Bon Air: 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.
Bon Air
Largest movements
- Cash -€7,378
down €7,378 (-96.4%), from €7,655 to €277
mainly Net result for the year (-€11,704) and Investment in fixed assets (net) (-€6,038)
- Tangible fixed assets -€5,122
down €5,122 (-1.6%), from €327,536 to €322,414
of which Land and buildings: -€9,237
- Reserves -€10,632
down €10,632 (-8.9%), from €120,023 to €109,390
of which Distributable reserves: -€10,632
- Gross operating margin +€3,346
up €3,346 (+390%), from €859 to €4,205
- Other operating charges +€1,084
up €1,084 (+30.9%), from €3,515 to €4,599
- Depreciation +€802
up €802 (+7.7%), from €10,358 to €11,159
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 | €337,678 | €325,178 | -€12,499 | -3.7% |
| Fixed assets | 21/28 | €327,536 | €322,414 | -€5,122 | -1.6% |
| Tangible fixed assets | 22/27 | €327,536 | €322,414 | -€5,122 | -1.6% |
| Land and buildings | 22 | €317,708 | €308,470 | -€9,237 | -2.9% |
| Plant, machinery and equipment | 23 | €9,168 | €13,551 | +€4,384 | +47.8% |
| Furniture and vehicles | 24 | €660 | €393 | -€268 | -40.6% |
| Current assets | 29/58 | €10,142 | €2,764 | -€7,378 | -72.7% |
| Amounts receivable within one year | 40/41 | €2,487 | €2,487 | = | 0.0% |
| Other amounts receivable | 41 | €2,487 | €2,487 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,655 | €277 | -€7,378 | -96.4% |
| Total equity and liabilities | 10/49 | €337,678 | €325,178 | -€12,499 | -3.7% |
| Equity | 10/15 | €336,882 | €325,178 | -€11,704 | -3.5% |
| Contributions | 10/11 | €216,859 | €216,859 | = | 0.0% |
| Contributions outside capital | 11 | €216,859 | €216,859 | = | 0.0% |
| Share premium | 1100/10 | €216,859 | €216,859 | = | 0.0% |
| Reserves | 13 | €120,023 | €109,390 | -€10,632 | -8.9% |
| Tax-exempt reserves | 132 | €109,390 | €109,390 | = | 0.0% |
| Distributable reserves | 133 | €10,632 | - | -€10,632 | |
| Profit (loss) carried forward | 14 | - | -€1,072 | -€1,072 | |
| Amounts payable | 17/49 | €796 | - | -€796 | |
| Amounts payable within one year | 42/48 | €796 | - | -€796 | |
| Trade debts | 44 | €796 | - | -€796 | |
| Suppliers | 440/4 | €796 | - | -€796 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,358 | €11,159 | +€802 | +7.7% |
| Other operating charges | 640/8 | €3,515 | €4,599 | +€1,084 | +30.9% |
| Gross operating margin | 9900 | €859 | €4,205 | +€3,346 | +390% |
| Operating profit (loss) | 9901 | -€13,014 | -€11,554 | +€1,460 | +11.2% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,149 | -€11,704 | +€1,445 | +11.0% |
| Profit (loss) for the period | 9904 | -€13,149 | -€11,704 | +€1,445 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,149 | -€11,704 | +€1,445 | +11.0% |
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 21 October 2026 via checked.be.