivable | 41 | €97,157 | - | -€97,157 | |
| Current investments | 50/53 | €141,535 | €70,000 | -€71,535 | -50.5% |
| Cash at bank and in hand | 54/58 | €33,308 | €27,611 | -€5,697 | -17.1% |
| Deferred charges and accrued income | 490/1 | €3,307 | €2,726 | -€582 | -17.6% |
| Total equity and liabilities | 10/49 | €713,348 | €752,561 | +€39,213 | +5.5% |
| Equity | 10/15 | €340,215 | €369,849 | +€29,634 | +8.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €156,135 | €185,769 | +€29,634 | +19.0% |
| Distributable reserves | 133 | €156,135 | €185,769 | +€29,634 | +19.0% |
| Profit (loss) carried forward | 14 | -€65,920 | -€65,920 | = | 0.0% |
| Amounts payable | 17/49 | €373,133 | €382,712 | +€9,579 | +2.6% |
| Amounts payable after more than one year | 17 | €182,155 | €295,868 | +€113,713 | +62.4% |
| Financial debts | 170/4 | €182,155 | €295,868 | +€113,713 | +62.4% |
| Amounts payable within one year | 42/48 | €190,590 | €86,444 | -€104,146 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €66,391 | €70,174 | +€3,784 | +5.7% |
| Trade debts | 44 | €10,410 | €7,894 | -€2,517 | -24.2% |
| Suppliers | 440/4 | €10,410 | €7,894 | -€2,517 | -24.2% |
| Taxes, remuneration and social security | 45 | €4,698 | €7,204 | +€2,505 | +53.3% |
| Taxes | 450/3 | €972 | €4,593 | +€3,621 | +372.6% |
| Remuneration and social security | 454/9 | €3,727 | €2,611 | -€1,116 | -29.9% |
| Other amounts payable | 47/48 | €109,091 | €1,172 | -€107,919 | -98.9% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €38,653 | €32,783 | -€5,870 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,398 | €80,355 | +€9,957 | +14.1% |
| Other operating charges | 640/8 | €5,653 | €7,493 | +€1,840 | +32.5% |
| Gross operating margin | 9900 | €174,673 | €162,252 | -€12,421 | -7.1% |
| Operating profit (loss) | 9901 | €59,970 | €41,622 | -€18,348 | -30.6% |
| Financial income | 75/76B | €5,022 | €3,152 | -€1,870 | -37.2% |
| Recurring financial income | 75 | €5,022 | €3,152 | -€1,870 | -37.2% |
| Financial charges | 65/66B | €6,607 | €11,306 | +€4,699 | +71.1% |
| Recurring financial charges | 65 | €6,607 | €11,306 | +€4,699 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | €58,385 | €33,468 | -€24,917 | -42.7% |
| Income taxes | 67/77 | €6,058 | €3,834 | -€2,224 | -36.7% |
| Profit (loss) for the period | 9904 | €52,326 | €29,634 | -€22,693 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,326 | €29,634 | -€22,693 | -43.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.