BONASERA: 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.
BONASERA
Largest movements
- Tangible fixed assets +€25,752
up €25,752 (+45.7%), from €56,356 to €82,109
of which Leasing and similar rights: +€36,241
- Receivables within one year -€5,824
down €5,824 (-87.1%), from €6,689 to €866
of which Trade receivables: -€3,530
- Cash +€5,554
up €5,554 (+7.3%), from €76,507 to €82,061
mainly Net result for the year (+€38,271) and Depreciation (+€15,424)
- Deferred charges and accrued income +€3,742
up €3,742 (+205.1%), from €1,825 to €5,566
- Reserves +€38,271
up €38,271 (+72.2%), from €53,041 to €91,312
- Trade debts -€21,985
down €21,985 (-68.2%), from €32,228 to €10,243
- Debts after one year +€12,866
up €12,866 (+28.5%), from €45,067 to €57,933
- Current portion of long-term debt +€9,467
up €9,467 (+88.0%), from €10,759 to €20,226
- Other debts -€6,792
down €6,792 (-39.4%), from €17,255 to €10,463
- Gross operating margin +€7,558
up €7,558 (+11.0%), from €68,665 to €76,223
- Depreciation +€5,517
up €5,517 (+55.7%), from €9,907 to €15,424
- Taxes +€4,005
up €4,005 (+34.7%), from €11,528 to €15,533
- Other operating charges +€1,277
up €1,277 (+152.7%), from €836 to €2,113
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 | €198,324 | €229,613 | +€31,289 | +15.8% |
| Fixed assets | 21/28 | €59,656 | €85,409 | +€25,752 | +43.2% |
| Tangible fixed assets | 22/27 | €56,356 | €82,109 | +€25,752 | +45.7% |
| Plant, machinery and equipment | 23 | €16,115 | €11,323 | -€4,792 | -29.7% |
| Furniture and vehicles | 24 | €1,648 | €672 | -€975 | -59.2% |
| Leasing and similar rights | 25 | - | €36,241 | +€36,241 | |
| Other tangible fixed assets | 26 | €38,593 | €33,872 | -€4,721 | -12.2% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €138,667 | €144,204 | +€5,537 | +4.0% |
| Stocks and contracts in progress | 3 | €53,647 | €55,712 | +€2,065 | +3.8% |
| Stocks | 30/36 | €53,647 | €55,712 | +€2,065 | +3.8% |
| Amounts receivable within one year | 40/41 | €6,689 | €866 | -€5,824 | -87.1% |
| Trade receivables | 40 | €3,967 | €437 | -€3,530 | -89.0% |
| Other amounts receivable | 41 | €2,722 | €428 | -€2,294 | -84.3% |
| Cash at bank and in hand | 54/58 | €76,507 | €82,061 | +€5,554 | +7.3% |
| Deferred charges and accrued income | 490/1 | €1,825 | €5,566 | +€3,742 | +205.1% |
| Total equity and liabilities | 10/49 | €198,324 | €229,613 | +€31,289 | +15.8% |
| Equity | 10/15 | €78,041 | €116,312 | +€38,271 | +49.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €53,041 | €91,312 | +€38,271 | +72.2% |
| Distributable reserves | 133 | €53,041 | €91,312 | +€38,271 | +72.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €120,282 | €113,300 | -€6,982 | -5.8% |
| Amounts payable after more than one year | 17 | €45,067 | €57,933 | +€12,866 | +28.5% |
| Financial debts | 170/4 | €45,067 | €57,933 | +€12,866 | +28.5% |
| Amounts payable within one year | 42/48 | €73,380 | €54,378 | -€19,002 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €10,759 | €20,226 | +€9,467 | +88.0% |
| Financial debts | 43 | €112 | €37 | -€75 | -66.9% |
| Credit institutions | 430/8 | €112 | €37 | -€75 | -66.9% |
| Trade debts | 44 | €32,228 | €10,243 | -€21,985 | -68.2% |
| Suppliers | 440/4 | €32,228 | €10,243 | -€21,985 | -68.2% |
| Taxes, remuneration and social security | 45 | €13,025 | €13,408 | +€383 | +2.9% |
| Taxes | 450/3 | €13,025 | €13,408 | +€383 | +2.9% |
| Other amounts payable | 47/48 | €17,255 | €10,463 | -€6,792 | -39.4% |
| Accrued charges and deferred income | 492/3 | €1,835 | €990 | -€846 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,907 | €15,424 | +€5,517 | +55.7% |
| Other operating charges | 640/8 | €836 | €2,113 | +€1,277 | +152.7% |
| Gross operating margin | 9900 | €68,665 | €76,223 | +€7,558 | +11.0% |
| Operating profit (loss) | 9901 | €57,922 | €58,686 | +€764 | +1.3% |
| Financial income | 75/76B | €423 | €127 | -€296 | -70.0% |
| Recurring financial income | 75 | €423 | €127 | -€296 | -70.0% |
| Financial charges | 65/66B | €5,541 | €5,008 | -€533 | -9.6% |
| Recurring financial charges | 65 | €5,541 | €5,008 | -€533 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €52,804 | €53,804 | +€1,000 | +1.9% |
| Income taxes | 67/77 | €11,528 | €15,533 | +€4,005 | +34.7% |
| Profit (loss) for the period | 9904 | €41,276 | €38,271 | -€3,005 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,276 | €38,271 | -€3,005 | -7.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.