JACQUES BONTEMPS: what changed
Two fiscal 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.
JACQUES BONTEMPS
Largest movements
- Cash +€11,370
up €11,370 (+116.1%), from €9,791 to €21,161
mainly Net result for the year (+€32,435) and Depreciation (+€5,443)
- Receivables within one year +€6,566
up €6,566 (+145.8%), from €4,503 to €11,068
of which Trade receivables: +€5,513
- Tangible fixed assets -€5,443
down €5,443 (-6.7%), from €81,641 to €76,199
- Reserves +€31,500
new in 2025: €31,500
- Debts after one year -€10,069
down €10,069 (-23.0%), from €43,797 to €33,728
- Other debts -€6,241
no longer reported in 2025 (was €6,241)
- Trade debts -€1,925
down €1,925 (-40.9%), from €4,702 to €2,778
- Tax, wage and social debts -€1,850
down €1,850 (-37.0%), from €5,000 to €3,150
of which Remuneration and social security: -€5,000
- Gross operating margin +€18,784
up €18,784 (+75.9%), from €24,743 to €43,527
- Taxes +€3,150
new in 2025: €3,150
- Other operating charges -€563
down €563 (-25.5%), from €2,211 to €1,648
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 | €95,935 | €108,428 | +€12,493 | +13.0% |
| Fixed assets | 21/28 | €81,641 | €76,199 | -€5,443 | -6.7% |
| Tangible fixed assets | 22/27 | €81,641 | €76,199 | -€5,443 | -6.7% |
| Land and buildings | 22 | €81,641 | €76,199 | -€5,443 | -6.7% |
| Current assets | 29/58 | €14,294 | €32,230 | +€17,936 | +125.5% |
| Amounts receivable within one year | 40/41 | €4,503 | €11,068 | +€6,566 | +145.8% |
| Trade receivables | 40 | €3,660 | €9,173 | +€5,513 | +150.6% |
| Other amounts receivable | 41 | €843 | €1,895 | +€1,053 | +124.9% |
| Cash at bank and in hand | 54/58 | €9,791 | €21,161 | +€11,370 | +116.1% |
| Total equity and liabilities | 10/49 | €95,935 | €108,428 | +€12,493 | +13.0% |
| Equity | 10/15 | €26,268 | €58,703 | +€32,435 | +123.5% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | - | €31,500 | +€31,500 | |
| Distributable reserves | 133 | - | €31,500 | +€31,500 | |
| Profit (loss) carried forward | 14 | -€54,297 | -€53,362 | +€935 | +1.7% |
| Amounts payable | 17/49 | €69,667 | €49,725 | -€19,942 | -28.6% |
| Amounts payable after more than one year | 17 | €43,797 | €33,728 | -€10,069 | -23.0% |
| Financial debts | 170/4 | €43,797 | €33,728 | -€10,069 | -23.0% |
| Amounts payable within one year | 42/48 | €25,870 | €15,997 | -€9,873 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €9,927 | €10,069 | +€142 | +1.4% |
| Trade debts | 44 | €4,702 | €2,778 | -€1,925 | -40.9% |
| Suppliers | 440/4 | €4,702 | €2,778 | -€1,925 | -40.9% |
| Taxes, remuneration and social security | 45 | €5,000 | €3,150 | -€1,850 | -37.0% |
| Taxes | 450/3 | - | €3,150 | +€3,150 | |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Other amounts payable | 47/48 | €6,241 | - | -€6,241 | |
| Remuneration, social security and pensions | 62 | €178 | - | -€178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,595 | €5,443 | -€152 | -2.7% |
| Other operating charges | 640/8 | €2,211 | €1,648 | -€563 | -25.5% |
| Gross operating margin | 9900 | €24,743 | €43,527 | +€18,784 | +75.9% |
| Operating profit (loss) | 9901 | €16,759 | €36,436 | +€19,677 | +117.4% |
| Financial charges | 65/66B | €1,017 | €851 | -€166 | -16.3% |
| Recurring financial charges | 65 | €1,017 | €851 | -€166 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €15,742 | €35,585 | +€19,843 | +126.1% |
| Income taxes | 67/77 | - | €3,150 | +€3,150 | |
| Profit (loss) for the period | 9904 | €15,742 | €32,435 | +€16,693 | +106.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,742 | €32,435 | +€16,693 | +106.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.