BONAPARTE: 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.
BONAPARTE
Largest movements
- Stocks and contracts -€616,470
down €616,470 (-20.9%), from €2.9m to €2.3m
- Cash -€272,531
down €272,531 (-63.4%), from €430,158 to €157,627
mainly Other debts (-€766,200) and Tax, wage and social debts (-€110,399)
- Other debts -€766,200
down €766,200 (-23.1%), from €3.3m to €2.6m
- Tax, wage and social debts -€110,399
down €110,399 (-88.7%), from €124,399 to €14,000
of which Taxes: -€109,781
- Profit (loss) carried forward +€35,530
up €35,530 (+968%), from €3,669 to €39,198
- Gross operating margin -€168,733
down €168,733, from €168,730 to -€4
- Write-downs -€165,000
down €165,000, from €110,000 to -€55,000
- Staff costs -€29,548
down €29,548, from €29,015 to -€533
- Taxes +€11,651
up €11,651 (+428%), from €2,719 to €14,370
- Financial charges -€10,072
down €10,072 (-97.4%), from €10,342 to €269
of which Non-recurring financial charges: -€10,000
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 | €3,498,850 | €2,635,265 | -€863,586 | -24.7% |
| Fixed assets | 21/28 | €8,485 | €4,111 | -€4,374 | -51.5% |
| Tangible fixed assets | 22/27 | €8,485 | €4,111 | -€4,374 | -51.5% |
| Plant, machinery and equipment | 23 | €5,746 | €4,111 | -€1,634 | -28.4% |
| Furniture and vehicles | 24 | €2,740 | €0 | -€2,740 | -100% |
| Current assets | 29/58 | €3,490,365 | €2,631,153 | -€859,212 | -24.6% |
| Stocks and contracts in progress | 3 | €2,943,799 | €2,327,329 | -€616,470 | -20.9% |
| Contracts in progress | 37 | €2,943,799 | €2,327,329 | -€616,470 | -20.9% |
| Amounts receivable within one year | 40/41 | €115,441 | €145,644 | +€30,203 | +26.2% |
| Trade receivables | 40 | €115,441 | €133,976 | +€18,535 | +16.1% |
| Other amounts receivable | 41 | - | €11,668 | +€11,668 | |
| Cash at bank and in hand | 54/58 | €430,158 | €157,627 | -€272,531 | -63.4% |
| Deferred charges and accrued income | 490/1 | €968 | €553 | -€414 | -42.8% |
| Total equity and liabilities | 10/49 | €3,498,850 | €2,635,265 | -€863,586 | -24.7% |
| Equity | 10/15 | €22,269 | €57,798 | +€35,530 | +160% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,669 | €39,198 | +€35,530 | +968% |
| Amounts payable | 17/49 | €3,476,582 | €2,577,467 | -€899,115 | -25.9% |
| Amounts payable within one year | 42/48 | €3,476,582 | €2,577,467 | -€899,115 | -25.9% |
| Trade debts | 44 | €29,859 | €7,343 | -€22,516 | -75.4% |
| Suppliers | 440/4 | €29,859 | €7,343 | -€22,516 | -75.4% |
| Taxes, remuneration and social security | 45 | €124,399 | €14,000 | -€110,399 | -88.7% |
| Taxes | 450/3 | €123,781 | €14,000 | -€109,781 | -88.7% |
| Remuneration and social security | 454/9 | €618 | - | -€618 | |
| Other amounts payable | 47/48 | €3,322,324 | €2,556,124 | -€766,200 | -23.1% |
| Remuneration, social security and pensions | 62 | €29,015 | -€533 | -€29,548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,693 | €1,634 | -€3,059 | -65.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €110,000 | -€55,000 | -€165,000 | |
| Other operating charges | 640/8 | €1,278 | €3,726 | +€2,449 | +192% |
| Gross operating margin | 9900 | €168,730 | -€4 | -€168,733 | |
| Operating profit (loss) | 9901 | €23,744 | €50,169 | +€26,425 | +111% |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €10,342 | €269 | -€10,072 | -97.4% |
| Recurring financial charges | 65 | €342 | €269 | -€72 | -21.2% |
| Non-recurring financial charges | 66B | €10,000 | - | -€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €13,456 | €49,900 | +€36,443 | +271% |
| Income taxes | 67/77 | €2,719 | €14,370 | +€11,651 | +428% |
| Profit (loss) for the period | 9904 | €10,737 | €35,530 | +€24,792 | +231% |
| Profit (loss) for the period to be appropriated | 9905 | €10,737 | €35,530 | +€24,792 | +231% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.