BONTENAKEL: 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.
BONTENAKEL
Largest movements
- Cash +€6,627
up €6,627 (+35.0%), from €18,916 to €25,543
mainly Net result for the year (+€20,741) and Depreciation (+€4,936)
- Tangible fixed assets -€3,507
down €3,507 (-3.5%), from €99,631 to €96,124
of which Land and buildings: -€4,866
- Receivables within one year +€1,866
up €1,866, from €0 to €1,866
- Profit (loss) carried forward +€20,741
up €20,741 (+87.8%), from -€23,626 to -€2,885
- Debts after one year -€10,586
down €10,586 (-100%), from €10,586 to €0
- Other debts -€2,927
down €2,927 (-67.0%), from €4,369 to €1,442
- Current portion of long-term debt -€1,972
down €1,972 (-15.7%), from €12,558 to €10,586
- Other operating charges -€8,062
down €8,062 (-86.9%), from €9,273 to €1,211
- Gross operating margin +€3,496
up €3,496 (+14.7%), from €23,751 to €27,247
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 | €118,627 | €123,883 | +€5,256 | +4.4% |
| Fixed assets | 21/28 | €99,631 | €96,124 | -€3,507 | -3.5% |
| Tangible fixed assets | 22/27 | €99,631 | €96,124 | -€3,507 | -3.5% |
| Land and buildings | 22 | €99,631 | €94,765 | -€4,866 | -4.9% |
| Plant, machinery and equipment | 23 | - | €1,359 | +€1,359 | |
| Current assets | 29/58 | €18,996 | €27,760 | +€8,763 | +46.1% |
| Amounts receivable within one year | 40/41 | €0 | €1,866 | +€1,866 | |
| Trade receivables | 40 | €0 | €1,866 | +€1,866 | |
| Cash at bank and in hand | 54/58 | €18,916 | €25,543 | +€6,627 | +35.0% |
| Deferred charges and accrued income | 490/1 | €80 | €351 | +€271 | +337% |
| Total equity and liabilities | 10/49 | €118,627 | €123,883 | +€5,256 | +4.4% |
| Equity | 10/15 | €91,115 | €111,856 | +€20,741 | +22.8% |
| Contributions | 10/11 | €109,000 | €109,000 | = | 0.0% |
| Reserves | 13 | €5,741 | €5,741 | = | 0.0% |
| Distributable reserves | 133 | €5,741 | €5,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,626 | -€2,885 | +€20,741 | +87.8% |
| Amounts payable | 17/49 | €27,512 | €12,028 | -€15,484 | -56.3% |
| Amounts payable after more than one year | 17 | €10,586 | €0 | -€10,586 | -100% |
| Financial debts | 170/4 | €10,586 | €0 | -€10,586 | -100% |
| Amounts payable within one year | 42/48 | €16,926 | €12,028 | -€4,899 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €12,558 | €10,586 | -€1,972 | -15.7% |
| Other amounts payable | 47/48 | €4,369 | €1,442 | -€2,927 | -67.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,855 | €4,936 | +€81 | +1.7% |
| Other operating charges | 640/8 | €9,273 | €1,211 | -€8,062 | -86.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €23,751 | €27,247 | +€3,496 | +14.7% |
| Operating profit (loss) | 9901 | €9,623 | €21,100 | +€11,476 | +119% |
| Financial charges | 65/66B | €512 | €359 | -€154 | -30.0% |
| Recurring financial charges | 65 | €512 | €359 | -€154 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €9,111 | €20,741 | +€11,630 | +128% |
| Profit (loss) for the period | 9904 | €9,111 | €20,741 | +€11,630 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €9,111 | €20,741 | +€11,630 | +128% |
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 13 October 2026 via checked.be.