BON-APART: what changed
What changed
BON-APART
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
€10,346
2024 · €12,712-€2,366
Equity
€543,503
2024 · €533,157+€10,346
Cash
€43,018
2024 · €84,042-€41,024
Balance sheet total
€1.1m
2024 · €1.1m+€16,445
Largest movements
Assets
- Receivables within one year +€120,183
up €120,183 (+40.9%), from €293,682 to €413,864
of which Trade receivables: +€67,818
- Tangible fixed assets -€76,836
down €76,836 (-12.3%), from €626,010 to €549,174
of which Plant, machinery and equipment: -€66,360
- Cash -€41,024
down €41,024 (-48.8%), from €84,042 to €43,018
mainly Receivables within one year (-€120,183) and Investment in fixed assets (net) (-€50,769)
- Stocks and contracts +€13,528
up €13,528 (+18.9%), from €71,681 to €85,209
Equity and liabilities
- Trade debts +€73,560
up €73,560 (+47.1%), from €156,070 to €229,631
- Debts after one year -€36,382
down €36,382 (-14.8%), from €246,208 to €209,826
- Current portion of long-term debt -€16,348
down €16,348 (-20.0%), from €81,558 to €65,209
Income statement
- Depreciation +€19,512
up €19,512 (+18.1%), from €108,092 to €127,604
- Staff costs -€9,718
down €9,718 (-6.7%), from €146,049 to €136,331
- Financial charges -€9,447
down €9,447 (-52.7%), from €17,941 to €8,494
- Gross operating margin -€6,268
down €6,268 (-2.1%), from €292,548 to €286,280
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,712
Gross operating margin
-€6,268
Staff costs
+€9,718
Depreciation
-€19,512
Other operating charges
+€706
Financial income
+€2,416
Financial charges
+€9,447
Taxes
+€1,127
Result 2025
€10,346
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€72,475
Investment
-€50,769
Financing
-€62,731
Cash 2024
€84,042
From operations (derived)
+€72,475
Net result for the year
+€10,346
Depreciation
+€127,604
Stocks and contracts
-€13,528
Receivables within one year
-€120,183
Deferred charges and accrued income
-€594
Trade debts
+€73,560
Tax, wage and social debts
-€3,352
Other debts
-€519
Accrued charges and deferred income
-€859
Investment (derived)
-€50,769
Investment in fixed assets (net)
-€50,769
Financing
-€62,731
Debts after one year
-€36,382
Current portion of long-term debt
-€16,348
Short-term financial debts
-€10,000
Cash 2025
€43,018
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,085,982 | €1,102,427 | +€16,445 | +1.5% |
| Fixed assets | 21/28 | €626,360 | €549,524 | -€76,836 | -12.3% |
| Tangible fixed assets | 22/27 | €626,010 | €549,174 | -€76,836 | -12.3% |
| Plant, machinery and equipment | 23 | €288,073 | €221,713 | -€66,360 | -23.0% |
| Furniture and vehicles | 24 | €33,945 | €51,710 | +€17,765 | +52.3% |
| Other tangible fixed assets | 26 | €303,992 | €275,752 | -€28,240 | -9.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €459,622 | €552,903 | +€93,280 | +20.3% |
| Stocks and contracts in progress | 3 | €71,681 | €85,209 | +€13,528 | +18.9% |
| Stocks | 30/36 | €71,681 | €85,209 | +€13,528 | +18.9% |
| Amounts receivable within one year | 40/41 | €293,682 | €413,864 | +€120,183 | +40.9% |
| Trade receivables | 40 | €133,515 | €201,332 | +€67,818 | +50.8% |
| Other amounts receivable | 41 | €160,167 | €212,532 | +€52,365 | +32.7% |
| Cash at bank and in hand | 54/58 | €84,042 | €43,018 | -€41,024 | -48.8% |
| Deferred charges and accrued income | 490/1 | €10,218 | €10,811 | +€594 | +5.8% |
| Total equity and liabilities | 10/49 | €1,085,982 | €1,102,427 | +€16,445 | +1.5% |
| Equity | 10/15 | €533,157 | €543,503 | +€10,346 | +1.9% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €509,157 | €519,503 | +€10,346 | +2.0% |
| Distributable reserves | 133 | €509,157 | €519,503 | +€10,346 | +2.0% |
| Amounts payable | 17/49 | €552,826 | €558,925 | +€6,099 | +1.1% |
| Amounts payable after more than one year | 17 | €246,208 | €209,826 | -€36,382 | -14.8% |
| Financial debts | 170/4 | €246,208 | €209,826 | -€36,382 | -14.8% |
| Amounts payable within one year | 42/48 | €304,717 | €348,058 | +€43,341 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €81,558 | €65,209 | -€16,348 | -20.0% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €156,070 | €229,631 | +€73,560 | +47.1% |
| Suppliers | 440/4 | €156,070 | €229,631 | +€73,560 | +47.1% |
| Taxes, remuneration and social security | 45 | €29,391 | €26,039 | -€3,352 | -11.4% |
| Taxes | 450/3 | €13,033 | €8,915 | -€4,118 | -31.6% |
| Remuneration and social security | 454/9 | €16,358 | €17,124 | +€766 | +4.7% |
| Other amounts payable | 47/48 | €27,698 | €27,179 | -€519 | -1.9% |
| Accrued charges and deferred income | 492/3 | €1,900 | €1,041 | -€859 | -45.2% |
| Remuneration, social security and pensions | 62 | €146,049 | €136,331 | -€9,718 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,092 | €127,604 | +€19,512 | +18.1% |
| Other operating charges | 640/8 | €4,250 | €3,544 | -€706 | -16.6% |
| Gross operating margin | 9900 | €292,548 | €286,280 | -€6,268 | -2.1% |
| Operating profit (loss) | 9901 | €34,158 | €18,801 | -€15,356 | -45.0% |
| Financial income | 75/76B | €799 | €3,215 | +€2,416 | +303% |
| Recurring financial income | 75 | €799 | €3,215 | +€2,416 | +303% |
| Financial charges | 65/66B | €17,941 | €8,494 | -€9,447 | -52.7% |
| Recurring financial charges | 65 | €17,941 | €8,494 | -€9,447 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €17,015 | €13,522 | -€3,493 | -20.5% |
| Income taxes | 67/77 | €4,303 | €3,177 | -€1,127 | -26.2% |
| Profit (loss) for the period | 9904 | €12,712 | €10,346 | -€2,366 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,712 | €10,346 | -€2,366 | -18.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.