DE BONNETERIE: 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 BONNETERIE
Largest movements
- Receivables within one year +€45,834
up €45,834 (+47.9%), from €95,767 to €141,600
of which Trade receivables: +€42,586
- Cash +€5,249
up €5,249 (+5.0%), from €105,400 to €110,649
mainly Net result for the year (+€43,870) and Trade debts (+€15,649)
- Reserves +€43,870
up €43,870 (+31.7%), from €138,414 to €182,284
- Trade debts +€15,649
up €15,649 (+23.5%), from €66,597 to €82,246
- Tax, wage and social debts -€3,704
down €3,704 (-100%), from €3,704 to €0
- Advances received -€3,600
down €3,600 (-100%), from €3,600 to €0
- Gross operating margin -€13,507
down €13,507 (-16.7%), from €81,070 to €67,563
- Taxes -€3,144
down €3,144 (-17.3%), from €18,182 to €15,037
- Other operating charges -€1,019
down €1,019 (-29.2%), from €3,491 to €2,471
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 | €218,379 | €270,640 | +€52,261 | +23.9% |
| Fixed assets | 21/28 | €15,873 | €18,390 | +€2,518 | +15.9% |
| Tangible fixed assets | 22/27 | €15,873 | €18,390 | +€2,518 | +15.9% |
| Plant, machinery and equipment | 23 | €6,698 | €5,100 | -€1,598 | -23.9% |
| Furniture and vehicles | 24 | €133 | €6,714 | +€6,581 | +4,967% |
| Other tangible fixed assets | 26 | €9,043 | €6,577 | -€2,466 | -27.3% |
| Current assets | 29/58 | €202,506 | €252,249 | +€49,743 | +24.6% |
| Amounts receivable within one year | 40/41 | €95,767 | €141,600 | +€45,834 | +47.9% |
| Trade receivables | 40 | €20,925 | €63,511 | +€42,586 | +204% |
| Other amounts receivable | 41 | €74,842 | €78,089 | +€3,247 | +4.3% |
| Cash at bank and in hand | 54/58 | €105,400 | €110,649 | +€5,249 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,340 | €0 | -€1,340 | -100% |
| Total equity and liabilities | 10/49 | €218,379 | €270,640 | +€52,261 | +23.9% |
| Equity | 10/15 | €142,414 | €186,284 | +€43,870 | +30.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €138,414 | €182,284 | +€43,870 | +31.7% |
| Distributable reserves | 133 | €138,414 | €182,284 | +€43,870 | +31.7% |
| Amounts payable | 17/49 | €75,965 | €84,356 | +€8,391 | +11.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €75,965 | €84,356 | +€8,391 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €2,065 | €0 | -€2,065 | -100% |
| Financial debts | 43 | - | €2,111 | +€2,111 | |
| Credit institutions | 430/8 | - | €2,111 | +€2,111 | |
| Trade debts | 44 | €66,597 | €82,246 | +€15,649 | +23.5% |
| Suppliers | 440/4 | €66,597 | €82,246 | +€15,649 | +23.5% |
| Advances received on contracts in progress | 46 | €3,600 | €0 | -€3,600 | -100% |
| Taxes, remuneration and social security | 45 | €3,704 | €0 | -€3,704 | -100% |
| Taxes | 450/3 | €3,704 | €0 | -€3,704 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,633 | €5,575 | -€58 | -1.0% |
| Other operating charges | 640/8 | €3,491 | €2,471 | -€1,019 | -29.2% |
| Gross operating margin | 9900 | €81,070 | €67,563 | -€13,507 | -16.7% |
| Operating profit (loss) | 9901 | €71,946 | €59,516 | -€12,430 | -17.3% |
| Financial income | 75/76B | €22 | €28 | +€5 | +23.3% |
| Recurring financial income | 75 | €22 | €28 | +€5 | +23.3% |
| Financial charges | 65/66B | €864 | €637 | -€227 | -26.3% |
| Recurring financial charges | 65 | €864 | €637 | -€227 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €71,104 | €58,907 | -€12,197 | -17.2% |
| Income taxes | 67/77 | €18,182 | €15,037 | -€3,144 | -17.3% |
| Profit (loss) for the period | 9904 | €52,923 | €43,870 | -€9,053 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,923 | €43,870 | -€9,053 | -17.1% |
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 31 October 2026 via checked.be.