BONCZYK: 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.
BONCZYK
Largest movements
- Cash -€17,784
down €17,784 (-43.9%), from €40,500 to €22,716
mainly Net result for the year (-€27,039) and Debts after one year (-€7,671)
- Tangible fixed assets -€9,003
down €9,003 (-36.3%), from €24,812 to €15,810
of which Furniture and vehicles: -€7,914
- Profit (loss) carried forward -€27,039
down €27,039 (-348.1%), from -€7,768 to -€34,807
- Other debts +€12,900
up €12,900 (+233.5%), from €5,524 to €18,424
- Debts after one year -€7,671
no longer reported in 2025 (was €7,671)
- Tax, wage and social debts -€2,540
no longer reported in 2025 (was €2,540)
- Current portion of long-term debt -€2,374
down €2,374 (-23.6%), from €10,044 to €7,671
- Gross operating margin -€7,873
down €7,873 (-110.9%), from -€7,099 to -€14,972
- Taxes +€2,829
up €2,829, from -€329 to €2,500
- Depreciation +€2,374
up €2,374 (+35.8%), from €6,629 to €9,003
- Financial charges -€486
down €486 (-60.4%), from €805 to €318
- Other operating charges +€160
up €160 (+185.7%), from €86 to €246
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 | €78,271 | €51,673 | -€26,597 | -34.0% |
| Fixed assets | 21/28 | €24,837 | €15,835 | -€9,003 | -36.2% |
| Tangible fixed assets | 22/27 | €24,812 | €15,810 | -€9,003 | -36.3% |
| Plant, machinery and equipment | 23 | €3,673 | €2,584 | -€1,089 | -29.7% |
| Furniture and vehicles | 24 | €21,140 | €13,226 | -€7,914 | -37.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €53,433 | €35,839 | -€17,595 | -32.9% |
| Amounts receivable within one year | 40/41 | €11,303 | €10,967 | -€336 | -3.0% |
| Trade receivables | 40 | €9,289 | €8,967 | -€321 | -3.5% |
| Other amounts receivable | 41 | €2,014 | €2,000 | -€14 | -0.7% |
| Cash at bank and in hand | 54/58 | €40,500 | €22,716 | -€17,784 | -43.9% |
| Deferred charges and accrued income | 490/1 | €1,631 | €2,155 | +€525 | +32.2% |
| Total equity and liabilities | 10/49 | €78,271 | €51,673 | -€26,597 | -34.0% |
| Equity | 10/15 | €52,492 | €25,453 | -€27,039 | -51.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,860 | €47,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,768 | -€34,807 | -€27,039 | -348.1% |
| Amounts payable | 17/49 | €25,779 | €26,221 | +€442 | +1.7% |
| Amounts payable after more than one year | 17 | €7,671 | - | -€7,671 | |
| Financial debts | 170/4 | €7,671 | - | -€7,671 | |
| Amounts payable within one year | 42/48 | €18,108 | €26,221 | +€8,112 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | €10,044 | €7,671 | -€2,374 | -23.6% |
| Trade debts | 44 | - | €126 | +€126 | |
| Suppliers | 440/4 | - | €126 | +€126 | |
| Taxes, remuneration and social security | 45 | €2,540 | - | -€2,540 | |
| Taxes | 450/3 | €2,540 | - | -€2,540 | |
| Other amounts payable | 47/48 | €5,524 | €18,424 | +€12,900 | +233.5% |
| Non-recurring operating income | 76A | - | €366 | +€366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,629 | €9,003 | +€2,374 | +35.8% |
| Other operating charges | 640/8 | €86 | €246 | +€160 | +185.7% |
| Gross operating margin | 9900 | -€7,099 | -€14,972 | -€7,873 | -110.9% |
| Operating profit (loss) | 9901 | -€13,813 | -€24,221 | -€10,407 | -75.3% |
| Financial income | 75/76B | €105 | - | -€105 | |
| Recurring financial income | 75 | €105 | - | -€105 | |
| Financial charges | 65/66B | €805 | €318 | -€486 | -60.4% |
| Recurring financial charges | 65 | €805 | €318 | -€486 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,513 | -€24,539 | -€10,027 | -69.1% |
| Income taxes | 67/77 | -€329 | €2,500 | +€2,829 | |
| Profit (loss) for the period | 9904 | -€14,184 | -€27,039 | -€12,855 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,184 | -€27,039 | -€12,855 | -90.6% |
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 2 October 2026 via checked.be.