B.O.N.J.: 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.
B.O.N.J.
Largest movements
- Current investments +€51,994
new in 2025: €51,994
- Cash -€23,089
down €23,089 (-55.6%), from €41,528 to €18,439
mainly Current investments (-€51,994) and Receivables within one year (-€17,283)
- Receivables within one year +€17,283
up €17,283 (+1,296%), from €1,334 to €18,617
- Profit (loss) carried forward +€43,183
up €43,183 (+133%), from €32,588 to €75,771
- Tax, wage and social debts +€3,224
up €3,224 (+34.0%), from €9,477 to €12,701
of which Taxes: +€4,324
- Gross operating margin +€20,211
up €20,211 (+58.8%), from €34,402 to €54,613
- Taxes +€4,129
up €4,129 (+59.2%), from €6,972 to €11,101
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 | €43,741 | €89,547 | +€45,806 | +105% |
| Fixed assets | 21/28 | €879 | €497 | -€383 | -43.5% |
| Tangible fixed assets | 22/27 | €879 | €497 | -€383 | -43.5% |
| Plant, machinery and equipment | 23 | €879 | €497 | -€383 | -43.5% |
| Current assets | 29/58 | €42,862 | €89,050 | +€46,188 | +108% |
| Amounts receivable within one year | 40/41 | €1,334 | €18,617 | +€17,283 | +1,296% |
| Other amounts receivable | 41 | €1,334 | €18,617 | +€17,283 | +1,296% |
| Current investments | 50/53 | - | €51,994 | +€51,994 | |
| Cash at bank and in hand | 54/58 | €41,528 | €18,439 | -€23,089 | -55.6% |
| Total equity and liabilities | 10/49 | €43,741 | €89,547 | +€45,806 | +105% |
| Equity | 10/15 | €33,588 | €76,771 | +€43,183 | +129% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,588 | €75,771 | +€43,183 | +133% |
| Amounts payable | 17/49 | €10,153 | €12,776 | +€2,623 | +25.8% |
| Amounts payable within one year | 42/48 | €10,153 | €12,776 | +€2,623 | +25.8% |
| Trade debts | 44 | €75 | €75 | = | 0.0% |
| Suppliers | 440/4 | €75 | €75 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,477 | €12,701 | +€3,224 | +34.0% |
| Taxes | 450/3 | €8,377 | €12,701 | +€4,324 | +51.6% |
| Remuneration and social security | 454/9 | €1,100 | - | -€1,100 | |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €383 | +€114 | +42.4% |
| Other operating charges | 640/8 | - | €54 | +€54 | |
| Gross operating margin | 9900 | €34,402 | €54,613 | +€20,211 | +58.8% |
| Operating profit (loss) | 9901 | €34,133 | €54,176 | +€20,043 | +58.7% |
| Financial income | 75/76B | €4 | €160 | +€157 | +4,381% |
| Recurring financial income | 75 | €4 | €160 | +€157 | +4,381% |
| Financial charges | 65/66B | €7 | €52 | +€46 | +666% |
| Recurring financial charges | 65 | €7 | €52 | +€46 | +666% |
| Profit (loss) for the period before taxes | 9903 | €34,130 | €54,284 | +€20,154 | +59.1% |
| Income taxes | 67/77 | €6,972 | €11,101 | +€4,129 | +59.2% |
| Profit (loss) for the period | 9904 | €27,158 | €43,183 | +€16,025 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,158 | €43,183 | +€16,025 | +59.0% |
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 26 October 2026 via checked.be.