Billy Bonka: 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.
Billy Bonka
Largest movements
- Receivables within one year +€11,420
up €11,420 (+71.4%), from €15,983 to €27,403
of which Trade receivables: +€11,640
- Tangible fixed assets +€2,527
up €2,527 (+129%), from €1,953 to €4,480
of which Furniture and vehicles: +€2,558
- Profit (loss) carried forward +€12,328
up €12,328 (+68.5%), from -€18,008 to -€5,680
- Debts after one year -€5,151
down €5,151 (-66.5%), from €7,745 to €2,595
- Current portion of long-term debt +€5,151
up €5,151 (+47.5%), from €10,842 to €15,993
- Tax, wage and social debts +€1,683
up €1,683 (+272%), from €618 to €2,300
- Accrued charges and deferred income +€492
up €492 (+35.5%), from €1,386 to €1,878
- Gross operating margin -€8,003
down €8,003 (-33.0%), from €24,289 to €16,285
- Depreciation +€933
up €933 (+122%), from €762 to €1,695
- Financial charges +€289
up €289 (+73.8%), from €391 to €680
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 | €22,082 | €36,503 | +€14,421 | +65.3% |
| Fixed assets | 21/28 | €1,953 | €4,480 | +€2,527 | +129% |
| Tangible fixed assets | 22/27 | €1,953 | €4,480 | +€2,527 | +129% |
| Plant, machinery and equipment | 23 | €31 | - | -€31 | |
| Furniture and vehicles | 24 | €1,922 | €4,480 | +€2,558 | +133% |
| Current assets | 29/58 | €20,129 | €32,024 | +€11,895 | +59.1% |
| Amounts receivable within one year | 40/41 | €15,983 | €27,403 | +€11,420 | +71.4% |
| Trade receivables | 40 | €15,000 | €26,640 | +€11,640 | +77.6% |
| Other amounts receivable | 41 | €983 | €763 | -€220 | -22.4% |
| Cash at bank and in hand | 54/58 | €4,108 | €4,368 | +€259 | +6.3% |
| Deferred charges and accrued income | 490/1 | €37 | €253 | +€215 | +577% |
| Total equity and liabilities | 10/49 | €22,082 | €36,503 | +€14,421 | +65.3% |
| Equity | 10/15 | -€11,008 | €1,320 | +€12,328 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,008 | -€5,680 | +€12,328 | +68.5% |
| Amounts payable | 17/49 | €33,090 | €35,183 | +€2,093 | +6.3% |
| Amounts payable after more than one year | 17 | €7,745 | €2,595 | -€5,151 | -66.5% |
| Financial debts | 170/4 | €7,745 | €2,595 | -€5,151 | -66.5% |
| Amounts payable within one year | 42/48 | €23,959 | €30,710 | +€6,752 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €10,842 | €15,993 | +€5,151 | +47.5% |
| Trade debts | 44 | €7,404 | €7,734 | +€330 | +4.5% |
| Suppliers | 440/4 | €7,404 | €7,734 | +€330 | +4.5% |
| Taxes, remuneration and social security | 45 | €618 | €2,300 | +€1,683 | +272% |
| Taxes | 450/3 | €618 | €2,300 | +€1,683 | +272% |
| Other amounts payable | 47/48 | €5,095 | €4,684 | -€412 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,386 | €1,878 | +€492 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €1,695 | +€933 | +122% |
| Other operating charges | 640/8 | €1,557 | €1,517 | -€40 | -2.6% |
| Non-recurring operating charges | 66A | - | €67 | +€67 | |
| Gross operating margin | 9900 | €24,289 | €16,285 | -€8,003 | -33.0% |
| Operating profit (loss) | 9901 | €21,969 | €13,007 | -€8,963 | -40.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €391 | €680 | +€289 | +73.8% |
| Recurring financial charges | 65 | €391 | €680 | +€289 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | €21,578 | €12,328 | -€9,250 | -42.9% |
| Profit (loss) for the period | 9904 | €21,578 | €12,328 | -€9,250 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,578 | €12,328 | -€9,250 | -42.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.