DIRK BONTE: 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.
DIRK BONTE
Largest movements
- Cash +€96,804
up €96,804 (+62.5%), from €154,959 to €251,763
mainly Advances received (+€65,000) and Net result for the year (+€15,051)
- Receivables within one year -€8,591
down €8,591 (-33.8%), from €25,414 to €16,823
- Tangible fixed assets -€2,746
no longer reported in 2025 (was €2,746)
- Advances received +€65,000
new in 2025: €65,000
- Reserves +€15,050
up €15,050 (+12.7%), from €118,569 to €133,619
of which Distributable reserves: +€15,050
- Tax, wage and social debts +€5,638
up €5,638 (+142%), from €3,958 to €9,596
of which Taxes: +€5,638
- Financial income +€3,150
new in 2025: €3,150
- Taxes +€2,247
up €2,247 (+52.9%), from €4,250 to €6,497
- Gross operating margin -€1,596
down €1,596 (-7.4%), from €21,465 to €19,869
- Depreciation -€343
no longer reported in 2025 (was €343)
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 | €184,525 | €269,288 | +€84,763 | +45.9% |
| Fixed assets | 21/28 | €2,746 | - | -€2,746 | |
| Tangible fixed assets | 22/27 | €2,746 | - | -€2,746 | |
| Plant, machinery and equipment | 23 | €2,746 | - | -€2,746 | |
| Current assets | 29/58 | €181,779 | €269,288 | +€87,509 | +48.1% |
| Amounts receivable within one year | 40/41 | €25,414 | €16,823 | -€8,591 | -33.8% |
| Trade receivables | 40 | €25,414 | €16,823 | -€8,591 | -33.8% |
| Cash at bank and in hand | 54/58 | €154,959 | €251,763 | +€96,804 | +62.5% |
| Deferred charges and accrued income | 490/1 | €1,406 | €702 | -€704 | -50.1% |
| Total equity and liabilities | 10/49 | €184,525 | €269,288 | +€84,763 | +45.9% |
| Equity | 10/15 | €132,831 | €147,881 | +€15,050 | +11.3% |
| Contributions | 10/11 | €14,262 | €14,262 | = | 0.0% |
| Reserves | 13 | €118,569 | €133,619 | +€15,050 | +12.7% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €113,569 | €128,619 | +€15,050 | +13.3% |
| Amounts payable | 17/49 | €51,694 | €121,407 | +€69,713 | +135% |
| Amounts payable within one year | 42/48 | €51,694 | €121,407 | +€69,713 | +135% |
| Trade debts | 44 | €3,554 | €3,729 | +€175 | +4.9% |
| Suppliers | 440/4 | €3,554 | €3,729 | +€175 | +4.9% |
| Advances received on contracts in progress | 46 | - | €65,000 | +€65,000 | |
| Taxes, remuneration and social security | 45 | €3,958 | €9,596 | +€5,638 | +142% |
| Taxes | 450/3 | €2,658 | €8,296 | +€5,638 | +212% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €44,182 | €43,082 | -€1,100 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | - | -€343 | |
| Other operating charges | 640/8 | €1,202 | €1,362 | +€160 | +13.3% |
| Gross operating margin | 9900 | €21,465 | €19,869 | -€1,596 | -7.4% |
| Operating profit (loss) | 9901 | €19,920 | €18,507 | -€1,413 | -7.1% |
| Financial income | 75/76B | - | €3,150 | +€3,150 | |
| Recurring financial income | 75 | - | €3,150 | +€3,150 | |
| Financial charges | 65/66B | €24 | €109 | +€85 | +354% |
| Recurring financial charges | 65 | €24 | €109 | +€85 | +354% |
| Profit (loss) for the period before taxes | 9903 | €19,896 | €21,548 | +€1,652 | +8.3% |
| Income taxes | 67/77 | €4,250 | €6,497 | +€2,247 | +52.9% |
| Profit (loss) for the period | 9904 | €15,646 | €15,051 | -€595 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,646 | €15,051 | -€595 | -3.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.