BONAVENTURE JOHAN: 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.
BONAVENTURE JOHAN
Largest movements
- Receivables within one year -€31,643
down €31,643 (-40.3%), from €78,480 to €46,837
of which Trade receivables: -€21,441
- Tangible fixed assets -€11,795
down €11,795 (-16.7%), from €70,583 to €58,787
of which Leasing and similar rights: -€7,291
- Stocks and contracts +€7,975
up €7,975 (+20.1%), from €39,750 to €47,725
- Cash -€5,687
down €5,687 (-88.4%), from €6,434 to €747
mainly Debts after one year (-€25,807) and Trade debts (-€15,155)
- Debts after one year -€25,807
down €25,807 (-31.5%), from €82,028 to €56,221
- Trade debts -€15,155
down €15,155 (-35.1%), from €43,219 to €28,063
- Tax, wage and social debts -€9,943
down €9,943 (-38.1%), from €26,102 to €16,159
of which Taxes: -€9,927
- Current portion of long-term debt +€5,780
up €5,780 (+16.8%), from €34,455 to €40,235
- Advances received +€2,699
new in 2025: €2,699
- Gross operating margin -€15,403
down €15,403 (-25.1%), from €61,422 to €46,019
- Staff costs -€7,698
down €7,698 (-27.9%), from €27,553 to €19,855
- Taxes -€2,332
down €2,332 (-89.5%), from €2,606 to €274
- Depreciation +€2,100
up €2,100 (+21.7%), from €9,695 to €11,795
- Financial income -€1,404
down €1,404 (-93.8%), from €1,496 to €92
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 | €196,010 | €155,898 | -€40,112 | -20.5% |
| Fixed assets | 21/28 | €70,583 | €58,787 | -€11,795 | -16.7% |
| Tangible fixed assets | 22/27 | €70,583 | €58,787 | -€11,795 | -16.7% |
| Land and buildings | 22 | €34,293 | €33,283 | -€1,010 | -2.9% |
| Plant, machinery and equipment | 23 | €15,670 | €12,306 | -€3,364 | -21.5% |
| Furniture and vehicles | 24 | €222 | €92 | -€130 | -58.7% |
| Leasing and similar rights | 25 | €20,399 | €13,107 | -€7,291 | -35.7% |
| Current assets | 29/58 | €125,428 | €97,111 | -€28,316 | -22.6% |
| Stocks and contracts in progress | 3 | €39,750 | €47,725 | +€7,975 | +20.1% |
| Stocks | 30/36 | €39,750 | €47,725 | +€7,975 | +20.1% |
| Amounts receivable within one year | 40/41 | €78,480 | €46,837 | -€31,643 | -40.3% |
| Trade receivables | 40 | €68,155 | €46,714 | -€21,441 | -31.5% |
| Other amounts receivable | 41 | €10,325 | €124 | -€10,202 | -98.8% |
| Cash at bank and in hand | 54/58 | €6,434 | €747 | -€5,687 | -88.4% |
| Deferred charges and accrued income | 490/1 | €763 | €1,802 | +€1,039 | +136.1% |
| Total equity and liabilities | 10/49 | €196,010 | €155,898 | -€40,112 | -20.5% |
| Equity | 10/15 | €8,769 | €8,187 | -€582 | -6.6% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,599 | -€66,181 | -€582 | -0.9% |
| Amounts payable | 17/49 | €187,242 | €147,712 | -€39,530 | -21.1% |
| Amounts payable after more than one year | 17 | €82,028 | €56,221 | -€25,807 | -31.5% |
| Financial debts | 170/4 | €82,028 | €56,221 | -€25,807 | -31.5% |
| Amounts payable within one year | 42/48 | €103,776 | €91,491 | -€12,285 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €34,455 | €40,235 | +€5,780 | +16.8% |
| Financial debts | 43 | - | €1,658 | +€1,658 | |
| Credit institutions | 430/8 | - | €1,658 | +€1,658 | |
| Trade debts | 44 | €43,219 | €28,063 | -€15,155 | -35.1% |
| Suppliers | 440/4 | €43,219 | €28,063 | -€15,155 | -35.1% |
| Advances received on contracts in progress | 46 | - | €2,699 | +€2,699 | |
| Taxes, remuneration and social security | 45 | €26,102 | €16,159 | -€9,943 | -38.1% |
| Taxes | 450/3 | €23,046 | €13,118 | -€9,927 | -43.1% |
| Remuneration and social security | 454/9 | €3,057 | €3,040 | -€16 | -0.5% |
| Other amounts payable | 47/48 | - | €2,677 | +€2,677 | |
| Accrued charges and deferred income | 492/3 | €1,438 | €0 | -€1,438 | -100.0% |
| Remuneration, social security and pensions | 62 | €27,553 | €19,855 | -€7,698 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,695 | €11,795 | +€2,100 | +21.7% |
| Other operating charges | 640/8 | €7,984 | €7,958 | -€26 | -0.3% |
| Non-recurring operating charges | 66A | €3,949 | €0 | -€3,949 | -100.0% |
| Gross operating margin | 9900 | €61,422 | €46,019 | -€15,403 | -25.1% |
| Operating profit (loss) | 9901 | €12,240 | €6,410 | -€5,830 | -47.6% |
| Financial income | 75/76B | €1,496 | €92 | -€1,404 | -93.8% |
| Recurring financial income | 75 | €1,496 | €92 | -€1,404 | -93.8% |
| Financial charges | 65/66B | €5,649 | €6,811 | +€1,161 | +20.6% |
| Recurring financial charges | 65 | €5,649 | €6,811 | +€1,161 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €8,087 | -€308 | -€8,395 | |
| Income taxes | 67/77 | €2,606 | €274 | -€2,332 | -89.5% |
| Profit (loss) for the period | 9904 | €5,481 | -€582 | -€6,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,481 | -€582 | -€6,063 |
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 6 October 2026 via checked.be.