BONBON JUNIOR: 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.
BONBON JUNIOR
Largest movements
- Cash +€98,203
up €98,203 (+25.3%), from €388,607 to €486,810
mainly Net result for the year (+€138,133) and Receivables within one year (+€24,124)
- Receivables within one year -€24,124
down €24,124 (-12.5%), from €193,680 to €169,556
- Stocks and contracts -€21,439
down €21,439 (-5.6%), from €382,639 to €361,200
- Tangible fixed assets -€12,234
down €12,234 (-16.6%), from €73,668 to €61,434
of which Furniture and vehicles: -€9,703
- Trade debts -€86,719
down €86,719 (-69.5%), from €124,806 to €38,087
- Profit (loss) carried forward +€82,899
up €82,899 (+150%), from €55,234 to €138,133
- Reserves +€55,234
up €55,234 (+21.7%), from €254,317 to €309,551
of which Distributable reserves: +€74,334
- Tax, wage and social debts -€12,255
down €12,255 (-18.4%), from €66,711 to €54,456
of which Taxes: -€23,752
- Taxes -€35,588
down €35,588 (-62.3%), from €57,092 to €21,504
- Financial income +€10,603
up €10,603 (+142%), from €7,450 to €18,053
- Financial charges -€9,065
down €9,065 (-51.1%), from €17,728 to €8,663
- Depreciation +€8,711
up €8,711 (+117%), from €7,462 to €16,173
- Gross operating margin +€6,576
up €6,576 (+2.0%), from €326,826 to €333,402
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.
Derived cash bridge
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 | €1,051,428 | €1,090,445 | +€39,017 | +3.7% |
| Fixed assets | 21/28 | €85,113 | €72,879 | -€12,234 | -14.4% |
| Tangible fixed assets | 22/27 | €73,668 | €61,434 | -€12,234 | -16.6% |
| Land and buildings | 22 | €7,926 | €6,205 | -€1,721 | -21.7% |
| Plant, machinery and equipment | 23 | €3,694 | €2,884 | -€810 | -21.9% |
| Furniture and vehicles | 24 | €62,048 | €52,345 | -€9,703 | -15.6% |
| Financial fixed assets | 28 | €11,445 | €11,445 | = | 0.0% |
| Current assets | 29/58 | €966,315 | €1,017,566 | +€51,251 | +5.3% |
| Stocks and contracts in progress | 3 | €382,639 | €361,200 | -€21,439 | -5.6% |
| Stocks | 30/36 | €382,639 | €361,200 | -€21,439 | -5.6% |
| Amounts receivable within one year | 40/41 | €193,680 | €169,556 | -€24,124 | -12.5% |
| Trade receivables | 40 | €193,680 | €169,556 | -€24,124 | -12.5% |
| Current investments | 50/53 | €1,389 | - | -€1,389 | |
| Cash at bank and in hand | 54/58 | €388,607 | €486,810 | +€98,203 | +25.3% |
| Total equity and liabilities | 10/49 | €1,051,428 | €1,090,445 | +€39,017 | +3.7% |
| Equity | 10/15 | €500,551 | €638,684 | +€138,133 | +27.6% |
| Contributions | 10/11 | €191,000 | €191,000 | = | 0.0% |
| Reserves | 13 | €254,317 | €309,551 | +€55,234 | +21.7% |
| Non-distributable reserves | 130/1 | €19,100 | - | -€19,100 | |
| Reserves not available under the articles | 1311 | €19,100 | - | -€19,100 | |
| Distributable reserves | 133 | €235,217 | €309,551 | +€74,334 | +31.6% |
| Profit (loss) carried forward | 14 | €55,234 | €138,133 | +€82,899 | +150% |
| Amounts payable | 17/49 | €550,877 | €451,761 | -€99,116 | -18.0% |
| Amounts payable within one year | 42/48 | €550,877 | €451,150 | -€99,727 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €359,360 | €358,607 | -€753 | -0.2% |
| Trade debts | 44 | €124,806 | €38,087 | -€86,719 | -69.5% |
| Suppliers | 440/4 | €124,806 | €38,087 | -€86,719 | -69.5% |
| Taxes, remuneration and social security | 45 | €66,711 | €54,456 | -€12,255 | -18.4% |
| Taxes | 450/3 | €51,232 | €27,480 | -€23,752 | -46.4% |
| Remuneration and social security | 454/9 | €15,479 | €26,976 | +€11,497 | +74.3% |
| Accrued charges and deferred income | 492/3 | - | €611 | +€611 | |
| Remuneration, social security and pensions | 62 | €165,029 | €166,982 | +€1,953 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,462 | €16,173 | +€8,711 | +117% |
| Gross operating margin | 9900 | €326,826 | €333,402 | +€6,576 | +2.0% |
| Operating profit (loss) | 9901 | €154,335 | €150,247 | -€4,088 | -2.6% |
| Financial income | 75/76B | €7,450 | €18,053 | +€10,603 | +142% |
| Recurring financial income | 75 | €7,450 | €18,053 | +€10,603 | +142% |
| Financial charges | 65/66B | €17,728 | €8,663 | -€9,065 | -51.1% |
| Recurring financial charges | 65 | €17,728 | €8,663 | -€9,065 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €144,057 | €159,637 | +€15,580 | +10.8% |
| Income taxes | 67/77 | €57,092 | €21,504 | -€35,588 | -62.3% |
| Profit (loss) for the period | 9904 | €86,965 | €138,133 | +€51,168 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,965 | €138,133 | +€51,168 | +58.8% |
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 24 October 2026 via checked.be.