Bonaugure: 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.
Bonaugure
Largest movements
- Tangible fixed assets -€137,374
down €137,374 (-5.8%), from €2.4m to €2.2m
of which Plant, machinery and equipment: -€92,172
- Stocks and contracts -€44,850
down €44,850 (-49.1%), from €91,350 to €46,500
- Receivables within one year -€28,765
down €28,765 (-15.4%), from €187,179 to €158,414
of which Trade receivables: -€41,323
- Trade debts -€199,352
down €199,352 (-98.3%), from €202,856 to €3,504
- Debts after one year -€127,476
down €127,476 (-12.1%), from €1.1m to €924,228
- Short-term financial debts +€63,368
up €63,368 (+46.7%), from €135,633 to €199,000
- Profit (loss) carried forward +€62,930
up €62,930 (+8.2%), from €766,767 to €829,697
- Other debts -€42,101
down €42,101 (-59.7%), from €70,468 to €28,368
- Gross operating margin -€116,803
down €116,803 (-29.9%), from €390,283 to €273,481
- Staff costs -€72,397
down €72,397, from €67,254 to -€5,143
- Other operating charges -€56,950
down €56,950 (-65.7%), from €86,732 to €29,782
- Provisions +€25,000
no longer reported in 2023 (was -€25,000)
- Financial charges -€19,737
down €19,737 (-36.6%), from €53,883 to €34,145
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,657,017 | €2,454,247 | -€202,770 | -7.6% |
| Fixed assets | 21/28 | €2,371,232 | €2,233,378 | -€137,854 | -5.8% |
| Intangible fixed assets | 21 | €1,270 | €790 | -€480 | -37.8% |
| Tangible fixed assets | 22/27 | €2,369,962 | €2,232,588 | -€137,374 | -5.8% |
| Land and buildings | 22 | €2,005,739 | €1,972,601 | -€33,138 | -1.7% |
| Plant, machinery and equipment | 23 | €291,909 | €199,737 | -€92,172 | -31.6% |
| Furniture and vehicles | 24 | €72,313 | €60,250 | -€12,063 | -16.7% |
| Current assets | 29/58 | €285,785 | €220,869 | -€64,916 | -22.7% |
| Stocks and contracts in progress | 3 | €91,350 | €46,500 | -€44,850 | -49.1% |
| Stocks | 30/36 | €91,350 | €46,500 | -€44,850 | -49.1% |
| Amounts receivable within one year | 40/41 | €187,179 | €158,414 | -€28,765 | -15.4% |
| Trade receivables | 40 | €176,400 | €135,077 | -€41,323 | -23.4% |
| Other amounts receivable | 41 | €10,779 | €23,337 | +€12,558 | +116.5% |
| Cash at bank and in hand | 54/58 | €3,620 | €13,754 | +€10,134 | +280.0% |
| Deferred charges and accrued income | 490/1 | €3,636 | €2,201 | -€1,435 | -39.5% |
| Total equity and liabilities | 10/49 | €2,657,017 | €2,454,247 | -€202,770 | -7.6% |
| Equity | 10/15 | €957,026 | €1,009,556 | +€52,529 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,060 | €173,659 | -€10,401 | -5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €182,200 | €171,799 | -€10,401 | -5.7% |
| Profit (loss) carried forward | 14 | €766,767 | €829,697 | +€62,930 | +8.2% |
| Provisions and deferred taxes | 16 | €60,733 | €57,266 | -€3,467 | -5.7% |
| Deferred taxes | 168 | €60,733 | €57,266 | -€3,467 | -5.7% |
| Amounts payable | 17/49 | €1,639,257 | €1,387,425 | -€251,832 | -15.4% |
| Amounts payable after more than one year | 17 | €1,051,704 | €924,228 | -€127,476 | -12.1% |
| Financial debts | 170/4 | €1,051,704 | €924,228 | -€127,476 | -12.1% |
| Amounts payable within one year | 42/48 | €574,227 | €415,258 | -€158,969 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €125,172 | €127,476 | +€2,304 | +1.8% |
| Financial debts | 43 | €135,633 | €199,000 | +€63,368 | +46.7% |
| Credit institutions | 430/8 | €135,633 | €199,000 | +€63,368 | +46.7% |
| Trade debts | 44 | €202,856 | €3,504 | -€199,352 | -98.3% |
| Suppliers | 440/4 | €202,856 | €3,504 | -€199,352 | -98.3% |
| Taxes, remuneration and social security | 45 | €40,098 | €56,910 | +€16,812 | +41.9% |
| Taxes | 450/3 | €32,826 | €56,126 | +€23,300 | +71.0% |
| Remuneration and social security | 454/9 | €7,272 | €784 | -€6,488 | -89.2% |
| Other amounts payable | 47/48 | €70,468 | €28,368 | -€42,101 | -59.7% |
| Accrued charges and deferred income | 492/3 | €13,326 | €47,938 | +€34,612 | +259.7% |
| Remuneration, social security and pensions | 62 | €67,254 | -€5,143 | -€72,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,488 | €142,334 | -€7,154 | -4.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€25,000 | - | +€25,000 | |
| Other operating charges | 640/8 | €86,732 | €29,782 | -€56,950 | -65.7% |
| Gross operating margin | 9900 | €390,283 | €273,481 | -€116,803 | -29.9% |
| Operating profit (loss) | 9901 | €111,810 | €106,508 | -€5,302 | -4.7% |
| Financial income | 75/76B | €211 | - | -€211 | |
| Recurring financial income | 75 | €211 | - | -€211 | |
| Financial charges | 65/66B | €53,883 | €34,145 | -€19,737 | -36.6% |
| Recurring financial charges | 65 | €53,883 | €34,145 | -€19,737 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €58,138 | €72,363 | +€14,225 | +24.5% |
| Transfer from deferred taxes | 780 | €3,467 | €3,467 | = | 0.0% |
| Income taxes | 67/77 | €22,295 | €23,300 | +€1,005 | +4.5% |
| Profit (loss) for the period | 9904 | €39,309 | €52,529 | +€13,220 | +33.6% |
| Transfer from tax-exempt reserves | 789 | €10,401 | €10,401 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,710 | €62,930 | +€13,220 | +26.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.