BONTE: 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.
BONTE
Largest movements
- Cash +€63,911
up €63,911 (+94.1%), from €67,882 to €131,793
mainly Depreciation (+€53,030) and Net result for the year (+€46,534)
- Tangible fixed assets -€52,945
down €52,945 (-10.8%), from €489,320 to €436,375
of which Land and buildings: -€34,000
- Stocks and contracts +€17,874
up €17,874 (+7.5%), from €238,171 to €256,045
- Current investments -€15,000
down €15,000 (-49.9%), from €30,042 to €15,042
- Debts after one year -€42,139
down €42,139 (-15.4%), from €273,225 to €231,086
- Trade debts +€28,857
up €28,857 (+50.1%), from €57,550 to €86,408
- Reserves +€13,978
up €13,978 (+6.6%), from €213,114 to €227,092
of which Distributable reserves: +€13,978
- Gross operating margin +€14,336
up €14,336 (+7.4%), from €193,313 to €207,649
- Staff costs +€13,977
up €13,977 (+34.0%), from €41,104 to €55,081
- Depreciation -€8,424
down €8,424 (-13.7%), from €61,455 to €53,030
- Taxes +€6,511
up €6,511 (+46.1%), from €14,138 to €20,649
- Write-downs +€4,297
up €4,297 (+38.0%), from €11,297 to €15,594
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 | €912,612 | €929,758 | +€17,146 | +1.9% |
| Fixed assets | 21/28 | €495,033 | €442,088 | -€52,945 | -10.7% |
| Tangible fixed assets | 22/27 | €489,320 | €436,375 | -€52,945 | -10.8% |
| Land and buildings | 22 | €404,008 | €370,007 | -€34,000 | -8.4% |
| Plant, machinery and equipment | 23 | €84,310 | €66,330 | -€17,981 | -21.3% |
| Furniture and vehicles | 24 | €770 | €38 | -€731 | -95.0% |
| Leasing and similar rights | 25 | €232 | €0 | -€232 | -100.0% |
| Financial fixed assets | 28 | €5,713 | €5,713 | = | 0.0% |
| Current assets | 29/58 | €417,579 | €487,670 | +€70,091 | +16.8% |
| Stocks and contracts in progress | 3 | €238,171 | €256,045 | +€17,874 | +7.5% |
| Stocks | 30/36 | €238,171 | €256,045 | +€17,874 | +7.5% |
| Amounts receivable within one year | 40/41 | €74,250 | €75,921 | +€1,671 | +2.3% |
| Trade receivables | 40 | €74,223 | €75,615 | +€1,392 | +1.9% |
| Other amounts receivable | 41 | €28 | €306 | +€279 | +1003.6% |
| Current investments | 50/53 | €30,042 | €15,042 | -€15,000 | -49.9% |
| Cash at bank and in hand | 54/58 | €67,882 | €131,793 | +€63,911 | +94.1% |
| Deferred charges and accrued income | 490/1 | €7,233 | €8,868 | +€1,635 | +22.6% |
| Total equity and liabilities | 10/49 | €912,612 | €929,758 | +€17,146 | +1.9% |
| Equity | 10/15 | €407,412 | €421,390 | +€13,978 | +3.4% |
| Contributions | 10/11 | €87,000 | €87,000 | = | 0.0% |
| Capital | 10 | €87,000 | €87,000 | = | 0.0% |
| Issued capital | 100 | €87,000 | €87,000 | = | 0.0% |
| Reserves | 13 | €213,114 | €227,092 | +€13,978 | +6.6% |
| Non-distributable reserves | 130/1 | €8,700 | €8,700 | = | 0.0% |
| Legal reserve | 130 | €8,700 | €8,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,096 | €1,096 | = | 0.0% |
| Distributable reserves | 133 | €203,318 | €217,296 | +€13,978 | +6.9% |
| Profit (loss) carried forward | 14 | €107,298 | €107,298 | = | 0.0% |
| Amounts payable | 17/49 | €505,200 | €508,368 | +€3,168 | +0.6% |
| Amounts payable after more than one year | 17 | €273,225 | €231,086 | -€42,139 | -15.4% |
| Financial debts | 170/4 | €273,225 | €231,086 | -€42,139 | -15.4% |
| Amounts payable within one year | 42/48 | €222,265 | €267,139 | +€44,874 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €41,881 | €42,139 | +€258 | +0.6% |
| Financial debts | 43 | €0 | €6,166 | +€6,166 | |
| Credit institutions | 430/8 | €0 | €6,166 | +€6,166 | |
| Trade debts | 44 | €57,550 | €86,408 | +€28,857 | +50.1% |
| Suppliers | 440/4 | €57,550 | €86,408 | +€28,857 | +50.1% |
| Taxes, remuneration and social security | 45 | €2,830 | €10,122 | +€7,292 | +257.6% |
| Taxes | 450/3 | €2,830 | €9,988 | +€7,158 | +252.9% |
| Remuneration and social security | 454/9 | - | €134 | +€134 | |
| Other amounts payable | 47/48 | €120,003 | €122,304 | +€2,301 | +1.9% |
| Accrued charges and deferred income | 492/3 | €9,711 | €10,144 | +€433 | +4.5% |
| Remuneration, social security and pensions | 62 | €41,104 | €55,081 | +€13,977 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,455 | €53,030 | -€8,424 | -13.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,297 | €15,594 | +€4,297 | +38.0% |
| Other operating charges | 640/8 | €6,088 | €6,365 | +€277 | +4.5% |
| Gross operating margin | 9900 | €193,313 | €207,649 | +€14,336 | +7.4% |
| Operating profit (loss) | 9901 | €73,369 | €77,579 | +€4,210 | +5.7% |
| Financial income | 75/76B | €1,955 | €2,200 | +€245 | +12.5% |
| Recurring financial income | 75 | €1,955 | €2,200 | +€245 | +12.5% |
| Financial charges | 65/66B | €12,647 | €12,596 | -€51 | -0.4% |
| Recurring financial charges | 65 | €12,647 | €12,596 | -€51 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €62,677 | €67,183 | +€4,506 | +7.2% |
| Income taxes | 67/77 | €14,138 | €20,649 | +€6,511 | +46.1% |
| Profit (loss) for the period | 9904 | €48,540 | €46,534 | -€2,006 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,540 | €46,534 | -€2,006 | -4.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.