DE BONDT: 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.
DE BONDT
Largest movements
- Tangible fixed assets -€14,277
down €14,277 (-15.2%), from €94,051 to €79,774
of which Furniture and vehicles: -€9,097
- Receivables within one year -€9,035
down €9,035 (-33.2%), from €27,221 to €18,186
of which Other amounts receivable: -€9,644
- Cash +€2,308
up €2,308 (+17.7%), from €13,037 to €15,345
mainly Depreciation (+€19,141) and Receivables within one year (+€9,035)
- Other debts -€12,678
down €12,678 (-12.1%), from €104,372 to €91,694
- Trade debts -€4,976
down €4,976 (-69.2%), from €7,188 to €2,212
- Profit (loss) carried forward -€2,549
down €2,549 (-4.2%), from -€60,706 to -€63,255
- Depreciation +€7,989
up €7,989 (+71.6%), from €11,152 to €19,141
- Gross operating margin +€3,737
up €3,737 (+26.7%), from €14,020 to €17,757
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 | €143,959 | €123,648 | -€20,311 | -14.1% |
| Fixed assets | 21/28 | €94,401 | €80,124 | -€14,277 | -15.1% |
| Tangible fixed assets | 22/27 | €94,051 | €79,774 | -€14,277 | -15.2% |
| Land and buildings | 22 | €1,300 | €1,151 | -€149 | -11.5% |
| Plant, machinery and equipment | 23 | €22,439 | €17,408 | -€5,031 | -22.4% |
| Furniture and vehicles | 24 | €70,312 | €61,215 | -€9,097 | -12.9% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €49,558 | €43,524 | -€6,034 | -12.2% |
| Stocks and contracts in progress | 3 | €8,230 | €8,900 | +€670 | +8.1% |
| Stocks | 30/36 | €8,230 | €8,900 | +€670 | +8.1% |
| Amounts receivable within one year | 40/41 | €27,221 | €18,186 | -€9,035 | -33.2% |
| Trade receivables | 40 | €14,728 | €15,337 | +€609 | +4.1% |
| Other amounts receivable | 41 | €12,493 | €2,849 | -€9,644 | -77.2% |
| Cash at bank and in hand | 54/58 | €13,037 | €15,345 | +€2,308 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,070 | €1,093 | +€23 | +2.1% |
| Total equity and liabilities | 10/49 | €143,959 | €123,648 | -€20,311 | -14.1% |
| Equity | 10/15 | €3,746 | €1,197 | -€2,549 | -68.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,452 | €2,452 | = | 0.0% |
| Distributable reserves | 133 | €2,452 | €2,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,706 | -€63,255 | -€2,549 | -4.2% |
| Amounts payable | 17/49 | €140,213 | €122,451 | -€17,762 | -12.7% |
| Amounts payable after more than one year | 17 | €18,014 | €18,014 | = | 0.0% |
| Financial debts | 170/4 | €18,014 | €18,014 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,199 | €104,437 | -€17,762 | -14.5% |
| Trade debts | 44 | €7,188 | €2,212 | -€4,976 | -69.2% |
| Suppliers | 440/4 | €7,188 | €2,212 | -€4,976 | -69.2% |
| Advances received on contracts in progress | 46 | €664 | - | -€664 | |
| Taxes, remuneration and social security | 45 | €9,975 | €10,531 | +€556 | +5.6% |
| Taxes | 450/3 | - | €556 | +€556 | |
| Remuneration and social security | 454/9 | €9,975 | €9,975 | = | 0.0% |
| Other amounts payable | 47/48 | €104,372 | €91,694 | -€12,678 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,152 | €19,141 | +€7,989 | +71.6% |
| Other operating charges | 640/8 | €62 | €124 | +€62 | +100% |
| Gross operating margin | 9900 | €14,020 | €17,757 | +€3,737 | +26.7% |
| Operating profit (loss) | 9901 | €2,806 | -€1,508 | -€4,314 | |
| Financial income | 75/76B | €1 | €64 | +€63 | +6,300% |
| Recurring financial income | 75 | €1 | €64 | +€63 | +6,300% |
| Financial charges | 65/66B | €1,210 | €1,105 | -€105 | -8.7% |
| Recurring financial charges | 65 | €1,210 | €1,105 | -€105 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €1,597 | -€2,549 | -€4,146 | |
| Profit (loss) for the period | 9904 | €1,597 | -€2,549 | -€4,146 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,597 | -€2,549 | -€4,146 |
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 26 October 2026 via checked.be.