BONTE CHARLOTTE: 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 CHARLOTTE
Largest movements
- Receivables within one year -€147,076
down €147,076 (-97.1%), from €151,498 to €4,422
of which Trade receivables: -€147,076
- Deferred charges and accrued income +€127,992
new in 2025: €127,992
- Tangible fixed assets -€60,426
down €60,426 (-22.6%), from €266,917 to €206,491
of which Land and buildings: -€108,825
- Cash +€28,532
up €28,532 (+206%), from €13,877 to €42,410
mainly Receivables within one year (+€147,076) and Investment in fixed assets (net) (+€46,593)
- Other debts -€81,937
down €81,937 (-47.4%), from €172,787 to €90,850
- Trade debts -€45,188
down €45,188 (-95.3%), from €47,438 to €2,251
- Debts after one year +€39,274
new in 2025: €39,274
- Accrued charges and deferred income +€16,685
up €16,685 (+18.2%), from €91,638 to €108,323
- Profit (loss) carried forward +€13,420
up €13,420 (+36.8%), from -€36,423 to -€23,003
- Gross operating margin +€60,268
up €60,268, from -€17,776 to €42,492
- Taxes -€2,254
down €2,254, from €2,237 to -€18
- Depreciation +€745
up €745 (+5.7%), from €13,088 to €13,832
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 | €506,192 | €455,215 | -€50,977 | -10.1% |
| Fixed assets | 21/28 | €331,917 | €271,491 | -€60,426 | -18.2% |
| Tangible fixed assets | 22/27 | €266,917 | €206,491 | -€60,426 | -22.6% |
| Land and buildings | 22 | €258,167 | €149,342 | -€108,825 | -42.2% |
| Furniture and vehicles | 24 | €8,750 | €57,149 | +€48,399 | +553% |
| Financial fixed assets | 28 | €65,000 | €65,000 | = | 0.0% |
| Current assets | 29/58 | €174,276 | €183,724 | +€9,448 | +5.4% |
| Amounts receivable within one year | 40/41 | €151,498 | €4,422 | -€147,076 | -97.1% |
| Trade receivables | 40 | €147,076 | - | -€147,076 | |
| Other amounts receivable | 41 | €4,422 | €4,422 | = | 0.0% |
| Current investments | 50/53 | €8,900 | €8,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,877 | €42,410 | +€28,532 | +206% |
| Deferred charges and accrued income | 490/1 | - | €127,992 | +€127,992 | |
| Total equity and liabilities | 10/49 | €506,192 | €455,215 | -€50,977 | -10.1% |
| Equity | 10/15 | €186,829 | €200,249 | +€13,420 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €204,652 | €204,652 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €202,792 | €202,792 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,423 | -€23,003 | +€13,420 | +36.8% |
| Amounts payable | 17/49 | €319,363 | €254,966 | -€64,397 | -20.2% |
| Amounts payable after more than one year | 17 | - | €39,274 | +€39,274 | |
| Financial debts | 170/4 | - | €39,274 | +€39,274 | |
| Amounts payable within one year | 42/48 | €227,726 | €107,369 | -€120,357 | -52.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,518 | +€10,518 | |
| Trade debts | 44 | €47,438 | €2,251 | -€45,188 | -95.3% |
| Suppliers | 440/4 | €47,438 | €2,251 | -€45,188 | -95.3% |
| Taxes, remuneration and social security | 45 | €7,500 | €3,750 | -€3,750 | -50.0% |
| Taxes | 450/3 | €7,500 | €3,750 | -€3,750 | -50.0% |
| Other amounts payable | 47/48 | €172,787 | €90,850 | -€81,937 | -47.4% |
| Accrued charges and deferred income | 492/3 | €91,638 | €108,323 | +€16,685 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,088 | €13,832 | +€745 | +5.7% |
| Other operating charges | 640/8 | €1,920 | €2,319 | +€400 | +20.8% |
| Non-recurring operating charges | 66A | - | €11,283 | +€11,283 | |
| Gross operating margin | 9900 | -€17,776 | €42,492 | +€60,268 | |
| Operating profit (loss) | 9901 | -€32,784 | €15,057 | +€47,840 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,403 | €1,657 | +€254 | +18.1% |
| Recurring financial charges | 65 | €1,403 | €1,657 | +€254 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,186 | €13,402 | +€47,589 | |
| Income taxes | 67/77 | €2,237 | -€18 | -€2,254 | |
| Profit (loss) for the period | 9904 | -€36,423 | €13,420 | +€49,843 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,423 | €13,420 | +€49,843 |
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 1 November 2026 via checked.be.