BONACHE: 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.
What changed
BONACHE
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€22,722
2024 · €145,230-€122,508
Equity
€919,507
2024 · €896,785+€22,722
Cash
€1.5m
2024 · €1.3m+€210,204
Balance sheet total
€5.4m
2024 · €4.9m+€497,376
Largest movements
Assets
- Current investments +€255,260
up €255,260 (+104.3%), from €244,740 to €500,000
of which Own shares: +€500,000
- Cash +€210,204
up €210,204 (+16.1%), from €1.3m to €1.5m
mainly Short-term financial debts (+€238,351) and Trade debts (+€92,639)
Equity and liabilities
- Reserves +€500,000
up €500,000 (+6666.7%), from €7,500 to €507,500
- Profit (loss) carried forward -€477,278
down €477,278 (-58.6%), from €814,285 to €337,007
- Short-term financial debts +€238,351
up €238,351 (+24.7%), from €965,501 to €1.2m
- Trade debts +€92,639
up €92,639 (+9.7%), from €958,413 to €1.1m
- Tax, wage and social debts +€79,884
up €79,884 (+3.9%), from €2.0m to €2.1m
of which Remuneration and social security: +€49,421
Income statement
- Turnover +€5.6m
up €5.6m (+52.3%), from €10.6m to €16.2m
- Staff costs +€3.5m
up €3.5m (+49.2%), from €7.1m to €10.6m
- Services and other goods +€2.2m
up €2.2m (+68.8%), from €3.3m to €5.5m
- Other operating income +€174,610
up €174,610 (+91.2%), from €191,494 to €366,104
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.
Result 2024
€145,230
Turnover
+€5.6m
Other operating income
+€174,610
Services and other goods
-€2.2m
Staff costs
-€3.5m
Depreciation
-€3,507
Other operating charges
-€515
Financial income
+€2,661
Financial charges
-€111,747
Taxes
-€7,071
Result 2025
€22,722
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.
From operations
+€227,172
Investment
-€255,319
Financing
+€238,351
Cash 2024
€1.3m
From operations (derived)
+€227,172
Net result for the year
+€22,722
Depreciation
+€11,753
Receivables within one year
+€6,073
Deferred charges and accrued income
-€49,679
Trade debts
+€92,639
Tax, wage and social debts
+€79,884
Other debts
+€2,173
Accrued charges and deferred income
+€61,607
Investment (derived)
-€255,319
Investment in fixed assets (net)
-€59
Current investments
-€255,260
Financing
+€238,351
Short-term financial debts
+€238,351
Cash 2025
€1.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,858,024 | €5,355,400 | +€497,376 | +10.2% |
| Fixed assets | 21/28 | €39,193 | €27,499 | -€11,694 | -29.8% |
| Tangible fixed assets | 22/27 | €29,071 | €25,395 | -€3,676 | -12.6% |
| Plant, machinery and equipment | 23 | €9,543 | €15,217 | +€5,674 | +59.5% |
| Furniture and vehicles | 24 | €12,091 | €7,719 | -€4,372 | -36.2% |
| Other tangible fixed assets | 26 | €7,436 | €2,459 | -€4,978 | -66.9% |
| Financial fixed assets | 28 | €10,122 | €2,104 | -€8,018 | -79.2% |
| Companies linked by participating interests | 282/3 | €750 | €0 | -€750 | -100.0% |
| Participating interests | 282 | €750 | €0 | -€750 | -100.0% |
| Other financial fixed assets | 284/8 | €9,372 | €2,104 | -€7,268 | -77.6% |
| Amounts receivable and cash guarantees | 285/8 | €9,372 | €2,104 | -€7,268 | -77.6% |
| Current assets | 29/58 | €4,818,832 | €5,327,901 | +€509,070 | +10.6% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,224,205 | €3,218,132 | -€6,073 | -0.2% |
| Trade receivables | 40 | €3,160,177 | €3,218,132 | +€57,955 | +1.8% |
| Other amounts receivable | 41 | €64,028 | €0 | -€64,028 | -100.0% |
| Current investments | 50/53 | €244,740 | €500,000 | +€255,260 | +104.3% |
| Own shares | 50 | - | €500,000 | +€500,000 | |
| Other investments | 51/53 | €244,740 | €0 | -€244,740 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,307,886 | €1,518,090 | +€210,204 | +16.1% |
| Deferred charges and accrued income | 490/1 | €42,001 | €91,679 | +€49,679 | +118.3% |
| Total equity and liabilities | 10/49 | €4,858,024 | €5,355,400 | +€497,376 | +10.2% |
| Equity | 10/15 | €896,785 | €919,507 | +€22,722 | +2.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €507,500 | +€500,000 | +6666.7% |
| Non-distributable reserves | 130/1 | €7,500 | €507,500 | +€500,000 | +6666.7% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Own shares acquired | 1312 | - | €500,000 | +€500,000 | |
| Profit (loss) carried forward | 14 | €814,285 | €337,007 | -€477,278 | -58.6% |
| Amounts payable | 17/49 | €3,961,240 | €4,435,894 | +€474,654 | +12.0% |
| Amounts payable within one year | 42/48 | €3,960,272 | €4,373,319 | +€413,047 | +10.4% |
| Financial debts | 43 | €965,501 | €1,203,852 | +€238,351 | +24.7% |
| Credit institutions | 430/8 | €965,501 | €1,203,852 | +€238,351 | +24.7% |
| Trade debts | 44 | €958,413 | €1,051,052 | +€92,639 | +9.7% |
| Suppliers | 440/4 | €958,413 | €1,051,052 | +€92,639 | +9.7% |
| Taxes, remuneration and social security | 45 | €2,034,713 | €2,114,597 | +€79,884 | +3.9% |
| Taxes | 450/3 | €307,227 | €337,690 | +€30,463 | +9.9% |
| Remuneration and social security | 454/9 | €1,727,486 | €1,776,907 | +€49,421 | +2.9% |
| Other amounts payable | 47/48 | €1,645 | €3,818 | +€2,173 | +132.1% |
| Accrued charges and deferred income | 492/3 | €968 | €62,575 | +€61,607 | +6367.6% |
| Operating income | 70/76A | €10,825,696 | €16,566,888 | +€5.7m | +53.0% |
| Turnover | 70 | €10,634,202 | €16,200,784 | +€5.6m | +52.3% |
| Other operating income | 74 | €191,494 | €366,104 | +€174,610 | +91.2% |
| Operating charges | 60/66A | €10,385,818 | €16,133,361 | +€5.7m | +55.3% |
| Services and other goods | 61 | €3,265,430 | €5,510,915 | +€2.2m | +68.8% |
| Remuneration, social security and pensions | 62 | €7,103,586 | €10,601,622 | +€3.5m | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,246 | €11,753 | +€3,507 | +42.5% |
| Other operating charges | 640/8 | €8,556 | €9,070 | +€515 | +6.0% |
| Operating profit (loss) | 9901 | €439,878 | €433,527 | -€6,351 | -1.4% |
| Financial income | 75/76B | €624 | €3,285 | +€2,661 | +426.8% |
| Recurring financial income | 75 | €624 | €3,285 | +€2,661 | +426.8% |
| Income from financial fixed assets | 750 | €55 | €112 | +€56 | +101.8% |
| Income from current assets | 751 | €242 | €604 | +€363 | +150.1% |
| Other financial income | 752/9 | €327 | €2,569 | +€2,242 | +686.4% |
| Financial charges | 65/66B | €126,496 | €238,243 | +€111,747 | +88.3% |
| Recurring financial charges | 65 | €126,496 | €238,243 | +€111,747 | +88.3% |
| Debt charges | 650 | €60,197 | €158,594 | +€98,398 | +163.5% |
| Other financial charges | 652/9 | €66,300 | €79,649 | +€13,350 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €314,006 | €198,568 | -€115,437 | -36.8% |
| Income taxes | 67/77 | €168,775 | €175,846 | +€7,071 | +4.2% |
| Taxes | 670/3 | €168,778 | €175,846 | +€7,068 | +4.2% |
| Tax adjustments and reversals of tax provisions | 77 | €3 | €0 | -€3 | -100.0% |
| Profit (loss) for the period | 9904 | €145,230 | €22,722 | -€122,508 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €145,230 | €22,722 | -€122,508 | -84.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.