BON: 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.
What changed
BON
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.2m
2024 · -€1.2m+€41,010
Equity
-€3.9m
2024 · -€2.7m-€1.2m
Cash
€160,913
2024 · €239,035-€78,121
Balance sheet total
€3.6m
2024 · €2.4m+€1.2m
Largest movements
Assets
- Tangible fixed assets +€826,888
up €826,888 (+84.4%), from €979,303 to €1.8m
of which Land and buildings: +€526,548
- Receivables within one year +€334,503
up €334,503 (+363.9%), from €91,909 to €426,413
of which Trade receivables: +€278,722
- Financial fixed assets +€126,109
up €126,109 (+12.9%), from €975,152 to €1.1m
of which Other financial fixed assets: +€63,888
- Cash -€78,121
down €78,121 (-32.7%), from €239,035 to €160,913
mainly Investment in fixed assets (net) (-€1.2m) and Net result for the year (-€1.2m)
Equity and liabilities
- Debts after one year +€2.0m
up €2.0m (+54.1%), from €3.7m to €5.7m
of which Other amounts payable: +€2.3m
- Profit (loss) carried forward -€1.2m
down €1.2m (-29.6%), from -€4.0m to -€5.2m
- Trade debts +€653,120
up €653,120 (+104.9%), from €622,623 to €1.3m
- Current portion of long-term debt -€270,685
down €270,685 (-42.5%), from €637,108 to €366,423
- Tax, wage and social debts +€62,638
up €62,638 (+30.4%), from €206,340 to €268,978
of which Remuneration and social security: +€66,574
Income statement
- Services and other goods +€323,744
up €323,744 (+25.4%), from €1.3m to €1.6m
- Other operating income +€287,251
up €287,251 (+921.3%), from €31,180 to €318,431
- Staff costs +€179,954
up €179,954 (+10.6%), from €1.7m to €1.9m
- Turnover +€176,309
up €176,309 (+3.7%), from €4.8m to €5.0m
- Depreciation -€138,068
down €138,068 (-35.4%), from €389,771 to €251,702
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.
Result 2024
-€1.2m
Turnover
+€176,309
Other operating income
+€287,251
Goods and materials
-€9,468
Services and other goods
-€323,744
Staff costs
-€179,954
Depreciation
+€138,068
Other operating charges
-€4,970
Other operating items
+€25,212
Financial income
+€2,384
Financial charges
-€72,918
Taxes
+€2,840
Result 2025
-€1.2m
Cash bridge derived
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.
From operations
-€558,448
Investment
-€1.2m
Financing
+€1.7m
Cash 2024
€239,035
From operations (derived)
-€558,448
Net result for the year
-€1.2m
Depreciation
+€251,702
Stocks and contracts
-€9,497
Receivables within one year
-€334,503
Smaller working-capital items
-€7
Trade debts
+€653,120
Tax, wage and social debts
+€62,638
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
+€1.7m
Debts after one year
+€2.0m
Current portion of long-term debt
-€270,685
Contributions, distributions and other
-€27,174
Cash 2025
€160,913
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,423,800 | €3,647,107 | +€1.2m | +50.5% |
| Formation expenses | 20 | - | €7,873 | +€7,873 | |
| Fixed assets | 21/28 | €1,975,592 | €2,924,875 | +€949,283 | +48.1% |
| Intangible fixed assets | 21 | €21,137 | €17,424 | -€3,713 | -17.6% |
| Tangible fixed assets | 22/27 | €979,303 | €1,806,191 | +€826,888 | +84.4% |
| Land and buildings | 22 | €710,314 | €1,236,862 | +€526,548 | +74.1% |
| Plant, machinery and equipment | 23 | €105,999 | €282,173 | +€176,174 | +166.2% |
| Furniture and vehicles | 24 | €162,991 | €287,156 | +€124,165 | +76.2% |
| Financial fixed assets | 28 | €975,152 | €1,101,261 | +€126,109 | +12.9% |
| Affiliated companies | 280/1 | €951,127 | €1,013,348 | +€62,221 | +6.5% |
| Participating interests | 280 | €255,797 | €255,797 | = | 0.0% |
| Amounts receivable | 281 | €695,331 | €757,552 | +€62,221 | +8.9% |
| Other financial fixed assets | 284/8 | €24,024 | €87,912 | +€63,888 | +265.9% |
| Amounts receivable and cash guarantees | 285/8 | €24,024 | €87,912 | +€63,888 | +265.9% |
| Current assets | 29/58 | €448,208 | €714,359 | +€266,151 | +59.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €57,041 | €66,538 | +€9,497 | +16.6% |
| Stocks | 30/36 | €57,041 | €66,538 | +€9,497 | +16.6% |
| Goods purchased for resale | 34 | €57,041 | €66,538 | +€9,497 | +16.6% |
| Amounts receivable within one year | 40/41 | €91,909 | €426,413 | +€334,503 | +363.9% |
| Trade receivables | 40 | €57,866 | €336,588 | +€278,722 | +481.7% |
| Other amounts receivable | 41 | €34,044 | €89,825 | +€55,781 | +163.9% |
| Cash at bank and in hand | 54/58 | €239,035 | €160,913 | -€78,121 | -32.7% |
| Deferred charges and accrued income | 490/1 | €60,222 | €60,494 | +€272 | +0.5% |
| Total equity and liabilities | 10/49 | €2,423,800 | €3,647,107 | +€1.2m | +50.5% |
| Equity | 10/15 | -€2,725,777 | -€3,934,853 | -€1.2m | -44.4% |
| Contributions | 10/11 | €1,179,744 | €1,179,744 | = | 0.0% |
| Capital | 10 | €123,000 | €123,000 | = | 0.0% |
| Issued capital | 100 | €123,000 | €123,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,056,744 | €1,056,744 | = | 0.0% |
| Share premium | 1100/10 | €1,056,744 | €1,056,744 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,991,293 | -€5,173,195 | -€1.2m | -29.6% |
| Investment grants | 15 | €79,622 | €52,448 | -€27,174 | -34.1% |
| Amounts payable | 17/49 | €5,149,577 | €7,581,960 | +€2.4m | +47.2% |
| Amounts payable after more than one year | 17 | €3,673,975 | €5,661,019 | +€2.0m | +54.1% |
| Financial debts | 170/4 | €1,433,975 | €1,081,019 | -€352,956 | -24.6% |
| Credit institutions | 173 | €1,433,975 | €1,081,019 | -€352,956 | -24.6% |
| Other amounts payable | 178/9 | €2,240,000 | €4,580,000 | +€2.3m | +104.5% |
| Amounts payable within one year | 42/48 | €1,472,854 | €1,918,193 | +€445,339 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €637,108 | €366,423 | -€270,685 | -42.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €622,623 | €1,275,743 | +€653,120 | +104.9% |
| Suppliers | 440/4 | €622,623 | €1,275,743 | +€653,120 | +104.9% |
| Taxes, remuneration and social security | 45 | €206,340 | €268,978 | +€62,638 | +30.4% |
| Taxes | 450/3 | €15,291 | €11,355 | -€3,935 | -25.7% |
| Remuneration and social security | 454/9 | €191,049 | €257,623 | +€66,574 | +34.8% |
| Other amounts payable | 47/48 | €6,784 | €7,050 | +€266 | +3.9% |
| Accrued charges and deferred income | 492/3 | €2,748 | €2,748 | = | 0.0% |
| Operating income | 70/76A | €4,833,395 | €5,296,955 | +€463,560 | +9.6% |
| Turnover | 70 | €4,802,215 | €4,978,524 | +€176,309 | +3.7% |
| Other operating income | 74 | €31,180 | €318,431 | +€287,251 | +921.3% |
| Operating charges | 60/66A | €5,905,449 | €6,260,306 | +€354,856 | +6.0% |
| Goods for resale, raw materials and consumables | 60 | €2,515,469 | €2,524,937 | +€9,468 | +0.4% |
| Purchases | 600/8 | €2,526,884 | €2,534,434 | +€7,550 | +0.3% |
| Change in stocks: decrease (increase) | 609 | -€11,415 | -€9,497 | +€1,918 | +16.8% |
| Services and other goods | 61 | €1,274,714 | €1,598,458 | +€323,744 | +25.4% |
| Remuneration, social security and pensions | 62 | €1,700,280 | €1,880,235 | +€179,954 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389,771 | €251,702 | -€138,068 | -35.4% |
| Other operating charges | 640/8 | €3 | €4,974 | +€4,970 | +157791.4% |
| Non-recurring operating charges | 66A | €25,212 | - | -€25,212 | |
| Operating profit (loss) | 9901 | -€1,072,054 | -€963,351 | +€108,703 | +10.1% |
| Financial income | 75/76B | €77,901 | €80,285 | +€2,384 | +3.1% |
| Recurring financial income | 75 | €77,901 | €80,285 | +€2,384 | +3.1% |
| Income from current assets | 751 | €47,576 | €51,221 | +€3,645 | +7.7% |
| Other financial income | 752/9 | €30,325 | €29,064 | -€1,261 | -4.2% |
| Financial charges | 65/66B | €225,396 | €298,314 | +€72,918 | +32.4% |
| Recurring financial charges | 65 | €225,396 | €298,314 | +€72,918 | +32.4% |
| Debt charges | 650 | €126,814 | €244,677 | +€117,862 | +92.9% |
| Other financial charges | 652/9 | €98,582 | €53,638 | -€44,944 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,219,550 | -€1,181,380 | +€38,170 | +3.1% |
| Income taxes | 67/77 | €3,362 | €521 | -€2,840 | -84.5% |
| Taxes | 670/3 | €3,362 | €521 | -€2,840 | -84.5% |
| Profit (loss) for the period | 9904 | -€1,222,912 | -€1,181,902 | +€41,010 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,222,912 | -€1,181,902 | +€41,010 | +3.4% |
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 11 October 2026 via checked.be.