BONNE-PROOT: 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.
BONNE-PROOT
Largest movements
- Stocks and contracts -€99,578
no longer reported in 2025 (was €99,578)
of which Stocks: -€91,168
- Tangible fixed assets +€75,288
up €75,288 (+131%), from €57,331 to €132,620
of which Plant, machinery and equipment: +€85,788
- Cash +€19,714
up €19,714 (+59.8%), from €32,967 to €52,681
mainly Stocks and contracts (+€99,578) and Depreciation (+€38,506)
- Other debts -€4,366
down €4,366 (-2.5%), from €172,037 to €167,670
- Reserves +€3,835
up €3,835 (+21.7%), from €17,689 to €21,524
- Trade debts -€2,263
down €2,263 (-41.0%), from €5,523 to €3,260
- Depreciation +€20,477
up €20,477 (+114%), from €18,029 to €38,506
- Write-downs -€16,089
no longer reported in 2025 (was €16,089)
- Gross operating margin -€13,680
down €13,680 (-18.8%), from €72,750 to €59,070
- Taxes -€6,094
down €6,094 (-72.8%), from €8,372 to €2,278
- Staff costs +€1,818
up €1,818 (+24.6%), from €7,387 to €9,205
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 | €209,619 | €204,532 | -€5,087 | -2.4% |
| Fixed assets | 21/28 | €59,223 | €134,211 | +€74,988 | +127% |
| Intangible fixed assets | 21 | €1,892 | €1,592 | -€300 | -15.9% |
| Tangible fixed assets | 22/27 | €57,331 | €132,620 | +€75,288 | +131% |
| Plant, machinery and equipment | 23 | €25,776 | €111,564 | +€85,788 | +333% |
| Furniture and vehicles | 24 | €31,555 | €21,055 | -€10,500 | -33.3% |
| Current assets | 29/58 | €150,396 | €70,321 | -€80,075 | -53.2% |
| Stocks and contracts in progress | 3 | €99,578 | - | -€99,578 | |
| Stocks | 30/36 | €91,168 | - | -€91,168 | |
| Contracts in progress | 37 | €8,410 | - | -€8,410 | |
| Amounts receivable within one year | 40/41 | €16,385 | €16,372 | -€13 | -0.1% |
| Trade receivables | 40 | €11,973 | €4,138 | -€7,835 | -65.4% |
| Other amounts receivable | 41 | €4,412 | €12,234 | +€7,822 | +177% |
| Cash at bank and in hand | 54/58 | €32,967 | €52,681 | +€19,714 | +59.8% |
| Deferred charges and accrued income | 490/1 | €1,465 | €1,267 | -€198 | -13.5% |
| Total equity and liabilities | 10/49 | €209,619 | €204,532 | -€5,087 | -2.4% |
| Equity | 10/15 | €22,689 | €26,524 | +€3,835 | +16.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,689 | €21,524 | +€3,835 | +21.7% |
| Distributable reserves | 133 | €17,689 | €21,524 | +€3,835 | +21.7% |
| Amounts payable | 17/49 | €186,929 | €178,008 | -€8,921 | -4.8% |
| Amounts payable within one year | 42/48 | €186,029 | €178,008 | -€8,021 | -4.3% |
| Trade debts | 44 | €5,523 | €3,260 | -€2,263 | -41.0% |
| Suppliers | 440/4 | €5,523 | €3,260 | -€2,263 | -41.0% |
| Taxes, remuneration and social security | 45 | €8,470 | €7,078 | -€1,392 | -16.4% |
| Taxes | 450/3 | €1,592 | €2,168 | +€576 | +36.2% |
| Remuneration and social security | 454/9 | €6,878 | €4,911 | -€1,968 | -28.6% |
| Other amounts payable | 47/48 | €172,037 | €167,670 | -€4,366 | -2.5% |
| Accrued charges and deferred income | 492/3 | €900 | - | -€900 | |
| Non-recurring operating income | 76A | - | €4,249 | +€4,249 | |
| Remuneration, social security and pensions | 62 | €7,387 | €9,205 | +€1,818 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,029 | €38,506 | +€20,477 | +114% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,089 | - | -€16,089 | |
| Other operating charges | 640/8 | €4,720 | €4,112 | -€608 | -12.9% |
| Non-recurring operating charges | 66A | - | €444 | +€444 | |
| Gross operating margin | 9900 | €72,750 | €59,070 | -€13,680 | -18.8% |
| Operating profit (loss) | 9901 | €26,525 | €6,803 | -€19,723 | -74.4% |
| Financial income | 75/76B | €174 | €0 | -€174 | -99.7% |
| Recurring financial income | 75 | €174 | €0 | -€174 | -99.7% |
| Financial charges | 65/66B | €639 | €690 | +€51 | +8.1% |
| Recurring financial charges | 65 | €639 | €690 | +€51 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €26,061 | €6,113 | -€19,948 | -76.5% |
| Income taxes | 67/77 | €8,372 | €2,278 | -€6,094 | -72.8% |
| Profit (loss) for the period | 9904 | €17,689 | €3,835 | -€13,854 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,689 | €3,835 | -€13,854 | -78.3% |
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.