Bona Kabano: 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 Kabano
Largest movements
- Receivables within one year -€44,304
down €44,304 (-71.7%), from €61,781 to €17,477
of which Other amounts receivable: -€23,856
- Tangible fixed assets -€23,458
down €23,458 (-26.7%), from €87,774 to €64,316
of which Furniture and vehicles: -€19,724
- Cash +€8,573
up €8,573 (+76.5%), from €11,211 to €19,785
mainly Receivables within one year (+€44,304) and Net result for the year (+€29,814)
- Tax, wage and social debts -€28,336
down €28,336 (-54.2%), from €52,314 to €23,978
- Trade debts -€24,727
down €24,727 (-87.0%), from €28,407 to €3,680
- Profit (loss) carried forward +€10,814
up €10,814 (+63.2%), from €17,106 to €27,920
- Debts after one year -€10,662
down €10,662 (-32.0%), from €33,298 to €22,636
- Other debts -€5,644
down €5,644 (-47.0%), from €12,000 to €6,356
- Gross operating margin -€20,481
down €20,481 (-23.9%), from €85,571 to €65,090
- Taxes -€5,038
down €5,038 (-36.8%), from €13,682 to €8,644
- Financial charges +€1,817
up €1,817 (+86.3%), from €2,104 to €3,921
- Depreciation +€1,071
up €1,071 (+5.1%), from €20,973 to €22,044
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 | €160,767 | €101,866 | -€58,900 | -36.6% |
| Fixed assets | 21/28 | €87,774 | €64,316 | -€23,458 | -26.7% |
| Tangible fixed assets | 22/27 | €87,774 | €64,316 | -€23,458 | -26.7% |
| Furniture and vehicles | 24 | €74,497 | €54,773 | -€19,724 | -26.5% |
| Leasing and similar rights | 25 | €1,414 | - | -€1,414 | |
| Other tangible fixed assets | 26 | €11,863 | €9,543 | -€2,320 | -19.6% |
| Current assets | 29/58 | €72,993 | €37,551 | -€35,442 | -48.6% |
| Amounts receivable within one year | 40/41 | €61,781 | €17,477 | -€44,304 | -71.7% |
| Trade receivables | 40 | €37,925 | €17,477 | -€20,448 | -53.9% |
| Other amounts receivable | 41 | €23,856 | - | -€23,856 | |
| Cash at bank and in hand | 54/58 | €11,211 | €19,785 | +€8,573 | +76.5% |
| Deferred charges and accrued income | 490/1 | - | €289 | +€289 | |
| Total equity and liabilities | 10/49 | €160,767 | €101,866 | -€58,900 | -36.6% |
| Equity | 10/15 | €23,740 | €34,554 | +€10,814 | +45.6% |
| Contributions | 10/11 | €6,262 | €6,262 | = | 0.0% |
| Reserves | 13 | €372 | €372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €372 | €372 | = | 0.0% |
| Reserves not available under the articles | 1311 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,106 | €27,920 | +€10,814 | +63.2% |
| Amounts payable | 17/49 | €137,027 | €67,313 | -€69,715 | -50.9% |
| Amounts payable after more than one year | 17 | €33,298 | €22,636 | -€10,662 | -32.0% |
| Financial debts | 170/4 | €33,298 | €22,636 | -€10,662 | -32.0% |
| Amounts payable within one year | 42/48 | €103,729 | €44,676 | -€59,053 | -56.9% |
| Current portion of amounts payable after more than one year | 42 | €11,008 | €10,662 | -€346 | -3.1% |
| Trade debts | 44 | €28,407 | €3,680 | -€24,727 | -87.0% |
| Suppliers | 440/4 | €28,407 | €3,680 | -€24,727 | -87.0% |
| Taxes, remuneration and social security | 45 | €52,314 | €23,978 | -€28,336 | -54.2% |
| Taxes | 450/3 | €52,314 | €23,978 | -€28,336 | -54.2% |
| Other amounts payable | 47/48 | €12,000 | €6,356 | -€5,644 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,973 | €22,044 | +€1,071 | +5.1% |
| Other operating charges | 640/8 | €1,205 | €667 | -€538 | -44.6% |
| Gross operating margin | 9900 | €85,571 | €65,090 | -€20,481 | -23.9% |
| Operating profit (loss) | 9901 | €63,393 | €42,379 | -€21,014 | -33.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,104 | €3,921 | +€1,817 | +86.3% |
| Recurring financial charges | 65 | €2,104 | €3,921 | +€1,817 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | €61,289 | €38,458 | -€22,831 | -37.3% |
| Income taxes | 67/77 | €13,682 | €8,644 | -€5,038 | -36.8% |
| Profit (loss) for the period | 9904 | €47,607 | €29,814 | -€17,793 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,607 | €29,814 | -€17,793 | -37.4% |
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 27 October 2026 via checked.be.