Bokonon: 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.
Bokonon
Largest movements
- Cash -€83,114
down €83,114 (-87.8%), from €94,662 to €11,548
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€25,640)
- Receivables within one year +€25,640
up €25,640 (+271%), from €9,445 to €35,085
of which Trade receivables: +€17,355
- Deferred charges and accrued income -€4,612
down €4,612 (-92.5%), from €4,987 to €375
- Tangible fixed assets -€2,245
down €2,245 (-19.6%), from €11,465 to €9,219
of which Furniture and vehicles: -€1,700
- Reserves -€76,428
down €76,428 (-100%), from €76,428 to €0
- Profit (loss) carried forward -€13,247
down €13,247, from €0 to -€13,247
- Trade debts +€10,973
up €10,973 (+1,603%), from €685 to €11,657
- Debts after one year +€10,000
up €10,000 (+41.7%), from €24,000 to €34,000
- Tax, wage and social debts +€4,109
up €4,109 (+29.2%), from €14,085 to €18,194
of which Remuneration and social security: +€2,930
- Gross operating margin -€78,760
down €78,760, from €60,131 to -€18,630
- Taxes -€11,488
down €11,488 (-97.3%), from €11,804 to €315
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 | €120,559 | €56,227 | -€64,332 | -53.4% |
| Fixed assets | 21/28 | €11,465 | €9,219 | -€2,245 | -19.6% |
| Tangible fixed assets | 22/27 | €11,465 | €9,219 | -€2,245 | -19.6% |
| Plant, machinery and equipment | 23 | €857 | €312 | -€546 | -63.7% |
| Furniture and vehicles | 24 | €10,607 | €8,908 | -€1,700 | -16.0% |
| Current assets | 29/58 | €109,094 | €47,008 | -€62,086 | -56.9% |
| Amounts receivable within one year | 40/41 | €9,445 | €35,085 | +€25,640 | +271% |
| Trade receivables | 40 | €9,445 | €26,800 | +€17,355 | +184% |
| Other amounts receivable | 41 | €0 | €8,285 | +€8,285 | |
| Cash at bank and in hand | 54/58 | €94,662 | €11,548 | -€83,114 | -87.8% |
| Deferred charges and accrued income | 490/1 | €4,987 | €375 | -€4,612 | -92.5% |
| Total equity and liabilities | 10/49 | €120,559 | €56,227 | -€64,332 | -53.4% |
| Equity | 10/15 | €81,428 | -€8,247 | -€89,675 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,428 | €0 | -€76,428 | -100% |
| Distributable reserves | 133 | €76,428 | €0 | -€76,428 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€13,247 | -€13,247 | |
| Amounts payable | 17/49 | €39,130 | €64,473 | +€25,343 | +64.8% |
| Amounts payable after more than one year | 17 | €24,000 | €34,000 | +€10,000 | +41.7% |
| Financial debts | 170/4 | €24,000 | €34,000 | +€10,000 | +41.7% |
| Amounts payable within one year | 42/48 | €15,088 | €30,473 | +€15,385 | +102% |
| Trade debts | 44 | €685 | €11,657 | +€10,973 | +1,603% |
| Suppliers | 440/4 | €685 | €11,657 | +€10,973 | +1,603% |
| Taxes, remuneration and social security | 45 | €14,085 | €18,194 | +€4,109 | +29.2% |
| Taxes | 450/3 | €14,085 | €15,264 | +€1,179 | +8.4% |
| Remuneration and social security | 454/9 | - | €2,930 | +€2,930 | |
| Other amounts payable | 47/48 | €319 | €622 | +€303 | +95.1% |
| Accrued charges and deferred income | 492/3 | €42 | €0 | -€42 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,617 | €4,744 | +€127 | +2.7% |
| Other operating charges | 640/8 | €240 | €675 | +€436 | +182% |
| Gross operating margin | 9900 | €60,131 | -€18,630 | -€78,760 | |
| Operating profit (loss) | 9901 | €55,273 | -€24,049 | -€79,323 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €269 | €310 | +€41 | +15.3% |
| Recurring financial charges | 65 | €269 | €310 | +€41 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €55,011 | -€24,359 | -€79,370 | |
| Income taxes | 67/77 | €11,804 | €315 | -€11,488 | -97.3% |
| Profit (loss) for the period | 9904 | €43,207 | -€24,675 | -€67,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,207 | -€24,675 | -€67,882 |
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 13 October 2026 via checked.be.