BONTEMPS & C°: 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.
What changed
BONTEMPS & C°
NACE 25.530, Machining of metals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€251,158
2024 · €220,102+€31,057
Equity
€1.1m
2024 · €1.1m+€1,158
Cash
€282,520
2024 · €297,130-€14,610
Balance sheet total
€3.0m
2024 · €3.2m-€214,685
Largest movements
Assets
- Tangible fixed assets -€87,446
down €87,446 (-6.6%), from €1.3m to €1.2m
of which Plant, machinery and equipment: -€57,126
- Receivables within one year -€63,406
down €63,406 (-7.7%), from €828,487 to €765,081
of which Other amounts receivable: -€94,468
- Stocks and contracts -€47,261
down €47,261 (-21.0%), from €225,321 to €178,060
Equity and liabilities
- Debts after one year -€248,511
down €248,511 (-37.9%), from €655,957 to €407,446
- Tax, wage and social debts +€33,259
up €33,259 (+59.4%), from €56,013 to €89,273
of which Taxes: +€36,854
Income statement
- Gross operating margin +€35,586
up €35,586 (+3.9%), from €903,003 to €938,588
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.
Result 2024
€220,102
Gross operating margin
+€35,586
Staff costs
-€5,478
Depreciation
-€3,770
Other operating charges
+€128
Financial income
+€1,973
Financial charges
+€5,722
Taxes
-€3,105
Result 2025
€251,158
raises the resultlowers the result
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.
From operations
+€532,247
Investment
-€43,300
Financing
-€503,558
Cash 2024
€297,130
From operations (derived)
+€532,247
Net result for the year
+€251,158
Depreciation
+€132,634
Stocks and contracts
+€47,261
Receivables within one year
+€63,406
Deferred charges and accrued income
+€74
Trade debts
-€18,975
Tax, wage and social debts
+€33,259
Other debts
+€23,430
Investment (derived)
-€43,300
Investment in fixed assets (net)
-€43,255
Current investments
-€44
Financing
-€503,558
Debts after one year
-€248,511
Current portion of long-term debt
-€5,046
Contributions, distributions and other
-€250,000
Cash 2025
€282,520
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,235,279 | €3,020,593 | -€214,685 | -6.6% |
| Fixed assets | 21/28 | €1,339,488 | €1,250,109 | -€89,379 | -6.7% |
| Intangible fixed assets | 21 | €3,866 | €1,933 | -€1,933 | -50.0% |
| Tangible fixed assets | 22/27 | €1,334,528 | €1,247,082 | -€87,446 | -6.6% |
| Land and buildings | 22 | €667,079 | €642,006 | -€25,073 | -3.8% |
| Plant, machinery and equipment | 23 | €650,259 | €593,132 | -€57,126 | -8.8% |
| Furniture and vehicles | 24 | €15,376 | €10,129 | -€5,247 | -34.1% |
| Other tangible fixed assets | 26 | €1,815 | €1,815 | = | 0.0% |
| Financial fixed assets | 28 | €1,094 | €1,094 | = | 0.0% |
| Current assets | 29/58 | €1,895,790 | €1,770,484 | -€125,306 | -6.6% |
| Stocks and contracts in progress | 3 | €225,321 | €178,060 | -€47,261 | -21.0% |
| Stocks | 30/36 | €225,321 | €178,060 | -€47,261 | -21.0% |
| Amounts receivable within one year | 40/41 | €828,487 | €765,081 | -€63,406 | -7.7% |
| Trade receivables | 40 | €705,705 | €736,766 | +€31,062 | +4.4% |
| Other amounts receivable | 41 | €122,783 | €28,315 | -€94,468 | -76.9% |
| Current investments | 50/53 | €534,104 | €534,149 | +€44 | 0.0% |
| Cash at bank and in hand | 54/58 | €297,130 | €282,520 | -€14,610 | -4.9% |
| Deferred charges and accrued income | 490/1 | €10,748 | €10,674 | -€74 | -0.7% |
| Total equity and liabilities | 10/49 | €3,235,279 | €3,020,593 | -€214,685 | -6.6% |
| Equity | 10/15 | €1,129,602 | €1,130,760 | +€1,158 | +0.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €745,475 | €745,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €542,500 | €542,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Own shares acquired | 1312 | €530,000 | €530,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,127 | €260,286 | +€1,158 | +0.4% |
| Amounts payable | 17/49 | €2,105,676 | €1,889,833 | -€215,844 | -10.3% |
| Amounts payable after more than one year | 17 | €655,957 | €407,446 | -€248,511 | -37.9% |
| Financial debts | 170/4 | €655,957 | €407,446 | -€248,511 | -37.9% |
| Amounts payable within one year | 42/48 | €1,449,719 | €1,482,387 | +€32,668 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €253,558 | €248,511 | -€5,046 | -2.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €429,284 | €410,309 | -€18,975 | -4.4% |
| Suppliers | 440/4 | €429,284 | €410,309 | -€18,975 | -4.4% |
| Taxes, remuneration and social security | 45 | €56,013 | €89,273 | +€33,259 | +59.4% |
| Taxes | 450/3 | €10,038 | €46,892 | +€36,854 | +367% |
| Remuneration and social security | 454/9 | €45,975 | €42,381 | -€3,594 | -7.8% |
| Other amounts payable | 47/48 | €710,864 | €734,294 | +€23,430 | +3.3% |
| Non-recurring operating income | 76A | €5,992 | €0 | -€5,992 | -100% |
| Remuneration, social security and pensions | 62 | €506,566 | €512,044 | +€5,478 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,864 | €132,634 | +€3,770 | +2.9% |
| Other operating charges | 640/8 | €21,541 | €21,413 | -€128 | -0.6% |
| Gross operating margin | 9900 | €903,003 | €938,588 | +€35,586 | +3.9% |
| Operating profit (loss) | 9901 | €246,032 | €272,497 | +€26,465 | +10.8% |
| Financial income | 75/76B | €2,053 | €4,026 | +€1,973 | +96.1% |
| Recurring financial income | 75 | €2,053 | €4,026 | +€1,973 | +96.1% |
| Financial charges | 65/66B | €27,267 | €21,544 | -€5,722 | -21.0% |
| Recurring financial charges | 65 | €27,267 | €21,544 | -€5,722 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €220,818 | €254,979 | +€34,161 | +15.5% |
| Income taxes | 67/77 | €716 | €3,821 | +€3,105 | +433% |
| Profit (loss) for the period | 9904 | €220,102 | €251,158 | +€31,057 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €220,102 | €251,158 | +€31,057 | +14.1% |
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 15 October 2026 via checked.be.