BONTERRA: what changed
BONTERRA
Largest movements
- Cash +€61,317
up €61,317 (+6,132%), from €1,000 to €62,317
mainly Net result for the year (+€43,695) and Tax, wage and social debts (+€13,314)
- Receivables within one year +€5,529
up €5,529 (+1,459%), from €379 to €5,908
of which Trade receivables: +€5,908
- Tangible fixed assets +€1,189
new in 2026: €1,189
- Deferred charges and accrued income +€1,021
new in 2026: €1,021
- Reserves +€41,000
new in 2026: €41,000
- Tax, wage and social debts +€13,314
new in 2026: €13,314
- Other debts +€10,025
up €10,025 (+655%), from €1,532 to €11,556
- Profit (loss) carried forward +€2,695
up €2,695, from -€1,805 to €890
- Accrued charges and deferred income +€2,000
new in 2026: €2,000
- Gross operating margin +€58,096
up €58,096, from -€1,805 to €56,291
- Taxes +€10,957
new in 2026: €10,957
- Financial charges +€1,394
new in 2026: €1,394
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,379 | €70,435 | +€69,056 | +5,008% |
| Fixed assets | 21/28 | - | €1,189 | +€1,189 | |
| Tangible fixed assets | 22/27 | - | €1,189 | +€1,189 | |
| Furniture and vehicles | 24 | - | €1,189 | +€1,189 | |
| Current assets | 29/58 | €1,379 | €69,247 | +€67,868 | +4,922% |
| Amounts receivable within one year | 40/41 | €379 | €5,908 | +€5,529 | +1,459% |
| Trade receivables | 40 | - | €5,908 | +€5,908 | |
| Other amounts receivable | 41 | €379 | - | -€379 | |
| Cash at bank and in hand | 54/58 | €1,000 | €62,317 | +€61,317 | +6,132% |
| Deferred charges and accrued income | 490/1 | - | €1,021 | +€1,021 | |
| Total equity and liabilities | 10/49 | €1,379 | €70,435 | +€69,056 | +5,008% |
| Equity | 10/15 | -€805 | €42,890 | +€43,695 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €41,000 | +€41,000 | |
| Distributable reserves | 133 | - | €41,000 | +€41,000 | |
| Profit (loss) carried forward | 14 | -€1,805 | €890 | +€2,695 | |
| Amounts payable | 17/49 | €2,184 | €27,545 | +€25,362 | +1,161% |
| Amounts payable within one year | 42/48 | €2,184 | €25,545 | +€23,362 | +1,070% |
| Trade debts | 44 | €652 | €675 | +€23 | +3.6% |
| Suppliers | 440/4 | €652 | €675 | +€23 | +3.6% |
| Taxes, remuneration and social security | 45 | - | €13,314 | +€13,314 | |
| Taxes | 450/3 | - | €13,314 | +€13,314 | |
| Other amounts payable | 47/48 | €1,532 | €11,556 | +€10,025 | +655% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €245 | +€245 | |
| Gross operating margin | 9900 | -€1,805 | €56,291 | +€58,096 | |
| Operating profit (loss) | 9901 | -€1,805 | €56,046 | +€57,851 | |
| Financial charges | 65/66B | - | €1,394 | +€1,394 | |
| Recurring financial charges | 65 | - | €1,394 | +€1,394 | |
| Profit (loss) for the period before taxes | 9903 | -€1,805 | €54,652 | +€56,457 | |
| Income taxes | 67/77 | - | €10,957 | +€10,957 | |
| Profit (loss) for the period | 9904 | -€1,805 | €43,695 | +€45,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,805 | €43,695 | +€45,500 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.