BONCAR: 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.
BONCAR
Largest movements
- Cash +€4,260
up €4,260 (+49.8%), from €8,560 to €12,820
mainly Other debts (+€6,136) and Trade debts (+€4,239)
- Receivables within one year -€2,585
down €2,585 (-12.6%), from €20,525 to €17,939
of which Trade receivables: -€2,549
- Tangible fixed assets -€750
down €750 (-21.2%), from €3,534 to €2,785
- Profit (loss) carried forward -€9,081
down €9,081 (-10.0%), from -€91,046 to -€100,127
- Other debts +€6,136
up €6,136 (+11.2%), from €54,805 to €60,941
- Trade debts +€4,239
up €4,239 (+1454.5%), from €291 to €4,531
- Write-downs +€3,617
no longer reported in 2025 (was -€3,617)
- Other operating charges -€2,637
down €2,637 (-41.5%), from €6,361 to €3,723
- Financial charges +€420
up €420 (+46.8%), from €896 to €1,316
- Gross operating margin -€217
down €217 (-7.1%), from -€3,075 to -€3,292
- Depreciation -€37
down €37 (-4.7%), from €787 to €750
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 | €32,619 | €33,544 | +€925 | +2.8% |
| Fixed assets | 21/28 | €3,534 | €2,785 | -€750 | -21.2% |
| Tangible fixed assets | 22/27 | €3,534 | €2,785 | -€750 | -21.2% |
| Plant, machinery and equipment | 23 | €3,534 | €2,785 | -€750 | -21.2% |
| Current assets | 29/58 | €29,085 | €30,760 | +€1,675 | +5.8% |
| Amounts receivable within one year | 40/41 | €20,525 | €17,939 | -€2,585 | -12.6% |
| Trade receivables | 40 | €19,892 | €17,343 | -€2,549 | -12.8% |
| Other amounts receivable | 41 | €633 | €596 | -€36 | -5.7% |
| Cash at bank and in hand | 54/58 | €8,560 | €12,820 | +€4,260 | +49.8% |
| Total equity and liabilities | 10/49 | €32,619 | €33,544 | +€925 | +2.8% |
| Equity | 10/15 | -€22,846 | -€31,927 | -€9,081 | -39.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,046 | -€100,127 | -€9,081 | -10.0% |
| Amounts payable | 17/49 | €55,465 | €65,472 | +€10,007 | +18.0% |
| Amounts payable within one year | 42/48 | €55,430 | €65,472 | +€10,042 | +18.1% |
| Trade debts | 44 | €291 | €4,531 | +€4,239 | +1454.5% |
| Suppliers | 440/4 | €291 | €4,531 | +€4,239 | +1454.5% |
| Taxes, remuneration and social security | 45 | €334 | - | -€334 | |
| Taxes | 450/3 | €334 | - | -€334 | |
| Other amounts payable | 47/48 | €54,805 | €60,941 | +€6,136 | +11.2% |
| Accrued charges and deferred income | 492/3 | €35 | - | -€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €787 | €750 | -€37 | -4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,617 | - | +€3,617 | |
| Other operating charges | 640/8 | €6,361 | €3,723 | -€2,637 | -41.5% |
| Gross operating margin | 9900 | -€3,075 | -€3,292 | -€217 | -7.1% |
| Operating profit (loss) | 9901 | -€6,606 | -€7,765 | -€1,159 | -17.5% |
| Financial charges | 65/66B | €896 | €1,316 | +€420 | +46.8% |
| Recurring financial charges | 65 | €896 | €1,316 | +€420 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,502 | -€9,081 | -€1,579 | -21.0% |
| Profit (loss) for the period | 9904 | -€7,502 | -€9,081 | -€1,579 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,502 | -€9,081 | -€1,579 | -21.0% |
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 11 October 2026 via checked.be.