BONTEN: 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.
BONTEN
Largest movements
- Cash +€20,941
up €20,941 (+29.8%), from €70,287 to €91,228
mainly Stocks and contracts (+€13,850) and Depreciation (+€12,239)
- Stocks and contracts -€13,850
down €13,850 (-78.9%), from €17,563 to €3,713
of which Stocks: -€13,850
- Tangible fixed assets -€12,239
down €12,239 (-65.0%), from €18,830 to €6,591
of which Furniture and vehicles: -€7,642
- Receivables within one year +€2,200
up €2,200 (+15.5%), from €14,205 to €16,405
of which Trade receivables: +€2,221
- Current portion of long-term debt -€7,006
down €7,006 (-91.1%), from €7,689 to €683
- Reserves +€3,080
up €3,080 (+9.1%), from €34,012 to €37,092
of which Distributable reserves: +€3,080
- Other debts +€2,145
up €2,145 (+17.9%), from €11,967 to €14,112
- Depreciation -€891
down €891 (-6.8%), from €13,130 to €12,239
- Gross operating margin +€319
up €319 (+1.8%), from €17,814 to €18,133
- Taxes +€270
up €270 (+25.0%), from €1,081 to €1,351
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 | €122,268 | €119,328 | -€2,940 | -2.4% |
| Fixed assets | 21/28 | €18,830 | €6,591 | -€12,239 | -65.0% |
| Tangible fixed assets | 22/27 | €18,830 | €6,591 | -€12,239 | -65.0% |
| Land and buildings | 22 | €2,885 | €2,579 | -€306 | -10.6% |
| Plant, machinery and equipment | 23 | €4,291 | - | -€4,291 | |
| Furniture and vehicles | 24 | €11,654 | €4,012 | -€7,642 | -65.6% |
| Current assets | 29/58 | €103,438 | €112,737 | +€9,299 | +9.0% |
| Stocks and contracts in progress | 3 | €17,563 | €3,713 | -€13,850 | -78.9% |
| Stocks | 30/36 | €16,313 | €2,463 | -€13,850 | -84.9% |
| Contracts in progress | 37 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,205 | €16,405 | +€2,200 | +15.5% |
| Trade receivables | 40 | €7,635 | €9,856 | +€2,221 | +29.1% |
| Other amounts receivable | 41 | €6,570 | €6,549 | -€21 | -0.3% |
| Cash at bank and in hand | 54/58 | €70,287 | €91,228 | +€20,941 | +29.8% |
| Deferred charges and accrued income | 490/1 | €1,383 | €1,391 | +€8 | +0.6% |
| Total equity and liabilities | 10/49 | €122,268 | €119,328 | -€2,940 | -2.4% |
| Equity | 10/15 | €57,176 | €60,256 | +€3,080 | +5.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €34,012 | €37,092 | +€3,080 | +9.1% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €31,533 | €34,613 | +€3,080 | +9.8% |
| Profit (loss) carried forward | 14 | -€1,625 | -€1,625 | = | 0.0% |
| Amounts payable | 17/49 | €65,092 | €59,072 | -€6,020 | -9.2% |
| Amounts payable after more than one year | 17 | €40,682 | €40,000 | -€682 | -1.7% |
| Financial debts | 170/4 | €40,682 | €40,000 | -€682 | -1.7% |
| Amounts payable within one year | 42/48 | €24,410 | €19,072 | -€5,338 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €7,689 | €683 | -€7,006 | -91.1% |
| Trade debts | 44 | €1,425 | €776 | -€649 | -45.5% |
| Suppliers | 440/4 | €1,425 | €776 | -€649 | -45.5% |
| Taxes, remuneration and social security | 45 | €3,329 | €3,501 | +€172 | +5.2% |
| Taxes | 450/3 | €1,179 | €1,351 | +€172 | +14.6% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €11,967 | €14,112 | +€2,145 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,130 | €12,239 | -€891 | -6.8% |
| Other operating charges | 640/8 | €1,460 | €1,368 | -€92 | -6.3% |
| Gross operating margin | 9900 | €17,814 | €18,133 | +€319 | +1.8% |
| Operating profit (loss) | 9901 | €3,224 | €4,526 | +€1,302 | +40.4% |
| Financial income | 75/76B | €356 | €226 | -€130 | -36.5% |
| Recurring financial income | 75 | €356 | €226 | -€130 | -36.5% |
| Financial charges | 65/66B | €380 | €321 | -€59 | -15.5% |
| Recurring financial charges | 65 | €380 | €321 | -€59 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €3,200 | €4,431 | +€1,231 | +38.5% |
| Income taxes | 67/77 | €1,081 | €1,351 | +€270 | +25.0% |
| Profit (loss) for the period | 9904 | €2,119 | €3,080 | +€961 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,119 | €3,080 | +€961 | +45.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.