Bontegem: 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.
Bontegem
Largest movements
- Cash -€312,543
down €312,543 (-96.2%), from €324,811 to €12,268
mainly Other debts (-€6.8m) and Current investments (-€200,000)
- Current investments +€200,000
new in 2024: €200,000
- Debts after one year +€6.8m
new in 2024: €6.8m
- Other debts -€6.8m
down €6.8m (-100.0%), from €6.8m to €0
- Profit (loss) carried forward -€72,158
down €72,158 (-4.1%), from -€1.8m to -€1.8m
- Other operating charges +€8,667
up €8,667 (+170.1%), from €5,095 to €13,762
- Financial income +€6,935
up €6,935 (+31.9%), from €21,773 to €28,708
- Gross operating margin -€4,797
down €4,797 (-21.8%), from -€22,013 to -€26,809
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,916,885 | €5,864,556 | -€52,329 | -0.9% |
| Fixed assets | 21/28 | €5,169,279 | €5,202,129 | +€32,850 | +0.6% |
| Tangible fixed assets | 22/27 | €5,169,279 | €5,202,129 | +€32,850 | +0.6% |
| Land and buildings | 22 | €2,227,751 | €2,185,204 | -€42,547 | -1.9% |
| Furniture and vehicles | 24 | €35,073 | €17,708 | -€17,366 | -49.5% |
| Assets under construction and advance payments | 27 | €2,906,455 | €2,999,217 | +€92,762 | +3.2% |
| Current assets | 29/58 | €747,606 | €662,427 | -€85,178 | -11.4% |
| Amounts receivable within one year | 40/41 | €419,740 | €446,716 | +€26,976 | +6.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €419,740 | €446,716 | +€26,976 | +6.4% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €324,811 | €12,268 | -€312,543 | -96.2% |
| Deferred charges and accrued income | 490/1 | €3,055 | €3,443 | +€388 | +12.7% |
| Total equity and liabilities | 10/49 | €5,916,885 | €5,864,556 | -€52,329 | -0.9% |
| Equity | 10/15 | -€847,374 | -€919,532 | -€72,158 | -8.5% |
| Contributions | 10/11 | €911,973 | €911,973 | = | 0.0% |
| Capital | 10 | €911,973 | €911,973 | = | 0.0% |
| Issued capital | 100 | €911,973 | €911,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,765,544 | -€1,837,702 | -€72,158 | -4.1% |
| Amounts payable | 17/49 | €6,764,258 | €6,784,088 | +€19,830 | +0.3% |
| Amounts payable after more than one year | 17 | - | €6,763,140 | +€6.8m | |
| Other amounts payable | 178/9 | - | €6,763,140 | +€6.8m | |
| Amounts payable within one year | 42/48 | €6,764,258 | €20,948 | -€6.7m | -99.7% |
| Trade debts | 44 | €1,119 | €20,948 | +€19,830 | +1772.7% |
| Suppliers | 440/4 | €1,119 | €20,948 | +€19,830 | +1772.7% |
| Other amounts payable | 47/48 | €6,763,140 | €0 | -€6.8m | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,912 | €59,912 | = | 0.0% |
| Other operating charges | 640/8 | €5,095 | €13,762 | +€8,667 | +170.1% |
| Gross operating margin | 9900 | -€22,013 | -€26,809 | -€4,797 | -21.8% |
| Operating profit (loss) | 9901 | -€87,020 | -€100,484 | -€13,464 | -15.5% |
| Financial income | 75/76B | €21,773 | €28,708 | +€6,935 | +31.9% |
| Recurring financial income | 75 | €21,773 | €28,708 | +€6,935 | +31.9% |
| Financial charges | 65/66B | €346 | €382 | +€36 | +10.5% |
| Recurring financial charges | 65 | €346 | €382 | +€36 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€65,593 | -€72,158 | -€6,565 | -10.0% |
| Profit (loss) for the period | 9904 | -€65,593 | -€72,158 | -€6,565 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,593 | -€72,158 | -€6,565 | -10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.