BONTEMPI: 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.
BONTEMPI
Largest movements
- Cash -€158
down €158 (-17.5%), from €905 to €747
mainly Net result for the year (-€3,863)
- Profit (loss) carried forward -€3,863
down €3,863 (-5.6%), from -€68,887 to -€72,750
- Other debts +€3,559
up €3,559 (+6.4%), from €55,388 to €58,947
- Accrued charges and deferred income +€143
up €143 (+9.1%), from €1,559 to €1,701
- Other operating charges -€2,088
down €2,088 (-75.4%), from €2,769 to €681
- Gross operating margin +€913
up €913 (+40.8%), from -€2,237 to -€1,324
- Financial charges +€299
up €299 (+19.2%), from €1,559 to €1,858
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 | €905 | €747 | -€158 | -17.5% |
| Current assets | 29/58 | €905 | €747 | -€158 | -17.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €905 | €747 | -€158 | -17.5% |
| Total equity and liabilities | 10/49 | €905 | €747 | -€158 | -17.5% |
| Equity | 10/15 | -€56,332 | -€60,196 | -€3,863 | -6.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €154 | €154 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €154 | €154 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,887 | -€72,750 | -€3,863 | -5.6% |
| Amounts payable | 17/49 | €57,237 | €60,942 | +€3,705 | +6.5% |
| Amounts payable within one year | 42/48 | €55,679 | €59,241 | +€3,562 | +6.4% |
| Trade debts | 44 | €291 | €294 | +€4 | +1.2% |
| Suppliers | 440/4 | €291 | €294 | +€4 | +1.2% |
| Other amounts payable | 47/48 | €55,388 | €58,947 | +€3,559 | +6.4% |
| Accrued charges and deferred income | 492/3 | €1,559 | €1,701 | +€143 | +9.1% |
| Other operating charges | 640/8 | €2,769 | €681 | -€2,088 | -75.4% |
| Non-recurring operating charges | 66A | €25,922 | €0 | -€25,922 | -100.0% |
| Gross operating margin | 9900 | -€2,237 | -€1,324 | +€913 | +40.8% |
| Operating profit (loss) | 9901 | -€30,928 | -€2,005 | +€28,923 | +93.5% |
| Financial charges | 65/66B | €1,559 | €1,858 | +€299 | +19.2% |
| Recurring financial charges | 65 | €1,559 | €1,858 | +€299 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€32,487 | -€3,863 | +€28,624 | +88.1% |
| Profit (loss) for the period | 9904 | -€32,487 | -€3,863 | +€28,624 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,487 | -€3,863 | +€28,624 | +88.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.