Bon Plan: what changed
Two fiscal 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 Plan
Largest movements
- Cash -€111,979
down €111,979 (-57.3%), from €195,486 to €83,508
mainly Receivables after one year (-€50,000) and Net result for the year (-€39,920)
- Receivables after one year +€50,000
up €50,000 (+250.0%), from €20,000 to €70,000
of which Other amounts receivable: +€50,000
- Receivables within one year +€4,629
up €4,629 (+1185.2%), from €391 to €5,020
of which Trade receivables: +€3,319
- Reserves -€57,225
down €57,225 (-29.9%), from €191,561 to €134,337
of which Distributable reserves: -€57,225
- Advances received +€4,016
new in 2025: €4,016
- Other debts -€3,326
down €3,326 (-48.3%), from €6,889 to €3,563
- Tax, wage and social debts -€2,366
down €2,366 (-100.0%), from €2,366 to €0
- Trade debts +€2,309
up €2,309 (+72.7%), from €3,177 to €5,486
- Gross operating margin -€25,364
down €25,364 (-234.2%), from -€10,828 to -€36,192
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,594 | €166,002 | -€56,592 | -25.4% |
| Fixed assets | 21/28 | €5,326 | €6,109 | +€783 | +14.7% |
| Tangible fixed assets | 22/27 | €5,326 | €6,109 | +€783 | +14.7% |
| Furniture and vehicles | 24 | €3,476 | €2,309 | -€1,167 | -33.6% |
| Other tangible fixed assets | 26 | €1,850 | €3,800 | +€1,950 | +105.4% |
| Current assets | 29/58 | €217,268 | €159,893 | -€57,375 | -26.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €70,000 | +€50,000 | +250.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €20,000 | €70,000 | +€50,000 | +250.0% |
| Amounts receivable within one year | 40/41 | €391 | €5,020 | +€4,629 | +1185.2% |
| Trade receivables | 40 | €0 | €3,319 | +€3,319 | |
| Other amounts receivable | 41 | €391 | €1,701 | +€1,310 | +335.5% |
| Current investments | 50/53 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €195,486 | €83,508 | -€111,979 | -57.3% |
| Deferred charges and accrued income | 490/1 | €1,291 | €1,265 | -€26 | -2.0% |
| Total equity and liabilities | 10/49 | €222,594 | €166,002 | -€56,592 | -25.4% |
| Equity | 10/15 | €210,161 | €152,937 | -€57,225 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,561 | €134,337 | -€57,225 | -29.9% |
| Tax-exempt reserves | 132 | €5,100 | €5,100 | = | 0.0% |
| Distributable reserves | 133 | €186,461 | €129,237 | -€57,225 | -30.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,433 | €13,065 | +€632 | +5.1% |
| Amounts payable within one year | 42/48 | €12,433 | €13,065 | +€632 | +5.1% |
| Trade debts | 44 | €3,177 | €5,486 | +€2,309 | +72.7% |
| Suppliers | 440/4 | €3,177 | €5,486 | +€2,309 | +72.7% |
| Advances received on contracts in progress | 46 | - | €4,016 | +€4,016 | |
| Taxes, remuneration and social security | 45 | €2,366 | €0 | -€2,366 | -100.0% |
| Taxes | 450/3 | €2,366 | €0 | -€2,366 | -100.0% |
| Other amounts payable | 47/48 | €6,889 | €3,563 | -€3,326 | -48.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,917 | €1,917 | = | 0.0% |
| Other operating charges | 640/8 | €1,605 | €1,445 | -€161 | -10.0% |
| Gross operating margin | 9900 | -€10,828 | -€36,192 | -€25,364 | -234.2% |
| Operating profit (loss) | 9901 | -€14,351 | -€39,554 | -€25,203 | -175.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €180 | €189 | +€9 | +4.9% |
| Recurring financial charges | 65 | €180 | €189 | +€9 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,531 | -€39,743 | -€25,212 | -173.5% |
| Income taxes | 67/77 | €17 | €177 | +€160 | +940.9% |
| Profit (loss) for the period | 9904 | -€14,548 | -€39,920 | -€25,372 | -174.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,548 | -€39,920 | -€25,372 | -174.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.