BONHOMME VERT: 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.
BONHOMME VERT
Largest movements
- Stocks and contracts +€197,819
up €197,819 (+13.3%), from €1.5m to €1.7m
- Cash +€49,265
up €49,265 (+37.1%), from €132,928 to €182,193
mainly Trade debts (+€224,762) and Net result for the year (+€190,339)
- Receivables within one year -€45,016
down €45,016 (-11.0%), from €410,073 to €365,057
of which Trade receivables: -€72,435
- Tangible fixed assets +€43,712
up €43,712 (+3.2%), from €1.3m to €1.4m
of which Furniture and vehicles: +€97,093
- Trade debts +€224,762
up €224,762 (+80.1%), from €280,691 to €505,453
- Reserves +€140,330
up €140,330 (+14.0%), from €1.0m to €1.1m
of which Distributable reserves: +€140,330
- Debts after one year -€71,149
down €71,149 (-5.4%), from €1.3m to €1.2m
- Tax, wage and social debts -€53,892
down €53,892 (-31.3%), from €172,449 to €118,556
of which Taxes: -€54,362
- Gross operating margin -€87,345
down €87,345 (-8.7%), from €998,284 to €910,939
- Other operating charges -€63,589
down €63,589 (-75.0%), from €84,789 to €21,199
- Staff costs -€46,118
down €46,118 (-10.5%), from €441,318 to €395,200
- Depreciation +€29,294
up €29,294 (+20.9%), from €140,264 to €169,558
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 | €3,405,734 | €3,651,976 | +€246,242 | +7.2% |
| Fixed assets | 21/28 | €1,348,248 | €1,391,960 | +€43,712 | +3.2% |
| Tangible fixed assets | 22/27 | €1,348,134 | €1,391,846 | +€43,712 | +3.2% |
| Land and buildings | 22 | €1,181,594 | €1,095,382 | -€86,212 | -7.3% |
| Plant, machinery and equipment | 23 | €32,549 | €20,005 | -€12,544 | -38.5% |
| Furniture and vehicles | 24 | €96,657 | €193,751 | +€97,093 | +100% |
| Leasing and similar rights | 25 | €37,333 | €82,708 | +€45,375 | +122% |
| Financial fixed assets | 28 | €114 | €114 | = | 0.0% |
| Current assets | 29/58 | €2,057,486 | €2,260,016 | +€202,530 | +9.8% |
| Stocks and contracts in progress | 3 | €1,487,229 | €1,685,048 | +€197,819 | +13.3% |
| Stocks | 30/36 | €1,487,229 | €1,685,048 | +€197,819 | +13.3% |
| Amounts receivable within one year | 40/41 | €410,073 | €365,057 | -€45,016 | -11.0% |
| Trade receivables | 40 | €347,118 | €274,683 | -€72,435 | -20.9% |
| Other amounts receivable | 41 | €62,955 | €90,374 | +€27,419 | +43.6% |
| Cash at bank and in hand | 54/58 | €132,928 | €182,193 | +€49,265 | +37.1% |
| Deferred charges and accrued income | 490/1 | €27,256 | €27,718 | +€462 | +1.7% |
| Total equity and liabilities | 10/49 | €3,405,734 | €3,651,976 | +€246,242 | +7.2% |
| Equity | 10/15 | €1,021,041 | €1,161,379 | +€140,339 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,001,808 | €1,142,138 | +€140,330 | +14.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,001,808 | €1,142,138 | +€140,330 | +14.0% |
| Profit (loss) carried forward | 14 | €633 | €641 | +€9 | +1.4% |
| Amounts payable | 17/49 | €2,384,693 | €2,490,596 | +€105,903 | +4.4% |
| Amounts payable after more than one year | 17 | €1,307,319 | €1,236,169 | -€71,149 | -5.4% |
| Financial debts | 170/4 | €1,307,319 | €1,236,169 | -€71,149 | -5.4% |
| Amounts payable within one year | 42/48 | €1,076,208 | €1,252,767 | +€176,560 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €114,998 | €138,758 | +€23,759 | +20.7% |
| Financial debts | 43 | €495,000 | €490,000 | -€5,000 | -1.0% |
| Credit institutions | 430/8 | €495,000 | €490,000 | -€5,000 | -1.0% |
| Trade debts | 44 | €280,691 | €505,453 | +€224,762 | +80.1% |
| Suppliers | 440/4 | €280,691 | €505,453 | +€224,762 | +80.1% |
| Advances received on contracts in progress | 46 | €13,070 | €0 | -€13,070 | -100% |
| Taxes, remuneration and social security | 45 | €172,449 | €118,556 | -€53,892 | -31.3% |
| Taxes | 450/3 | €126,225 | €71,864 | -€54,362 | -43.1% |
| Remuneration and social security | 454/9 | €46,223 | €46,693 | +€469 | +1.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,167 | €1,660 | +€493 | +42.2% |
| Remuneration, social security and pensions | 62 | €441,318 | €395,200 | -€46,118 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,264 | €169,558 | +€29,294 | +20.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €84,789 | €21,199 | -€63,589 | -75.0% |
| Gross operating margin | 9900 | €998,284 | €910,939 | -€87,345 | -8.7% |
| Operating profit (loss) | 9901 | €331,913 | €324,981 | -€6,931 | -2.1% |
| Financial income | 75/76B | €999 | €976 | -€23 | -2.3% |
| Recurring financial income | 75 | €999 | €976 | -€23 | -2.3% |
| Financial charges | 65/66B | €58,375 | €49,909 | -€8,466 | -14.5% |
| Recurring financial charges | 65 | €58,375 | €49,909 | -€8,466 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €274,536 | €276,048 | +€1,511 | +0.6% |
| Income taxes | 67/77 | €81,089 | €85,709 | +€4,621 | +5.7% |
| Profit (loss) for the period | 9904 | €193,448 | €190,339 | -€3,109 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €193,448 | €190,339 | -€3,109 | -1.6% |
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 26 October 2026 via checked.be.