SK BONEPUT: 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.
SK BONEPUT
Largest movements
- Tangible fixed assets -€58,293
down €58,293 (-7.7%), from €753,340 to €695,046
of which Land and buildings: -€60,058
- Receivables within one year -€9,958
down €9,958 (-54.6%), from €18,243 to €8,284
of which Trade receivables: -€9,958
- Debts after one year -€41,521
down €41,521 (-6.7%), from €623,661 to €582,140
of which Financial debts: -€41,521
- Profit (loss) carried forward -€18,322
down €18,322 (-4.5%), from -€405,753 to -€424,075
- Other debts -€12,991
down €12,991 (-16.2%), from €80,400 to €67,409
- Depreciation +€993
up €993 (+1.7%), from €60,075 to €61,068
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 | €792,898 | €727,816 | -€65,081 | -8.2% |
| Fixed assets | 21/28 | €753,340 | €695,046 | -€58,293 | -7.7% |
| Tangible fixed assets | 22/27 | €753,340 | €695,046 | -€58,293 | -7.7% |
| Land and buildings | 22 | €751,114 | €691,056 | -€60,058 | -8.0% |
| Plant, machinery and equipment | 23 | €2,226 | €3,991 | +€1,765 | +79.3% |
| Current assets | 29/58 | €39,558 | €32,770 | -€6,788 | -17.2% |
| Amounts receivable within one year | 40/41 | €18,243 | €8,284 | -€9,958 | -54.6% |
| Trade receivables | 40 | €12,769 | €2,810 | -€9,958 | -78.0% |
| Other amounts receivable | 41 | €5,474 | €5,474 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,812 | €20,390 | +€7,578 | +59.1% |
| Deferred charges and accrued income | 490/1 | €8,504 | €4,096 | -€4,407 | -51.8% |
| Total equity and liabilities | 10/49 | €792,898 | €727,816 | -€65,081 | -8.2% |
| Equity | 10/15 | €44,247 | €25,925 | -€18,322 | -41.4% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€405,753 | -€424,075 | -€18,322 | -4.5% |
| Amounts payable | 17/49 | €748,650 | €701,891 | -€46,759 | -6.2% |
| Amounts payable after more than one year | 17 | €623,661 | €582,140 | -€41,521 | -6.7% |
| Financial debts | 170/4 | €323,421 | €281,900 | -€41,521 | -12.8% |
| Other amounts payable | 178/9 | €300,240 | €300,240 | = | 0.0% |
| Amounts payable within one year | 42/48 | €124,989 | €119,751 | -€5,238 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €41,044 | €41,521 | +€477 | +1.2% |
| Trade debts | 44 | €3,202 | €5,983 | +€2,780 | +86.8% |
| Suppliers | 440/4 | €3,202 | €5,983 | +€2,780 | +86.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €343 | €4,838 | +€4,495 | +1,310% |
| Taxes | 450/3 | €343 | €4,838 | +€4,495 | +1,310% |
| Other amounts payable | 47/48 | €80,400 | €67,409 | -€12,991 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,075 | €61,068 | +€993 | +1.7% |
| Other operating charges | 640/8 | €12,103 | €11,883 | -€220 | -1.8% |
| Non-recurring operating charges | 66A | €3,791 | €16,634 | +€12,843 | +339% |
| Gross operating margin | 9900 | €75,718 | €75,709 | -€9 | 0.0% |
| Operating profit (loss) | 9901 | -€251 | -€13,876 | -€13,625 | -5,430% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €4,960 | €4,447 | -€513 | -10.3% |
| Recurring financial charges | 65 | €4,960 | €4,447 | -€513 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,211 | -€18,322 | -€13,112 | -252% |
| Profit (loss) for the period | 9904 | -€5,211 | -€18,322 | -€13,112 | -252% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,211 | -€18,322 | -€13,112 | -252% |
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 18 October 2026 via checked.be.