BONA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€20,854
up €20,854 (+13.4%), from €155,697 to €176,551
mainly Net result for the year (+€152,185) and Receivables within one year (+€19,311)
- Receivables within one year -€19,311
down €19,311 (-45.7%), from €42,278 to €22,967
of which Trade receivables: -€12,752
- Tangible fixed assets -€6,191
down €6,191 (-2.7%), from €232,462 to €226,271
of which Land and buildings: -€5,163
- Debts after one year -€26,069
down €26,069 (-62.3%), from €41,817 to €15,747
- Profit (loss) carried forward +€12,185
up €12,185 (+6.4%), from €191,596 to €203,782
- Other debts +€6,720
up €6,720 (+5.0%), from €133,280 to €140,000
- Gross operating margin +€12,922
up €12,922 (+6.3%), from €206,451 to €219,374
- Taxes +€3,325
up €3,325 (+6.9%), from €48,066 to €51,391
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 | €432,905 | €431,360 | -€1,545 | -0.4% |
| Fixed assets | 21/28 | €232,572 | €226,381 | -€6,191 | -2.7% |
| Tangible fixed assets | 22/27 | €232,462 | €226,271 | -€6,191 | -2.7% |
| Land and buildings | 22 | €228,863 | €223,700 | -€5,163 | -2.3% |
| Plant, machinery and equipment | 23 | €734 | €849 | +€115 | +15.7% |
| Furniture and vehicles | 24 | €2,865 | €1,721 | -€1,143 | -39.9% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €200,333 | €204,979 | +€4,645 | +2.3% |
| Amounts receivable within one year | 40/41 | €42,278 | €22,967 | -€19,311 | -45.7% |
| Trade receivables | 40 | €35,719 | €22,967 | -€12,752 | -35.7% |
| Other amounts receivable | 41 | €6,558 | - | -€6,558 | |
| Cash at bank and in hand | 54/58 | €155,697 | €176,551 | +€20,854 | +13.4% |
| Deferred charges and accrued income | 490/1 | €2,359 | €5,460 | +€3,102 | +132% |
| Total equity and liabilities | 10/49 | €432,905 | €431,360 | -€1,545 | -0.4% |
| Equity | 10/15 | €199,656 | €211,842 | +€12,185 | +6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,596 | €203,782 | +€12,185 | +6.4% |
| Amounts payable | 17/49 | €233,249 | €219,518 | -€13,731 | -5.9% |
| Amounts payable after more than one year | 17 | €41,817 | €15,747 | -€26,069 | -62.3% |
| Financial debts | 170/4 | €41,817 | €15,747 | -€26,069 | -62.3% |
| Amounts payable within one year | 42/48 | €191,432 | €203,771 | +€12,339 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €24,944 | €26,069 | +€1,125 | +4.5% |
| Trade debts | 44 | €13,341 | €15,368 | +€2,027 | +15.2% |
| Suppliers | 440/4 | €13,341 | €15,368 | +€2,027 | +15.2% |
| Taxes, remuneration and social security | 45 | €19,868 | €22,334 | +€2,466 | +12.4% |
| Taxes | 450/3 | €19,868 | €22,334 | +€2,466 | +12.4% |
| Other amounts payable | 47/48 | €133,280 | €140,000 | +€6,720 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,228 | €10,615 | +€386 | +3.8% |
| Other operating charges | 640/8 | €2,718 | €2,970 | +€252 | +9.3% |
| Gross operating margin | 9900 | €206,451 | €219,374 | +€12,922 | +6.3% |
| Operating profit (loss) | 9901 | €193,506 | €205,789 | +€12,284 | +6.3% |
| Financial income | 75/76B | €415 | €842 | +€427 | +103% |
| Recurring financial income | 75 | €415 | €842 | +€427 | +103% |
| Financial charges | 65/66B | €4,144 | €3,055 | -€1,090 | -26.3% |
| Recurring financial charges | 65 | €4,144 | €3,055 | -€1,090 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €189,777 | €203,577 | +€13,800 | +7.3% |
| Income taxes | 67/77 | €48,066 | €51,391 | +€3,325 | +6.9% |
| Profit (loss) for the period | 9904 | €141,711 | €152,185 | +€10,475 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €141,711 | €152,185 | +€10,475 | +7.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.