BONAY: 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.
BONAY
Largest movements
- Cash -€149,275
down €149,275 (-35.6%), from €419,454 to €270,178
mainly Debts after one year (-€325,847) and Tax, wage and social debts (-€14,063)
- Receivables after one year -€133,907
down €133,907 (-10.3%), from €1.3m to €1.2m
of which Trade receivables: -€1.3m
- Receivables within one year -€48,152
down €48,152 (-16.8%), from €286,645 to €238,493
of which Trade receivables: -€47,239
- Tangible fixed assets -€23,167
down €23,167 (-20.0%), from €116,007 to €92,840
of which Furniture and vehicles: -€21,437
- Debts after one year -€325,847
down €325,847 (-39.8%), from €819,060 to €493,213
of which Other amounts payable: -€313,096
- Financial income -€32,861
down €32,861 (-64.9%), from €50,647 to €17,786
- Gross operating margin +€18,557
up €18,557 (+108.3%), from €17,130 to €35,686
- Financial charges -€8,199
down €8,199 (-41.2%), from €19,918 to €11,719
- Other operating charges -€5,587
down €5,587 (-54.8%), from €10,195 to €4,608
- Taxes +€4,237
up €4,237 (+53.7%), from €7,886 to €12,123
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 | €2,189,663 | €1,826,798 | -€362,865 | -16.6% |
| Fixed assets | 21/28 | €176,007 | €152,840 | -€23,167 | -13.2% |
| Tangible fixed assets | 22/27 | €116,007 | €92,840 | -€23,167 | -20.0% |
| Plant, machinery and equipment | 23 | €3,499 | €1,661 | -€1,837 | -52.5% |
| Furniture and vehicles | 24 | €90,812 | €69,375 | -€21,437 | -23.6% |
| Other tangible fixed assets | 26 | €21,697 | €21,803 | +€106 | +0.5% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €2,013,656 | €1,673,959 | -€339,697 | -16.9% |
| Amounts receivable after more than one year | 29 | €1,299,194 | €1,165,287 | -€133,907 | -10.3% |
| Trade receivables | 290 | €1,299,194 | - | -€1.3m | |
| Other amounts receivable | 291 | - | €1,165,287 | +€1.2m | |
| Amounts receivable within one year | 40/41 | €286,645 | €238,493 | -€48,152 | -16.8% |
| Trade receivables | 40 | €83,969 | €36,730 | -€47,239 | -56.3% |
| Other amounts receivable | 41 | €202,676 | €201,763 | -€913 | -0.5% |
| Cash at bank and in hand | 54/58 | €419,454 | €270,178 | -€149,275 | -35.6% |
| Deferred charges and accrued income | 490/1 | €8,363 | €0 | -€8,363 | -100.0% |
| Total equity and liabilities | 10/49 | €2,189,663 | €1,826,798 | -€362,865 | -16.6% |
| Equity | 10/15 | €1,237,517 | €1,225,734 | -€11,783 | -1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,217,517 | €1,205,734 | -€11,783 | -1.0% |
| Distributable reserves | 133 | €1,217,517 | €1,205,734 | -€11,783 | -1.0% |
| Amounts payable | 17/49 | €952,146 | €601,064 | -€351,081 | -36.9% |
| Amounts payable after more than one year | 17 | €819,060 | €493,213 | -€325,847 | -39.8% |
| Financial debts | 170/4 | €17,027 | €4,276 | -€12,751 | -74.9% |
| Other amounts payable | 178/9 | €802,033 | €488,937 | -€313,096 | -39.0% |
| Amounts payable within one year | 42/48 | €113,820 | €96,569 | -€17,251 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €12,638 | €12,751 | +€113 | +0.9% |
| Trade debts | 44 | €6,601 | €3,300 | -€3,301 | -50.0% |
| Suppliers | 440/4 | €6,601 | €3,300 | -€3,301 | -50.0% |
| Taxes, remuneration and social security | 45 | €94,581 | €80,518 | -€14,063 | -14.9% |
| Taxes | 450/3 | €94,581 | €80,518 | -€14,063 | -14.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €19,266 | €11,282 | -€7,983 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,710 | €36,806 | +€96 | +0.3% |
| Other operating charges | 640/8 | €10,195 | €4,608 | -€5,587 | -54.8% |
| Gross operating margin | 9900 | €17,130 | €35,686 | +€18,557 | +108.3% |
| Operating profit (loss) | 9901 | -€29,775 | -€5,727 | +€24,048 | +80.8% |
| Financial income | 75/76B | €50,647 | €17,786 | -€32,861 | -64.9% |
| Recurring financial income | 75 | €50,647 | €17,786 | -€32,861 | -64.9% |
| Financial charges | 65/66B | €19,918 | €11,719 | -€8,199 | -41.2% |
| Recurring financial charges | 65 | €19,918 | €11,719 | -€8,199 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €954 | €340 | -€614 | -64.3% |
| Income taxes | 67/77 | €7,886 | €12,123 | +€4,237 | +53.7% |
| Profit (loss) for the period | 9904 | -€6,932 | -€11,783 | -€4,851 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,932 | -€11,783 | -€4,851 | -70.0% |
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 30 September 2026 via checked.be.