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 after one year -€120,000
down €120,000 (-100.0%), from €120,000 to €0
- Cash +€101,289
up €101,289 (+63.4%), from €159,852 to €261,142
mainly Other debts (+€127,853) and Receivables after one year (+€120,000)
- Tangible fixed assets -€16,480
down €16,480 (-35.5%), from €46,395 to €29,914
- Receivables within one year -€4,636
down €4,636 (-23.4%), from €19,836 to €15,200
of which Other amounts receivable: -€5,586
- Reserves -€198,741
down €198,741 (-99.4%), from €199,942 to €1,201
- Other debts +€127,853
up €127,853 (+105.0%), from €121,783 to €249,636
- Tax, wage and social debts +€28,214
up €28,214 (+121.8%), from €23,156 to €51,370
of which Taxes: +€28,214
- Gross operating margin +€13,570
up €13,570 (+9.7%), from €139,362 to €152,933
- Taxes +€7,615
up €7,615 (+28.3%), from €26,914 to €34,529
- Financial income -€3,320
down €3,320 (-100.0%), from €3,320 to €0
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 | €350,106 | €307,284 | -€42,822 | -12.2% |
| Fixed assets | 21/28 | €46,395 | €29,914 | -€16,480 | -35.5% |
| Tangible fixed assets | 22/27 | €46,395 | €29,914 | -€16,480 | -35.5% |
| Furniture and vehicles | 24 | €46,395 | €29,914 | -€16,480 | -35.5% |
| Current assets | 29/58 | €303,711 | €277,369 | -€26,342 | -8.7% |
| Amounts receivable after more than one year | 29 | €120,000 | €0 | -€120,000 | -100.0% |
| Other amounts receivable | 291 | €120,000 | €0 | -€120,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €19,836 | €15,200 | -€4,636 | -23.4% |
| Trade receivables | 40 | €14,250 | €15,200 | +€950 | +6.7% |
| Other amounts receivable | 41 | €5,586 | €0 | -€5,586 | -100.0% |
| Cash at bank and in hand | 54/58 | €159,852 | €261,142 | +€101,289 | +63.4% |
| Deferred charges and accrued income | 490/1 | €4,022 | €1,027 | -€2,995 | -74.5% |
| Total equity and liabilities | 10/49 | €350,106 | €307,284 | -€42,822 | -12.2% |
| Equity | 10/15 | €204,942 | €6,201 | -€198,741 | -97.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €199,942 | €1,201 | -€198,741 | -99.4% |
| Distributable reserves | 133 | €199,942 | €1,201 | -€198,741 | -99.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €145,164 | €301,083 | +€155,919 | +107.4% |
| Amounts payable within one year | 42/48 | €145,158 | €301,083 | +€155,925 | +107.4% |
| Trade debts | 44 | €219 | €77 | -€142 | -64.9% |
| Suppliers | 440/4 | €219 | €77 | -€142 | -64.9% |
| Taxes, remuneration and social security | 45 | €23,156 | €51,370 | +€28,214 | +121.8% |
| Taxes | 450/3 | €22,046 | €50,260 | +€28,214 | +128.0% |
| Remuneration and social security | 454/9 | €1,110 | €1,110 | = | 0.0% |
| Other amounts payable | 47/48 | €121,783 | €249,636 | +€127,853 | +105.0% |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,480 | €16,480 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €638 | +€69 | +12.2% |
| Gross operating margin | 9900 | €139,362 | €152,933 | +€13,570 | +9.7% |
| Operating profit (loss) | 9901 | €122,313 | €135,814 | +€13,501 | +11.0% |
| Financial income | 75/76B | €3,320 | €0 | -€3,320 | -100.0% |
| Recurring financial income | 75 | €3,320 | €0 | -€3,320 | -100.0% |
| Financial charges | 65/66B | €90 | €84 | -€6 | -6.6% |
| Recurring financial charges | 65 | €90 | €84 | -€6 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €125,543 | €135,730 | +€10,187 | +8.1% |
| Income taxes | 67/77 | €26,914 | €34,529 | +€7,615 | +28.3% |
| Profit (loss) for the period | 9904 | €98,629 | €101,201 | +€2,571 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,629 | €101,201 | +€2,571 | +2.6% |
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 11 October 2026 via checked.be.