ETS. BONAVENTURE: 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.
ETS. BONAVENTURE
Largest movements
- Tangible fixed assets -€7,954
down €7,954 (-2.9%), from €271,916 to €263,962
of which Land and buildings: -€8,192
- Other debts -€4,776
down €4,776 (-23.6%), from €20,230 to €15,454
- Gross operating margin -€3,688
down €3,688 (-8.9%), from €41,253 to €37,565
- Depreciation -€3,042
down €3,042 (-18.5%), from €16,459 to €13,417
- Financial charges -€435
down €435 (-32.6%), from €1,334 to €899
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.
Cash bridge derived
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 | €385,793 | €379,452 | -€6,341 | -1.6% |
| Fixed assets | 21/28 | €271,916 | €263,962 | -€7,954 | -2.9% |
| Tangible fixed assets | 22/27 | €271,916 | €263,962 | -€7,954 | -2.9% |
| Land and buildings | 22 | €267,195 | €259,003 | -€8,192 | -3.1% |
| Plant, machinery and equipment | 23 | €4,721 | €4,959 | +€238 | +5.0% |
| Current assets | 29/58 | €113,877 | €115,490 | +€1,613 | +1.4% |
| Stocks and contracts in progress | 3 | €5,893 | €7,182 | +€1,289 | +21.9% |
| Stocks | 30/36 | €5,893 | €7,182 | +€1,289 | +21.9% |
| Amounts receivable within one year | 40/41 | €12,278 | €10,548 | -€1,730 | -14.1% |
| Trade receivables | 40 | €11,668 | €10,543 | -€1,124 | -9.6% |
| Other amounts receivable | 41 | €610 | €5 | -€605 | -99.2% |
| Cash at bank and in hand | 54/58 | €91,844 | €95,086 | +€3,242 | +3.5% |
| Deferred charges and accrued income | 490/1 | €3,863 | €2,675 | -€1,188 | -30.8% |
| Total equity and liabilities | 10/49 | €385,793 | €379,452 | -€6,341 | -1.6% |
| Equity | 10/15 | €348,393 | €347,959 | -€435 | -0.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €47,708 | €47,273 | -€435 | -0.9% |
| Distributable reserves | 133 | €47,708 | €47,273 | -€435 | -0.9% |
| Profit (loss) carried forward | 14 | €100,686 | €100,686 | = | 0.0% |
| Amounts payable | 17/49 | €37,399 | €31,493 | -€5,906 | -15.8% |
| Amounts payable within one year | 42/48 | €37,189 | €31,453 | -€5,736 | -15.4% |
| Trade debts | 44 | €10,883 | €9,740 | -€1,143 | -10.5% |
| Suppliers | 440/4 | €10,883 | €9,740 | -€1,143 | -10.5% |
| Taxes, remuneration and social security | 45 | €6,076 | €6,259 | +€183 | +3.0% |
| Taxes | 450/3 | €6,076 | €6,259 | +€183 | +3.0% |
| Other amounts payable | 47/48 | €20,230 | €15,454 | -€4,776 | -23.6% |
| Accrued charges and deferred income | 492/3 | €210 | €40 | -€170 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,459 | €13,417 | -€3,042 | -18.5% |
| Other operating charges | 640/8 | €6,818 | €6,912 | +€94 | +1.4% |
| Gross operating margin | 9900 | €41,253 | €37,565 | -€3,688 | -8.9% |
| Operating profit (loss) | 9901 | €17,976 | €17,235 | -€741 | -4.1% |
| Financial income | 75/76B | €42 | €0 | -€42 | -100.0% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -100.0% |
| Financial charges | 65/66B | €1,334 | €899 | -€435 | -32.6% |
| Recurring financial charges | 65 | €1,334 | €899 | -€435 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €16,684 | €16,336 | -€348 | -2.1% |
| Income taxes | 67/77 | €5,162 | €5,063 | -€99 | -1.9% |
| Profit (loss) for the period | 9904 | €11,522 | €11,272 | -€249 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,522 | €11,272 | -€249 | -2.2% |
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 12 October 2026 via checked.be.