Bonaki: 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.
Bonaki
Largest movements
- Cash +€40,935
up €40,935 (+25.9%), from €158,208 to €199,143
mainly Net result for the year (+€66,490) and Depreciation (+€1,043)
- Receivables within one year +€5,216
up €5,216 (+27.9%), from €18,668 to €23,884
of which Trade receivables: +€3,439
- Reserves +€67,000
up €67,000 (+46.5%), from €144,000 to €211,000
- Tax, wage and social debts -€16,900
down €16,900 (-64.1%), from €26,366 to €9,466
of which Taxes: -€20,628
- Other debts -€2,853
down €2,853 (-68.4%), from €4,170 to €1,317
- Gross operating margin -€9,645
down €9,645 (-10.1%), from €95,088 to €85,444
- Financial income +€2,326
up €2,326, from €0 to €2,326
- Taxes -€1,317
down €1,317 (-6.5%), from €20,238 to €18,921
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 | €179,902 | €226,141 | +€46,239 | +25.7% |
| Fixed assets | 21/28 | €3,026 | €3,115 | +€88 | +2.9% |
| Tangible fixed assets | 22/27 | €3,026 | €3,115 | +€88 | +2.9% |
| Furniture and vehicles | 24 | €3,026 | €3,115 | +€88 | +2.9% |
| Current assets | 29/58 | €176,876 | €223,026 | +€46,150 | +26.1% |
| Amounts receivable within one year | 40/41 | €18,668 | €23,884 | +€5,216 | +27.9% |
| Trade receivables | 40 | €18,668 | €22,107 | +€3,439 | +18.4% |
| Other amounts receivable | 41 | - | €1,777 | +€1,777 | |
| Cash at bank and in hand | 54/58 | €158,208 | €199,143 | +€40,935 | +25.9% |
| Total equity and liabilities | 10/49 | €179,902 | €226,141 | +€46,239 | +25.7% |
| Equity | 10/15 | €147,122 | €213,612 | +€66,490 | +45.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €144,000 | €211,000 | +€67,000 | +46.5% |
| Distributable reserves | 133 | €144,000 | €211,000 | +€67,000 | +46.5% |
| Profit (loss) carried forward | 14 | €622 | €112 | -€510 | -82.0% |
| Amounts payable | 17/49 | €32,780 | €12,529 | -€20,252 | -61.8% |
| Amounts payable within one year | 42/48 | €32,780 | €12,529 | -€20,252 | -61.8% |
| Trade debts | 44 | €2,244 | €1,745 | -€499 | -22.2% |
| Suppliers | 440/4 | €2,244 | €1,745 | -€499 | -22.2% |
| Taxes, remuneration and social security | 45 | €26,366 | €9,466 | -€16,900 | -64.1% |
| Taxes | 450/3 | €26,366 | €5,738 | -€20,628 | -78.2% |
| Remuneration and social security | 454/9 | €0 | €3,728 | +€3,728 | |
| Other amounts payable | 47/48 | €4,170 | €1,317 | -€2,853 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €719 | €1,043 | +€324 | +45.0% |
| Other operating charges | 640/8 | €255 | €821 | +€566 | +222% |
| Gross operating margin | 9900 | €95,088 | €85,444 | -€9,645 | -10.1% |
| Operating profit (loss) | 9901 | €94,114 | €83,580 | -€10,534 | -11.2% |
| Financial income | 75/76B | €0 | €2,326 | +€2,326 | |
| Recurring financial income | 75 | €0 | €2,326 | +€2,326 | |
| Financial charges | 65/66B | €421 | €495 | +€74 | +17.6% |
| Recurring financial charges | 65 | €421 | €495 | +€74 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €93,694 | €85,411 | -€8,283 | -8.8% |
| Income taxes | 67/77 | €20,238 | €18,921 | -€1,317 | -6.5% |
| Profit (loss) for the period | 9904 | €73,455 | €66,490 | -€6,965 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,455 | €66,490 | -€6,965 | -9.5% |
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 18 October 2026 via checked.be.