BONAUTO: 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.
BONAUTO
Largest movements
- Receivables within one year +€201,087
up €201,087 (+592.4%), from €33,944 to €235,032
of which Other amounts receivable: +€202,290
- Cash -€120,074
down €120,074 (-34.5%), from €347,601 to €227,527
mainly Receivables within one year (-€201,087) and Investment in fixed assets (net) (-€47,617)
- Stocks and contracts -€73,797
down €73,797 (-28.5%), from €259,088 to €185,290
- Tangible fixed assets -€12,132
down €12,132 (-4.6%), from €266,263 to €254,131
of which Furniture and vehicles: -€12,132
- Profit (loss) carried forward +€24,381
up €24,381 (+6.5%), from €373,607 to €397,988
- Trade debts -€21,774
down €21,774 (-92.8%), from €23,458 to €1,683
- Gross operating margin -€43,786
down €43,786 (-29.1%), from €150,441 to €106,654
- Taxes -€11,795
down €11,795 (-52.4%), from €22,489 to €10,694
- Depreciation +€9,629
up €9,629 (+19.2%), from €50,119 to €59,749
- Financial income +€5,570
new in 2025: €5,570
- Other operating charges +€1,568
up €1,568 (+10.8%), from €14,559 to €16,128
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 | €907,755 | €903,980 | -€3,775 | -0.4% |
| Fixed assets | 21/28 | €266,263 | €254,131 | -€12,132 | -4.6% |
| Tangible fixed assets | 22/27 | €266,263 | €254,131 | -€12,132 | -4.6% |
| Land and buildings | 22 | €80,986 | €80,986 | = | 0.0% |
| Furniture and vehicles | 24 | €185,277 | €173,145 | -€12,132 | -6.5% |
| Current assets | 29/58 | €641,492 | €649,849 | +€8,357 | +1.3% |
| Stocks and contracts in progress | 3 | €259,088 | €185,290 | -€73,797 | -28.5% |
| Stocks | 30/36 | €259,088 | €185,290 | -€73,797 | -28.5% |
| Amounts receivable within one year | 40/41 | €33,944 | €235,032 | +€201,087 | +592.4% |
| Trade receivables | 40 | €27,918 | €26,716 | -€1,202 | -4.3% |
| Other amounts receivable | 41 | €6,026 | €208,316 | +€202,290 | +3356.9% |
| Cash at bank and in hand | 54/58 | €347,601 | €227,527 | -€120,074 | -34.5% |
| Deferred charges and accrued income | 490/1 | €859 | €2,000 | +€1,140 | +132.7% |
| Total equity and liabilities | 10/49 | €907,755 | €903,980 | -€3,775 | -0.4% |
| Equity | 10/15 | €873,684 | €898,065 | +€24,381 | +2.8% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Capital | 10 | €280,000 | €280,000 | = | 0.0% |
| Issued capital | 100 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €220,077 | €220,077 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36,190 | €36,190 | = | 0.0% |
| Legal reserve | 130 | €28,000 | €28,000 | = | 0.0% |
| Other | 1319 | €8,190 | €8,190 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,200 | €23,200 | = | 0.0% |
| Distributable reserves | 133 | €160,687 | €160,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | €373,607 | €397,988 | +€24,381 | +6.5% |
| Amounts payable | 17/49 | €34,070 | €5,915 | -€28,155 | -82.6% |
| Amounts payable within one year | 42/48 | €34,070 | €5,915 | -€28,155 | -82.6% |
| Trade debts | 44 | €23,458 | €1,683 | -€21,774 | -92.8% |
| Suppliers | 440/4 | €23,458 | €1,683 | -€21,774 | -92.8% |
| Taxes, remuneration and social security | 45 | €10,612 | €4,232 | -€6,381 | -60.1% |
| Taxes | 450/3 | €10,612 | €4,232 | -€6,381 | -60.1% |
| Non-recurring operating income | 76A | €38,971 | €37,576 | -€1,395 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,119 | €59,749 | +€9,629 | +19.2% |
| Other operating charges | 640/8 | €14,559 | €16,128 | +€1,568 | +10.8% |
| Gross operating margin | 9900 | €150,441 | €106,654 | -€43,786 | -29.1% |
| Operating profit (loss) | 9901 | €85,762 | €30,778 | -€54,984 | -64.1% |
| Financial income | 75/76B | - | €5,570 | +€5,570 | |
| Recurring financial income | 75 | - | €5,570 | +€5,570 | |
| Financial charges | 65/66B | €893 | €1,274 | +€381 | +42.7% |
| Recurring financial charges | 65 | €893 | €1,274 | +€381 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €84,870 | €35,074 | -€49,795 | -58.7% |
| Income taxes | 67/77 | €22,489 | €10,694 | -€11,795 | -52.4% |
| Profit (loss) for the period | 9904 | €62,381 | €24,381 | -€38,000 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,381 | €24,381 | -€38,000 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.