BoNa: 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.
BoNa
Largest movements
- Tangible fixed assets -€21,262
down €21,262 (-26.6%), from €79,910 to €58,648
of which Furniture and vehicles: -€16,227
- Receivables within one year +€14,611
up €14,611 (+10.3%), from €142,158 to €156,769
of which Other amounts receivable: +€11,929
- Cash -€5,082
down €5,082 (-81.1%), from €6,267 to €1,185
mainly Receivables within one year (-€14,611) and Short-term financial debts (-€6,113)
- Short-term financial debts -€6,113
no longer reported in 2025 (was €6,113)
- Debts after one year -€4,336
down €4,336 (-6.8%), from €63,306 to €58,970
- Gross operating margin -€52,155
down €52,155 (-96.9%), from €53,813 to €1,658
- Taxes -€13,626
down €13,626 (-96.5%), from €14,124 to €498
- Financial income +€1,715
up €1,715 (+30.3%), from €5,658 to €7,373
- Financial charges -€1,195
down €1,195 (-62.4%), from €1,915 to €720
- Other operating charges -€591
down €591 (-31.8%), from €1,860 to €1,269
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 | €234,743 | €223,010 | -€11,733 | -5.0% |
| Fixed assets | 21/28 | €80,660 | €59,398 | -€21,262 | -26.4% |
| Tangible fixed assets | 22/27 | €79,910 | €58,648 | -€21,262 | -26.6% |
| Land and buildings | 22 | €59,688 | €55,243 | -€4,444 | -7.4% |
| Plant, machinery and equipment | 23 | €871 | €760 | -€111 | -12.7% |
| Furniture and vehicles | 24 | €17,062 | €836 | -€16,227 | -95.1% |
| Other tangible fixed assets | 26 | €2,289 | €1,808 | -€481 | -21.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €154,083 | €163,613 | +€9,530 | +6.2% |
| Amounts receivable within one year | 40/41 | €142,158 | €156,769 | +€14,611 | +10.3% |
| Trade receivables | 40 | €1,754 | €4,436 | +€2,682 | +153% |
| Other amounts receivable | 41 | €140,404 | €152,333 | +€11,929 | +8.5% |
| Cash at bank and in hand | 54/58 | €6,267 | €1,185 | -€5,082 | -81.1% |
| Deferred charges and accrued income | 490/1 | €5,658 | €5,658 | = | 0.0% |
| Total equity and liabilities | 10/49 | €234,743 | €223,010 | -€11,733 | -5.0% |
| Equity | 10/15 | €139,468 | €138,325 | -€1,143 | -0.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,468 | €137,325 | -€1,143 | -0.8% |
| Amounts payable | 17/49 | €95,275 | €84,685 | -€10,589 | -11.1% |
| Amounts payable after more than one year | 17 | €63,306 | €58,970 | -€4,336 | -6.8% |
| Financial debts | 170/4 | €63,306 | €58,970 | -€4,336 | -6.8% |
| Amounts payable within one year | 42/48 | €31,969 | €25,715 | -€6,253 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €5,543 | €4,336 | -€1,207 | -21.8% |
| Financial debts | 43 | €6,113 | - | -€6,113 | |
| Other loans | 439 | €6,113 | - | -€6,113 | |
| Trade debts | 44 | €1,526 | €1,194 | -€333 | -21.8% |
| Suppliers | 440/4 | €1,526 | €1,194 | -€333 | -21.8% |
| Taxes, remuneration and social security | 45 | €18,786 | €20,186 | +€1,400 | +7.4% |
| Taxes | 450/3 | €18,786 | €20,186 | +€1,400 | +7.4% |
| Non-recurring operating income | 76A | €9,297 | - | -€9,297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,688 | €7,688 | = | 0.0% |
| Other operating charges | 640/8 | €1,860 | €1,269 | -€591 | -31.8% |
| Gross operating margin | 9900 | €53,813 | €1,658 | -€52,155 | -96.9% |
| Operating profit (loss) | 9901 | €44,266 | -€7,299 | -€51,564 | |
| Financial income | 75/76B | €5,658 | €7,373 | +€1,715 | +30.3% |
| Recurring financial income | 75 | €5,658 | €7,373 | +€1,715 | +30.3% |
| Financial charges | 65/66B | €1,915 | €720 | -€1,195 | -62.4% |
| Recurring financial charges | 65 | €1,915 | €720 | -€1,195 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €48,009 | -€645 | -€48,654 | |
| Income taxes | 67/77 | €14,124 | €498 | -€13,626 | -96.5% |
| Profit (loss) for the period | 9904 | €33,885 | -€1,143 | -€35,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,885 | -€1,143 | -€35,028 |
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 17 October 2026 via checked.be.