BONTE: what changed
Two fiscal 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
- Tangible fixed assets -€11,036
down €11,036 (-5.5%), from €202,208 to €191,172
- Receivables within one year -€4,707
down €4,707 (-73.2%), from €6,432 to €1,725
- Cash +€3,362
up €3,362 (+61.2%), from €5,491 to €8,853
mainly Depreciation (+€21,095) and Other debts (+€13,854)
- Reserves -€22,537
down €22,537 (-17.9%), from €126,250 to €103,714
of which Distributable reserves: -€22,537
- Other debts +€13,854
up €13,854 (+22.3%), from €62,054 to €75,908
- Trade debts -€5,972
down €5,972 (-93.8%), from €6,367 to €396
- Gross operating margin +€5,441
up €5,441 (+16.3%), from €33,413 to €38,854
- Depreciation +€2,734
up €2,734 (+14.9%), from €18,361 to €21,095
- Taxes +€640
up €640 (+71.9%), from €889 to €1,529
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,854 | €203,315 | -€14,538 | -6.7% |
| Fixed assets | 21/28 | €202,208 | €191,172 | -€11,036 | -5.5% |
| Tangible fixed assets | 22/27 | €202,208 | €191,172 | -€11,036 | -5.5% |
| Land and buildings | 22 | €202,208 | €191,172 | -€11,036 | -5.5% |
| Current assets | 29/58 | €15,645 | €12,144 | -€3,502 | -22.4% |
| Amounts receivable within one year | 40/41 | €6,432 | €1,725 | -€4,707 | -73.2% |
| Other amounts receivable | 41 | €6,432 | €1,725 | -€4,707 | -73.2% |
| Cash at bank and in hand | 54/58 | €5,491 | €8,853 | +€3,362 | +61.2% |
| Deferred charges and accrued income | 490/1 | €3,722 | €1,565 | -€2,157 | -57.9% |
| Total equity and liabilities | 10/49 | €217,854 | €203,315 | -€14,538 | -6.7% |
| Equity | 10/15 | €144,842 | €122,306 | -€22,537 | -15.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €126,250 | €103,714 | -€22,537 | -17.9% |
| Non-distributable reserves | 130/1 | €9,579 | €9,579 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,579 | €9,579 | = | 0.0% |
| Distributable reserves | 133 | €116,671 | €94,135 | -€22,537 | -19.3% |
| Amounts payable | 17/49 | €73,011 | €81,010 | +€7,998 | +11.0% |
| Amounts payable within one year | 42/48 | €69,799 | €77,715 | +€7,917 | +11.3% |
| Trade debts | 44 | €6,367 | €396 | -€5,972 | -93.8% |
| Suppliers | 440/4 | €6,367 | €396 | -€5,972 | -93.8% |
| Taxes, remuneration and social security | 45 | €1,377 | €1,412 | +€35 | +2.5% |
| Taxes | 450/3 | €1,377 | €1,412 | +€35 | +2.5% |
| Other amounts payable | 47/48 | €62,054 | €75,908 | +€13,854 | +22.3% |
| Accrued charges and deferred income | 492/3 | €3,213 | €3,294 | +€81 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,361 | €21,095 | +€2,734 | +14.9% |
| Other operating charges | 640/8 | €7,602 | €7,839 | +€237 | +3.1% |
| Gross operating margin | 9900 | €33,413 | €38,854 | +€5,441 | +16.3% |
| Operating profit (loss) | 9901 | €7,450 | €9,920 | +€2,470 | +33.2% |
| Financial income | 75/76B | €239 | €14 | -€225 | -94.1% |
| Recurring financial income | 75 | €239 | €14 | -€225 | -94.1% |
| Financial charges | 65/66B | €4,602 | €4,760 | +€158 | +3.4% |
| Recurring financial charges | 65 | €4,602 | €4,760 | +€158 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €3,088 | €5,174 | +€2,087 | +67.6% |
| Income taxes | 67/77 | €889 | €1,529 | +€640 | +71.9% |
| Profit (loss) for the period | 9904 | €2,198 | €3,645 | +€1,447 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,198 | €3,645 | +€1,447 | +65.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.