BONAPPETIT: 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.
BONAPPETIT
Largest movements
- Cash +€7,744
up €7,744 (+28.7%), from €26,962 to €34,706
mainly Net result for the year (+€7,224) and Depreciation (+€5,736)
- Receivables within one year +€6,699
up €6,699 (+233.7%), from €2,866 to €9,565
of which Trade receivables: +€4,710
- Tangible fixed assets -€5,736
down €5,736 (-17.0%), from €33,648 to €27,913
of which Plant, machinery and equipment: -€3,737
- Profit (loss) carried forward +€7,224
up €7,224 (+89.8%), from -€8,045 to -€821
- Other debts +€5,229
up €5,229 (+46.6%), from €11,214 to €16,443
- Tax, wage and social debts -€4,059
down €4,059 (-72.1%), from €5,631 to €1,572
- Gross operating margin +€24,105
up €24,105 (+152.9%), from €15,764 to €39,869
- Staff costs +€9,333
up €9,333 (+55.4%), from €16,832 to €26,165
- Depreciation -€529
down €529 (-8.5%), from €6,265 to €5,736
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 | €63,476 | €72,183 | +€8,707 | +13.7% |
| Fixed assets | 21/28 | €33,648 | €27,913 | -€5,736 | -17.0% |
| Tangible fixed assets | 22/27 | €33,648 | €27,913 | -€5,736 | -17.0% |
| Plant, machinery and equipment | 23 | €24,566 | €20,829 | -€3,737 | -15.2% |
| Furniture and vehicles | 24 | €9,083 | €7,084 | -€1,999 | -22.0% |
| Current assets | 29/58 | €29,828 | €44,271 | +€14,443 | +48.4% |
| Amounts receivable within one year | 40/41 | €2,866 | €9,565 | +€6,699 | +233.7% |
| Trade receivables | 40 | €1,948 | €6,659 | +€4,710 | +241.8% |
| Other amounts receivable | 41 | €918 | €2,906 | +€1,989 | +216.7% |
| Cash at bank and in hand | 54/58 | €26,962 | €34,706 | +€7,744 | +28.7% |
| Total equity and liabilities | 10/49 | €63,476 | €72,183 | +€8,707 | +13.7% |
| Equity | 10/15 | -€6,045 | €1,179 | +€7,224 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,045 | -€821 | +€7,224 | +89.8% |
| Amounts payable | 17/49 | €69,522 | €71,004 | +€1,483 | +2.1% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,522 | €21,004 | +€1,483 | +7.6% |
| Trade debts | 44 | €2,677 | €2,990 | +€313 | +11.7% |
| Suppliers | 440/4 | €1,727 | €2,990 | +€1,263 | +73.1% |
| Bills of exchange payable | 441 | €950 | - | -€950 | |
| Taxes, remuneration and social security | 45 | €5,631 | €1,572 | -€4,059 | -72.1% |
| Remuneration and social security | 454/9 | €5,631 | €1,572 | -€4,059 | -72.1% |
| Other amounts payable | 47/48 | €11,214 | €16,443 | +€5,229 | +46.6% |
| Remuneration, social security and pensions | 62 | €16,832 | €26,165 | +€9,333 | +55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,265 | €5,736 | -€529 | -8.5% |
| Other operating charges | 640/8 | €647 | €689 | +€42 | +6.5% |
| Gross operating margin | 9900 | €15,764 | €39,869 | +€24,105 | +152.9% |
| Operating profit (loss) | 9901 | -€7,980 | €7,279 | +€15,259 | |
| Financial income | 75/76B | €37 | €5 | -€32 | -86.3% |
| Recurring financial income | 75 | €37 | €5 | -€32 | -86.3% |
| Financial charges | 65/66B | €102 | €60 | -€42 | -41.1% |
| Recurring financial charges | 65 | €102 | €60 | -€42 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,045 | €7,224 | +€15,269 | |
| Profit (loss) for the period | 9904 | -€8,045 | €7,224 | +€15,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,045 | €7,224 | +€15,269 |
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 1 October 2026 via checked.be.