BONANNI'S: what changed
Two fiscal 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.
BONANNI'S
Largest movements
- Tangible fixed assets -€17,342
down €17,342 (-5.9%), from €293,483 to €276,141
of which Land and buildings: -€16,616
- Cash -€12,131
down €12,131 (-64.7%), from €18,760 to €6,629
mainly Net result for the year (-€32,569) and Debts after one year (-€18,858)
- Intangible fixed assets -€3,749
down €3,749 (-24.0%), from €15,612 to €11,863
- Profit (loss) carried forward -€32,569
down €32,569 (-60.2%), from -€54,056 to -€86,625
- Debts after one year -€18,858
down €18,858 (-5.8%), from €325,179 to €306,321
- Other debts +€10,132
up €10,132 (+644.8%), from €1,571 to €11,703
- Trade debts +€5,107
up €5,107 (+45.9%), from €11,126 to €16,233
- Tax, wage and social debts +€3,963
up €3,963 (+23.2%), from €17,106 to €21,069
of which Remuneration and social security: +€3,027
- Gross operating margin -€43,646
down €43,646 (-26.2%), from €166,480 to €122,834
- Staff costs +€20,363
up €20,363 (+21.4%), from €95,347 to €115,710
- Financial charges -€4,126
down €4,126 (-30.8%), from €13,403 to €9,278
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,613 | €300,610 | -€31,003 | -9.3% |
| Fixed assets | 21/28 | €310,095 | €288,004 | -€22,091 | -7.1% |
| Intangible fixed assets | 21 | €15,612 | €11,863 | -€3,749 | -24.0% |
| Tangible fixed assets | 22/27 | €293,483 | €276,141 | -€17,342 | -5.9% |
| Land and buildings | 22 | €292,758 | €276,141 | -€16,616 | -5.7% |
| Plant, machinery and equipment | 23 | €726 | - | -€726 | |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €21,518 | €12,606 | -€8,913 | -41.4% |
| Stocks and contracts in progress | 3 | €1,837 | €2,378 | +€542 | +29.5% |
| Stocks | 30/36 | €1,837 | €2,378 | +€542 | +29.5% |
| Amounts receivable within one year | 40/41 | €462 | €2,054 | +€1,592 | +344.9% |
| Trade receivables | 40 | €462 | €2,054 | +€1,592 | +344.9% |
| Cash at bank and in hand | 54/58 | €18,760 | €6,629 | -€12,131 | -64.7% |
| Deferred charges and accrued income | 490/1 | €460 | €1,544 | +€1,085 | +236.0% |
| Total equity and liabilities | 10/49 | €331,613 | €300,610 | -€31,003 | -9.3% |
| Equity | 10/15 | -€44,056 | -€76,625 | -€32,569 | -73.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,056 | -€86,625 | -€32,569 | -60.2% |
| Amounts payable | 17/49 | €375,670 | €377,235 | +€1,566 | +0.4% |
| Amounts payable after more than one year | 17 | €325,179 | €306,321 | -€18,858 | -5.8% |
| Financial debts | 170/4 | €325,179 | €306,321 | -€18,858 | -5.8% |
| Amounts payable within one year | 42/48 | €48,250 | €69,416 | +€21,166 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | €18,446 | €20,411 | +€1,965 | +10.7% |
| Trade debts | 44 | €11,126 | €16,233 | +€5,107 | +45.9% |
| Suppliers | 440/4 | €11,126 | €16,233 | +€5,107 | +45.9% |
| Taxes, remuneration and social security | 45 | €17,106 | €21,069 | +€3,963 | +23.2% |
| Taxes | 450/3 | €7,769 | €8,705 | +€936 | +12.0% |
| Remuneration and social security | 454/9 | €9,337 | €12,364 | +€3,027 | +32.4% |
| Other amounts payable | 47/48 | €1,571 | €11,703 | +€10,132 | +644.8% |
| Accrued charges and deferred income | 492/3 | €2,240 | €1,498 | -€742 | -33.1% |
| Remuneration, social security and pensions | 62 | €95,347 | €115,710 | +€20,363 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,072 | €21,091 | -€982 | -4.4% |
| Other operating charges | 640/8 | €9,146 | €9,888 | +€743 | +8.1% |
| Gross operating margin | 9900 | €166,480 | €122,834 | -€43,646 | -26.2% |
| Operating profit (loss) | 9901 | €39,915 | -€23,855 | -€63,770 | |
| Financial income | 75/76B | €115 | €564 | +€449 | +389.1% |
| Recurring financial income | 75 | €115 | €564 | +€449 | +389.1% |
| Financial charges | 65/66B | €13,403 | €9,278 | -€4,126 | -30.8% |
| Recurring financial charges | 65 | €13,403 | €9,278 | -€4,126 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €26,627 | -€32,569 | -€59,196 | |
| Profit (loss) for the period | 9904 | €26,627 | -€32,569 | -€59,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,627 | -€32,569 | -€59,196 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.