BON-ELEC: 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-ELEC
Largest movements
- Cash +€29,678
up €29,678 (+181%), from €16,397 to €46,075
mainly Net result for the year (+€22,756) and Receivables after one year (+€9,000)
- Receivables after one year -€9,000
no longer reported in 2025 (was €9,000)
- Tangible fixed assets -€7,869
down €7,869 (-27.3%), from €28,866 to €20,997
of which Furniture and vehicles: -€6,714
- Receivables within one year -€1,804
down €1,804 (-10.6%), from €17,034 to €15,229
of which Trade receivables: -€5,363
- Profit (loss) carried forward +€22,756
up €22,756 (+133%), from €17,093 to €39,849
- Other debts -€13,394
down €13,394 (-59.8%), from €22,408 to €9,014
- Tax, wage and social debts +€6,840
up €6,840 (+109%), from €6,279 to €13,119
- Trade debts -€5,197
down €5,197 (-33.5%), from €15,517 to €10,320
- Gross operating margin +€13,439
up €13,439 (+55.3%), from €24,300 to €37,739
- Depreciation +€5,099
up €5,099 (+184%), from €2,769 to €7,869
- Taxes +€1,640
up €1,640 (+38.3%), from €4,279 to €5,919
- Other operating charges +€984
up €984 (+637%), from €154 to €1,138
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 | €71,296 | €82,301 | +€11,005 | +15.4% |
| Fixed assets | 21/28 | €28,866 | €20,997 | -€7,869 | -27.3% |
| Tangible fixed assets | 22/27 | €28,866 | €20,997 | -€7,869 | -27.3% |
| Plant, machinery and equipment | 23 | €2,951 | €1,796 | -€1,155 | -39.1% |
| Furniture and vehicles | 24 | €25,914 | €19,201 | -€6,714 | -25.9% |
| Current assets | 29/58 | €42,431 | €61,304 | +€18,873 | +44.5% |
| Amounts receivable after more than one year | 29 | €9,000 | - | -€9,000 | |
| Other amounts receivable | 291 | €9,000 | - | -€9,000 | |
| Amounts receivable within one year | 40/41 | €17,034 | €15,229 | -€1,804 | -10.6% |
| Trade receivables | 40 | €5,707 | €345 | -€5,363 | -94.0% |
| Other amounts receivable | 41 | €11,326 | €14,885 | +€3,558 | +31.4% |
| Cash at bank and in hand | 54/58 | €16,397 | €46,075 | +€29,678 | +181% |
| Total equity and liabilities | 10/49 | €71,296 | €82,301 | +€11,005 | +15.4% |
| Equity | 10/15 | €27,093 | €49,849 | +€22,756 | +84.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,093 | €39,849 | +€22,756 | +133% |
| Amounts payable | 17/49 | €44,204 | €32,452 | -€11,751 | -26.6% |
| Amounts payable within one year | 42/48 | €44,204 | €32,452 | -€11,751 | -26.6% |
| Trade debts | 44 | €15,517 | €10,320 | -€5,197 | -33.5% |
| Suppliers | 440/4 | €15,517 | €10,320 | -€5,197 | -33.5% |
| Taxes, remuneration and social security | 45 | €6,279 | €13,119 | +€6,840 | +109% |
| Taxes | 450/3 | €6,279 | €13,119 | +€6,840 | +109% |
| Other amounts payable | 47/48 | €22,408 | €9,014 | -€13,394 | -59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,769 | €7,869 | +€5,099 | +184% |
| Other operating charges | 640/8 | €154 | €1,138 | +€984 | +637% |
| Gross operating margin | 9900 | €24,300 | €37,739 | +€13,439 | +55.3% |
| Operating profit (loss) | 9901 | €21,376 | €28,733 | +€7,356 | +34.4% |
| Financial charges | 65/66B | €4 | €58 | +€53 | +1,203% |
| Recurring financial charges | 65 | €4 | €58 | +€53 | +1,203% |
| Profit (loss) for the period before taxes | 9903 | €21,372 | €28,675 | +€7,303 | +34.2% |
| Income taxes | 67/77 | €4,279 | €5,919 | +€1,640 | +38.3% |
| Profit (loss) for the period | 9904 | €17,093 | €22,756 | +€5,663 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,093 | €22,756 | +€5,663 | +33.1% |
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 20 October 2026 via checked.be.