BONBISC: 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.
BONBISC
Largest movements
- Stocks and contracts +€4,328
up €4,328 (+9.9%), from €43,669 to €47,997
- Tangible fixed assets -€1,936
down €1,936 (-28.3%), from €6,842 to €4,907
of which Plant, machinery and equipment: -€1,139
- Cash +€1,926
up €1,926 (+530.1%), from €363 to €2,290
mainly Trade debts (+€4,742) and Depreciation (+€3,581)
- Deferred charges and accrued income -€1,387
down €1,387 (-95.8%), from €1,448 to €61
- Receivables within one year +€930
up €930 (+53.7%), from €1,733 to €2,664
- Trade debts +€4,742
up €4,742 (+38.0%), from €12,479 to €17,221
- Other debts -€2,084
down €2,084 (-3.8%), from €54,839 to €52,755
- Profit (loss) carried forward +€1,161
up €1,161 (+3.6%), from -€31,862 to -€30,701
- Financial income -€1,153
down €1,153 (-75.1%), from €1,535 to €382
- Financial charges -€560
down €560 (-50.7%), from €1,105 to €545
- Other operating charges -€79
down €79 (-17.0%), from €467 to €387
- Gross operating margin +€70
up €70 (+1.3%), from €5,223 to €5,293
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 | €54,056 | €57,917 | +€3,862 | +7.1% |
| Fixed assets | 21/28 | €6,842 | €4,907 | -€1,936 | -28.3% |
| Tangible fixed assets | 22/27 | €6,842 | €4,907 | -€1,936 | -28.3% |
| Plant, machinery and equipment | 23 | €4,277 | €3,138 | -€1,139 | -26.6% |
| Furniture and vehicles | 24 | €2,565 | €1,768 | -€797 | -31.1% |
| Current assets | 29/58 | €47,214 | €53,011 | +€5,797 | +12.3% |
| Stocks and contracts in progress | 3 | €43,669 | €47,997 | +€4,328 | +9.9% |
| Stocks | 30/36 | €43,669 | €47,997 | +€4,328 | +9.9% |
| Amounts receivable within one year | 40/41 | €1,733 | €2,664 | +€930 | +53.7% |
| Other amounts receivable | 41 | €1,733 | €2,664 | +€930 | +53.7% |
| Cash at bank and in hand | 54/58 | €363 | €2,290 | +€1,926 | +530.1% |
| Deferred charges and accrued income | 490/1 | €1,448 | €61 | -€1,387 | -95.8% |
| Total equity and liabilities | 10/49 | €54,056 | €57,917 | +€3,862 | +7.1% |
| Equity | 10/15 | -€13,262 | -€12,101 | +€1,161 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,862 | -€30,701 | +€1,161 | +3.6% |
| Amounts payable | 17/49 | €67,318 | €70,018 | +€2,700 | +4.0% |
| Amounts payable within one year | 42/48 | €67,318 | €70,018 | +€2,700 | +4.0% |
| Trade debts | 44 | €12,479 | €17,221 | +€4,742 | +38.0% |
| Suppliers | 440/4 | €12,479 | €17,221 | +€4,742 | +38.0% |
| Taxes, remuneration and social security | 45 | - | €42 | +€42 | |
| Taxes | 450/3 | - | €42 | +€42 | |
| Other amounts payable | 47/48 | €54,839 | €52,755 | -€2,084 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,538 | €3,581 | +€42 | +1.2% |
| Other operating charges | 640/8 | €467 | €387 | -€79 | -17.0% |
| Gross operating margin | 9900 | €5,223 | €5,293 | +€70 | +1.3% |
| Operating profit (loss) | 9901 | €1,218 | €1,325 | +€107 | +8.8% |
| Financial income | 75/76B | €1,535 | €382 | -€1,153 | -75.1% |
| Recurring financial income | 75 | €1,535 | €382 | -€1,153 | -75.1% |
| Financial charges | 65/66B | €1,105 | €545 | -€560 | -50.7% |
| Recurring financial charges | 65 | €1,105 | €545 | -€560 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €1,648 | €1,161 | -€487 | -29.5% |
| Profit (loss) for the period | 9904 | €1,648 | €1,161 | -€487 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,648 | €1,161 | -€487 | -29.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.