BONPORC: what changed
What changed
BONPORC
NACE 01.110, Growing of cereals (except rice), leguminous crops and oil seeds
filed annual accounts (NBB)
Net result for the year
€58,823
2024 · €185,700-€126,877
Equity
€322,180
2024 · €263,357+€58,823
Cash
€23,437
2024 · €212,066-€188,630
Balance sheet total
€1.6m
2024 · €1.6m-€10,328
Largest movements
Assets
- Cash -€188,630
down €188,630 (-88.9%), from €212,066 to €23,437
mainly Trade debts (-€383,310) and Investment in fixed assets (net) (-€381,438)
- Tangible fixed assets +€167,634
up €167,634 (+14.6%), from €1.2m to €1.3m
of which Furniture and vehicles: +€275,031
Equity and liabilities
- Trade debts -€383,310
down €383,310 (-63.9%), from €599,419 to €216,109
- Other debts +€258,840
up €258,840 (+141%), from €184,017 to €442,857
- Debts after one year +€110,492
up €110,492 (+30.3%), from €364,833 to €475,325
- Reserves +€58,823
up €58,823 (+24.7%), from €238,357 to €297,180
of which Distributable reserves: +€58,823
- Current portion of long-term debt -€36,292
down €36,292 (-23.7%), from €152,833 to €116,541
Income statement
- Gross operating margin -€110,225
down €110,225 (-27.1%), from €406,952 to €296,727
- Depreciation +€36,214
up €36,214 (+20.4%), from €177,590 to €213,804
- Staff costs -€10,228
down €10,228, from €9,869 to -€359
- Taxes -€8,879
down €8,879 (-48.7%), from €18,229 to €9,350
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€185,700
Gross operating margin
-€110,225
Staff costs
+€10,228
Depreciation
-€36,214
Other operating charges
+€2,614
Financial income
-€671
Financial charges
-€1,488
Taxes
+€8,879
Result 2025
€58,823
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€118,608
Investment
-€381,438
Financing
+€74,200
Cash 2024
€212,066
From operations (derived)
+€118,608
Net result for the year
+€58,823
Depreciation
+€213,804
Stocks and contracts
-€12,316
Smaller working-capital items
+€765
Deferred charges and accrued income
+€961
Trade debts
-€383,310
Tax, wage and social debts
-€18,959
Other debts
+€258,840
Investment (derived)
-€381,438
Investment in fixed assets (net)
-€381,438
Financing
+€74,200
Debts after one year
+€110,492
Current portion of long-term debt
-€36,292
Cash 2025
€23,437
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,586,836 | €1,576,508 | -€10,328 | -0.7% |
| Fixed assets | 21/28 | €1,150,769 | €1,318,403 | +€167,634 | +14.6% |
| Tangible fixed assets | 22/27 | €1,150,769 | €1,318,403 | +€167,634 | +14.6% |
| Land and buildings | 22 | €1,086,485 | €931,441 | -€155,044 | -14.3% |
| Plant, machinery and equipment | 23 | €52,082 | €99,729 | +€47,647 | +91.5% |
| Furniture and vehicles | 24 | €12,202 | €287,233 | +€275,031 | +2,254% |
| Current assets | 29/58 | €436,067 | €258,105 | -€177,962 | -40.8% |
| Stocks and contracts in progress | 3 | €201,815 | €214,131 | +€12,316 | +6.1% |
| Stocks | 30/36 | €201,815 | €214,131 | +€12,316 | +6.1% |
| Amounts receivable within one year | 40/41 | €12,714 | €12,027 | -€687 | -5.4% |
| Trade receivables | 40 | €6,353 | €0 | -€6,353 | -100% |
| Other amounts receivable | 41 | €6,360 | €12,027 | +€5,667 | +89.1% |
| Cash at bank and in hand | 54/58 | €212,066 | €23,437 | -€188,630 | -88.9% |
| Deferred charges and accrued income | 490/1 | €9,472 | €8,510 | -€961 | -10.2% |
| Total equity and liabilities | 10/49 | €1,586,836 | €1,576,508 | -€10,328 | -0.7% |
| Equity | 10/15 | €263,357 | €322,180 | +€58,823 | +22.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €238,357 | €297,180 | +€58,823 | +24.7% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €235,857 | €294,680 | +€58,823 | +24.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,323,478 | €1,254,328 | -€69,151 | -5.2% |
| Amounts payable after more than one year | 17 | €364,833 | €475,325 | +€110,492 | +30.3% |
| Financial debts | 170/4 | €364,833 | €475,325 | +€110,492 | +30.3% |
| Amounts payable within one year | 42/48 | €955,230 | €775,509 | -€179,721 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €152,833 | €116,541 | -€36,292 | -23.7% |
| Trade debts | 44 | €599,419 | €216,109 | -€383,310 | -63.9% |
| Suppliers | 440/4 | €599,419 | €216,109 | -€383,310 | -63.9% |
| Taxes, remuneration and social security | 45 | €18,962 | €2 | -€18,959 | -100.0% |
| Taxes | 450/3 | €18,229 | €0 | -€18,229 | -100% |
| Remuneration and social security | 454/9 | €732 | €2 | -€730 | -99.7% |
| Other amounts payable | 47/48 | €184,017 | €442,857 | +€258,840 | +141% |
| Accrued charges and deferred income | 492/3 | €3,415 | €3,493 | +€78 | +2.3% |
| Remuneration, social security and pensions | 62 | €9,869 | -€359 | -€10,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177,590 | €213,804 | +€36,214 | +20.4% |
| Other operating charges | 640/8 | €9,536 | €6,922 | -€2,614 | -27.4% |
| Gross operating margin | 9900 | €406,952 | €296,727 | -€110,225 | -27.1% |
| Operating profit (loss) | 9901 | €209,957 | €76,360 | -€133,597 | -63.6% |
| Financial income | 75/76B | €3,107 | €2,436 | -€671 | -21.6% |
| Recurring financial income | 75 | €3,107 | €2,436 | -€671 | -21.6% |
| Financial charges | 65/66B | €9,135 | €10,623 | +€1,488 | +16.3% |
| Recurring financial charges | 65 | €9,135 | €10,623 | +€1,488 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €203,929 | €68,173 | -€135,756 | -66.6% |
| Income taxes | 67/77 | €18,229 | €9,350 | -€8,879 | -48.7% |
| Profit (loss) for the period | 9904 | €185,700 | €58,823 | -€126,877 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €185,700 | €58,823 | -€126,877 | -68.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.