BUREAU BONGAERTS: 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.
BUREAU BONGAERTS
Largest movements
- Tangible fixed assets -€7,750
down €7,750 (-10.2%), from €76,150 to €68,400
- Receivables within one year +€3,282
up €3,282 (+651%), from €504 to €3,786
of which Trade receivables: +€3,786
- Cash +€2,642
up €2,642 (+45.7%), from €5,785 to €8,427
mainly Other debts (+€8,983) and Depreciation (+€7,750)
- Profit (loss) carried forward -€10,817
down €10,817 (-12.3%), from -€88,206 to -€99,024
- Other debts +€8,983
up €8,983 (+115%), from €7,843 to €16,826
- Tax, wage and social debts +€923
up €923 (+149%), from €620 to €1,543
- Trade debts -€915
down €915 (-91.7%), from €998 to €83
- Gross operating margin +€3,862
up €3,862 (+99.8%), from -€3,870 to -€7
- Other operating charges +€70
up €70 (+3.1%), from €2,227 to €2,297
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 | €82,440 | €80,613 | -€1,827 | -2.2% |
| Fixed assets | 21/28 | €76,150 | €68,400 | -€7,750 | -10.2% |
| Tangible fixed assets | 22/27 | €76,150 | €68,400 | -€7,750 | -10.2% |
| Land and buildings | 22 | €76,150 | €68,400 | -€7,750 | -10.2% |
| Current assets | 29/58 | €6,290 | €12,213 | +€5,923 | +94.2% |
| Amounts receivable within one year | 40/41 | €504 | €3,786 | +€3,282 | +651% |
| Trade receivables | 40 | - | €3,786 | +€3,786 | |
| Other amounts receivable | 41 | €504 | - | -€504 | |
| Cash at bank and in hand | 54/58 | €5,785 | €8,427 | +€2,642 | +45.7% |
| Total equity and liabilities | 10/49 | €82,440 | €80,613 | -€1,827 | -2.2% |
| Equity | 10/15 | €72,979 | €62,162 | -€10,817 | -14.8% |
| Contributions | 10/11 | €154,492 | €154,492 | = | 0.0% |
| Reserves | 13 | €6,693 | €6,693 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,215 | €6,215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,215 | €6,215 | = | 0.0% |
| Tax-exempt reserves | 132 | €478 | €478 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,206 | -€99,024 | -€10,817 | -12.3% |
| Amounts payable | 17/49 | €9,461 | €18,451 | +€8,991 | +95.0% |
| Amounts payable within one year | 42/48 | €9,461 | €18,451 | +€8,991 | +95.0% |
| Trade debts | 44 | €998 | €83 | -€915 | -91.7% |
| Suppliers | 440/4 | €998 | €83 | -€915 | -91.7% |
| Taxes, remuneration and social security | 45 | €620 | €1,543 | +€923 | +149% |
| Taxes | 450/3 | €620 | €1,543 | +€923 | +149% |
| Other amounts payable | 47/48 | €7,843 | €16,826 | +€8,983 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,750 | €7,750 | = | 0.0% |
| Other operating charges | 640/8 | €2,227 | €2,297 | +€70 | +3.1% |
| Gross operating margin | 9900 | -€3,870 | -€7 | +€3,862 | +99.8% |
| Operating profit (loss) | 9901 | -€13,847 | -€10,054 | +€3,792 | +27.4% |
| Financial income | 75/76B | €7 | €5 | -€2 | -32.6% |
| Recurring financial income | 75 | €7 | €5 | -€2 | -32.6% |
| Financial charges | 65/66B | €425 | €447 | +€22 | +5.2% |
| Recurring financial charges | 65 | €425 | €447 | +€22 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,264 | -€10,496 | +€3,768 | +26.4% |
| Income taxes | 67/77 | €318 | €321 | +€3 | +0.8% |
| Profit (loss) for the period | 9904 | -€14,583 | -€10,817 | +€3,765 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,583 | -€10,817 | +€3,765 | +25.8% |
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 20 October 2026 via checked.be.