STEVEN 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.
STEVEN BONTE
Largest movements
- Cash -€6,625
down €6,625 (-100%), from €6,625 to €0
mainly Receivables within one year (-€3,776) and Tax, wage and social debts (-€3,396)
- Receivables within one year +€3,776
up €3,776 (+9.2%), from €41,166 to €44,942
of which Other amounts receivable: +€25,621
- Tax, wage and social debts -€3,396
down €3,396 (-91.4%), from €3,715 to €319
- Current portion of long-term debt +€3,316
new in 2026: €3,316
- Trade debts -€2,877
down €2,877 (-100%), from €2,877 to €0
- Gross operating margin -€8,936
down €8,936 (-99.2%), from €9,007 to €70
- Taxes -€2,327
down €2,327 (-88.0%), from €2,646 to €319
- Depreciation -€653
down €653 (-100%), from €653 to €0
- Other operating charges -€631
down €631 (-59.8%), from €1,056 to €425
- Financial income +€234
up €234 (+23.5%), from €996 to €1,229
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,124 | €44,942 | -€3,181 | -6.6% |
| Fixed assets | 21/28 | €332 | €0 | -€332 | -100% |
| Tangible fixed assets | 22/27 | €332 | €0 | -€332 | -100% |
| Furniture and vehicles | 24 | €332 | €0 | -€332 | -100% |
| Current assets | 29/58 | €47,791 | €44,942 | -€2,849 | -6.0% |
| Amounts receivable within one year | 40/41 | €41,166 | €44,942 | +€3,776 | +9.2% |
| Trade receivables | 40 | €21,845 | €0 | -€21,845 | -100% |
| Other amounts receivable | 41 | €19,321 | €44,942 | +€25,621 | +133% |
| Cash at bank and in hand | 54/58 | €6,625 | €0 | -€6,625 | -100% |
| Total equity and liabilities | 10/49 | €48,124 | €44,942 | -€3,181 | -6.6% |
| Equity | 10/15 | €41,161 | €41,307 | +€146 | +0.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,161 | €38,161 | = | 0.0% |
| Distributable reserves | 133 | €38,161 | €38,161 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €146 | +€146 | |
| Amounts payable | 17/49 | €6,963 | €3,635 | -€3,327 | -47.8% |
| Amounts payable within one year | 42/48 | €6,591 | €3,635 | -€2,956 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,316 | +€3,316 | |
| Trade debts | 44 | €2,877 | €0 | -€2,877 | -100% |
| Suppliers | 440/4 | €2,877 | €0 | -€2,877 | -100% |
| Taxes, remuneration and social security | 45 | €3,715 | €319 | -€3,396 | -91.4% |
| Taxes | 450/3 | €3,715 | €319 | -€3,396 | -91.4% |
| Accrued charges and deferred income | 492/3 | €371 | €0 | -€371 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | €0 | -€653 | -100% |
| Other operating charges | 640/8 | €1,056 | €425 | -€631 | -59.8% |
| Gross operating margin | 9900 | €9,007 | €70 | -€8,936 | -99.2% |
| Operating profit (loss) | 9901 | €7,297 | -€355 | -€7,652 | |
| Financial income | 75/76B | €996 | €1,229 | +€234 | +23.5% |
| Recurring financial income | 75 | €996 | €1,229 | +€234 | +23.5% |
| Financial charges | 65/66B | €377 | €410 | +€32 | +8.6% |
| Recurring financial charges | 65 | €377 | €410 | +€32 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €7,916 | €465 | -€7,451 | -94.1% |
| Income taxes | 67/77 | €2,646 | €319 | -€2,327 | -88.0% |
| Profit (loss) for the period | 9904 | €5,270 | €146 | -€5,123 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,270 | €146 | -€5,123 | -97.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.