BONA: 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.
BONA
Largest movements
- Receivables within one year +€151,132
up €151,132 (+77.0%), from €196,329 to €347,461
of which Trade receivables: +€153,125
- Stocks and contracts -€10,113
down €10,113 (-7.9%), from €128,007 to €117,895
- Cash +€8,814
up €8,814 (+6.5%), from €135,285 to €144,099
mainly Net result for the year (+€66,922) and Trade debts (+€59,003)
- Trade debts +€59,003
up €59,003 (+56.1%), from €105,118 to €164,121
- Tax, wage and social debts +€55,721
up €55,721 (+49.5%), from €112,584 to €168,305
of which Taxes: +€34,092
- Accrued charges and deferred income +€17,917
up €17,917 (+126.3%), from €14,182 to €32,099
- Profit (loss) carried forward +€16,922
up €16,922 (+10.5%), from €160,870 to €177,792
- Gross operating margin +€152,738
up €152,738 (+32.4%), from €471,907 to €624,645
- Staff costs +€98,237
up €98,237 (+24.3%), from €404,799 to €503,036
- Taxes +€16,227
up €16,227 (+89.5%), from €18,139 to €34,366
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 | €460,954 | €610,517 | +€149,563 | +32.4% |
| Fixed assets | 21/28 | €268 | €268 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €268 | €268 | = | 0.0% |
| Current assets | 29/58 | €460,686 | €610,249 | +€149,563 | +32.5% |
| Stocks and contracts in progress | 3 | €128,007 | €117,895 | -€10,113 | -7.9% |
| Stocks | 30/36 | €128,007 | €117,895 | -€10,113 | -7.9% |
| Amounts receivable within one year | 40/41 | €196,329 | €347,461 | +€151,132 | +77.0% |
| Trade receivables | 40 | €192,476 | €345,600 | +€153,125 | +79.6% |
| Other amounts receivable | 41 | €3,854 | €1,861 | -€1,993 | -51.7% |
| Cash at bank and in hand | 54/58 | €135,285 | €144,099 | +€8,814 | +6.5% |
| Deferred charges and accrued income | 490/1 | €1,065 | €794 | -€270 | -25.4% |
| Total equity and liabilities | 10/49 | €460,954 | €610,517 | +€149,563 | +32.4% |
| Equity | 10/15 | €229,070 | €245,992 | +€16,922 | +7.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,870 | €177,792 | +€16,922 | +10.5% |
| Amounts payable | 17/49 | €231,884 | €364,525 | +€132,641 | +57.2% |
| Amounts payable within one year | 42/48 | €217,702 | €332,426 | +€114,724 | +52.7% |
| Trade debts | 44 | €105,118 | €164,121 | +€59,003 | +56.1% |
| Suppliers | 440/4 | €105,118 | €164,121 | +€59,003 | +56.1% |
| Taxes, remuneration and social security | 45 | €112,584 | €168,305 | +€55,721 | +49.5% |
| Taxes | 450/3 | €34,111 | €68,203 | +€34,092 | +99.9% |
| Remuneration and social security | 454/9 | €78,472 | €100,102 | +€21,629 | +27.6% |
| Accrued charges and deferred income | 492/3 | €14,182 | €32,099 | +€17,917 | +126.3% |
| Remuneration, social security and pensions | 62 | €404,799 | €503,036 | +€98,237 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | €0 | -€780 | -100.0% |
| Other operating charges | 640/8 | €5,314 | €7,045 | +€1,731 | +32.6% |
| Gross operating margin | 9900 | €471,907 | €624,645 | +€152,738 | +32.4% |
| Operating profit (loss) | 9901 | €61,014 | €114,564 | +€53,549 | +87.8% |
| Financial income | 75/76B | €273 | €239 | -€34 | -12.4% |
| Recurring financial income | 75 | €273 | €239 | -€34 | -12.4% |
| Financial charges | 65/66B | €11,786 | €13,514 | +€1,728 | +14.7% |
| Recurring financial charges | 65 | €11,786 | €13,514 | +€1,728 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €49,501 | €101,288 | +€51,787 | +104.6% |
| Income taxes | 67/77 | €18,139 | €34,366 | +€16,227 | +89.5% |
| Profit (loss) for the period | 9904 | €31,362 | €66,922 | +€35,561 | +113.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,362 | €66,922 | +€35,561 | +113.4% |
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 4 October 2026 via checked.be.