BONTEMPS BUILDING CONSULTANCY: 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.
BONTEMPS BUILDING CONSULTANCY
Largest movements
- Cash -€19,556
down €19,556 (-72.5%), from €26,984 to €7,428
mainly Other debts (-€12,600) and Debts after one year (-€9,775)
- Tangible fixed assets -€9,893
down €9,893 (-2.8%), from €356,691 to €346,797
- Other debts -€12,600
down €12,600 (-100%), from €12,600 to €0
- Debts after one year -€9,775
down €9,775 (-9.6%), from €101,975 to €92,200
- Tax, wage and social debts -€5,400
down €5,400 (-100%), from €5,400 to €0
- Taxes -€1,438
down €1,438 (-67.4%), from €2,134 to €696
- Financial income -€746
down €746 (-52.0%), from €1,436 to €690
- Gross operating margin -€192
down €192 (-2.3%), from €8,214 to €8,023
- Financial charges -€93
down €93 (-5.5%), from €1,694 to €1,601
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 | €420,838 | €388,037 | -€32,800 | -7.8% |
| Fixed assets | 21/28 | €356,691 | €346,797 | -€9,893 | -2.8% |
| Tangible fixed assets | 22/27 | €356,691 | €346,797 | -€9,893 | -2.8% |
| Land and buildings | 22 | €356,691 | €346,797 | -€9,893 | -2.8% |
| Current assets | 29/58 | €64,147 | €41,240 | -€22,907 | -35.7% |
| Amounts receivable after more than one year | 29 | €148 | €185 | +€37 | +25.0% |
| Other amounts receivable | 291 | €148 | €185 | +€37 | +25.0% |
| Amounts receivable within one year | 40/41 | €5,793 | €2,405 | -€3,388 | -58.5% |
| Trade receivables | 40 | €0 | €1,192 | +€1,192 | |
| Other amounts receivable | 41 | €5,793 | €1,213 | -€4,580 | -79.1% |
| Current investments | 50/53 | €31,222 | €31,222 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,984 | €7,428 | -€19,556 | -72.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €420,838 | €388,037 | -€32,800 | -7.8% |
| Equity | 10/15 | €231,781 | €227,628 | -€4,154 | -1.8% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €225,081 | €220,928 | -€4,154 | -1.8% |
| Tax-exempt reserves | 132 | €165,050 | €160,100 | -€4,950 | -3.0% |
| Distributable reserves | 133 | €60,031 | €60,828 | +€796 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €50,050 | €48,400 | -€1,650 | -3.3% |
| Deferred taxes | 168 | €50,050 | €48,400 | -€1,650 | -3.3% |
| Amounts payable | 17/49 | €139,007 | €112,010 | -€26,997 | -19.4% |
| Amounts payable after more than one year | 17 | €101,975 | €92,200 | -€9,775 | -9.6% |
| Financial debts | 170/4 | €101,975 | €92,200 | -€9,775 | -9.6% |
| Amounts payable within one year | 42/48 | €37,008 | €17,957 | -€19,052 | -51.5% |
| Current portion of amounts payable after more than one year | 42 | €9,666 | €9,775 | +€109 | +1.1% |
| Trade debts | 44 | €9,342 | €8,181 | -€1,161 | -12.4% |
| Suppliers | 440/4 | €9,342 | €8,181 | -€1,161 | -12.4% |
| Taxes, remuneration and social security | 45 | €5,400 | €0 | -€5,400 | -100% |
| Taxes | 450/3 | €5,400 | €0 | -€5,400 | -100% |
| Other amounts payable | 47/48 | €12,600 | €0 | -€12,600 | -100% |
| Accrued charges and deferred income | 492/3 | €23 | €1,853 | +€1,830 | +7,820% |
| Non-recurring operating income | 76A | €2,300 | €0 | -€2,300 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,894 | €9,893 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,269 | €2,327 | +€58 | +2.6% |
| Gross operating margin | 9900 | €8,214 | €8,023 | -€192 | -2.3% |
| Operating profit (loss) | 9901 | -€3,948 | -€4,198 | -€249 | -6.3% |
| Financial income | 75/76B | €1,436 | €690 | -€746 | -52.0% |
| Recurring financial income | 75 | €1,436 | €690 | -€746 | -52.0% |
| Financial charges | 65/66B | €1,694 | €1,601 | -€93 | -5.5% |
| Recurring financial charges | 65 | €1,694 | €1,601 | -€93 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,206 | -€5,108 | -€902 | -21.5% |
| Transfer from deferred taxes | 780 | €1,650 | €1,650 | = | 0.0% |
| Income taxes | 67/77 | €2,134 | €696 | -€1,438 | -67.4% |
| Profit (loss) for the period | 9904 | -€4,690 | -€4,154 | +€536 | +11.4% |
| Transfer from tax-exempt reserves | 789 | €4,950 | €4,950 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €260 | €796 | +€536 | +206% |
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 28 October 2026 via checked.be.