BONT: 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.
BONT
Largest movements
- Receivables within one year -€89,043
down €89,043 (-80.7%), from €110,394 to €21,350
of which Trade receivables: -€93,235
- Cash +€52,720
up €52,720 (+74.6%), from €70,664 to €123,385
mainly Receivables within one year (+€89,043) and Net result for the year (+€35,632)
- Tangible fixed assets -€18,829
down €18,829 (-22.9%), from €82,298 to €63,469
- Trade debts -€85,750
down €85,750 (-97.7%), from €87,747 to €1,997
- Reserves +€35,632
up €35,632 (+36.6%), from €97,266 to €132,898
of which Distributable reserves: +€35,632
- Debts after one year -€14,851
down €14,851 (-24.8%), from €59,806 to €44,955
- Tax, wage and social debts +€9,799
up €9,799 (+62.8%), from €15,592 to €25,391
- Gross operating margin +€45,625
up €45,625 (+141%), from €32,270 to €77,894
- Taxes +€16,699
up €16,699 (+690%), from €2,421 to €19,120
- Depreciation +€12,806
up €12,806 (+213%), from €6,022 to €18,829
- Financial charges +€1,408
up €1,408 (+102%), from €1,385 to €2,793
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 | €293,361 | €238,692 | -€54,669 | -18.6% |
| Fixed assets | 21/28 | €112,298 | €93,469 | -€18,829 | -16.8% |
| Tangible fixed assets | 22/27 | €82,298 | €63,469 | -€18,829 | -22.9% |
| Furniture and vehicles | 24 | €82,298 | €63,469 | -€18,829 | -22.9% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €181,063 | €145,223 | -€35,840 | -19.8% |
| Amounts receivable within one year | 40/41 | €110,394 | €21,350 | -€89,043 | -80.7% |
| Trade receivables | 40 | €105,323 | €12,088 | -€93,235 | -88.5% |
| Other amounts receivable | 41 | €5,070 | €9,262 | +€4,192 | +82.7% |
| Cash at bank and in hand | 54/58 | €70,664 | €123,385 | +€52,720 | +74.6% |
| Deferred charges and accrued income | 490/1 | €5 | €488 | +€483 | +8,961% |
| Total equity and liabilities | 10/49 | €293,361 | €238,692 | -€54,669 | -18.6% |
| Equity | 10/15 | €115,866 | €151,498 | +€35,632 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,266 | €132,898 | +€35,632 | +36.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €97,266 | €132,898 | +€35,632 | +36.6% |
| Amounts payable | 17/49 | €177,495 | €87,194 | -€90,301 | -50.9% |
| Amounts payable after more than one year | 17 | €59,806 | €44,955 | -€14,851 | -24.8% |
| Financial debts | 170/4 | €59,806 | €44,955 | -€14,851 | -24.8% |
| Amounts payable within one year | 42/48 | €117,689 | €42,240 | -€75,450 | -64.1% |
| Current portion of amounts payable after more than one year | 42 | €14,350 | €14,851 | +€501 | +3.5% |
| Trade debts | 44 | €87,747 | €1,997 | -€85,750 | -97.7% |
| Suppliers | 440/4 | €87,747 | €1,997 | -€85,750 | -97.7% |
| Taxes, remuneration and social security | 45 | €15,592 | €25,391 | +€9,799 | +62.8% |
| Taxes | 450/3 | €15,592 | €25,391 | +€9,799 | +62.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,022 | €18,829 | +€12,806 | +213% |
| Other operating charges | 640/8 | €1,369 | €2,009 | +€640 | +46.8% |
| Non-recurring operating charges | 66A | €15,307 | €0 | -€15,307 | -100% |
| Gross operating margin | 9900 | €32,270 | €77,894 | +€45,625 | +141% |
| Operating profit (loss) | 9901 | €9,571 | €57,056 | +€47,485 | +496% |
| Financial income | 75/76B | €9 | €489 | +€480 | +5,575% |
| Recurring financial income | 75 | €9 | €489 | +€480 | +5,575% |
| Financial charges | 65/66B | €1,385 | €2,793 | +€1,408 | +102% |
| Recurring financial charges | 65 | €1,385 | €2,793 | +€1,408 | +102% |
| Profit (loss) for the period before taxes | 9903 | €8,195 | €54,752 | +€46,556 | +568% |
| Income taxes | 67/77 | €2,421 | €19,120 | +€16,699 | +690% |
| Profit (loss) for the period | 9904 | €5,775 | €35,632 | +€29,857 | +517% |
| Profit (loss) for the period to be appropriated | 9905 | €5,775 | €35,632 | +€29,857 | +517% |
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 22 October 2026 via checked.be.