BONEAU: 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.
BONEAU
Largest movements
- Receivables within one year +€21,811
up €21,811 (+187%), from €11,653 to €33,464
of which Trade receivables: +€20,391
- Cash -€20,721
down €20,721 (-36.2%), from €57,312 to €36,591
mainly Receivables within one year (-€21,811) and Other debts (-€16,127)
- Tangible fixed assets -€3,682
down €3,682 (-31.4%), from €11,743 to €8,060
of which Furniture and vehicles: -€2,887
- Trade debts +€19,517
up €19,517 (+283%), from €6,897 to €26,413
- Other debts -€16,127
down €16,127 (-62.3%), from €25,885 to €9,758
- Tax, wage and social debts -€6,552
down €6,552 (-66.8%), from €9,815 to €3,262
- Reserves +€1,000
up €1,000 (+2.3%), from €42,805 to €43,806
- Gross operating margin -€32,240
down €32,240 (-79.2%), from €40,715 to €8,475
- Taxes -€5,881
down €5,881 (-87.4%), from €6,729 to €848
- Financial charges -€1,837
down €1,837 (-97.9%), from €1,876 to €39
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 | €87,402 | €85,240 | -€2,162 | -2.5% |
| Fixed assets | 21/28 | €11,743 | €8,060 | -€3,682 | -31.4% |
| Tangible fixed assets | 22/27 | €11,743 | €8,060 | -€3,682 | -31.4% |
| Plant, machinery and equipment | 23 | €5,761 | €4,965 | -€796 | -13.8% |
| Furniture and vehicles | 24 | €5,982 | €3,095 | -€2,887 | -48.3% |
| Current assets | 29/58 | €75,660 | €77,180 | +€1,520 | +2.0% |
| Stocks and contracts in progress | 3 | €6,695 | €7,125 | +€430 | +6.4% |
| Stocks | 30/36 | €6,695 | €7,125 | +€430 | +6.4% |
| Amounts receivable within one year | 40/41 | €11,653 | €33,464 | +€21,811 | +187% |
| Trade receivables | 40 | €11,653 | €32,044 | +€20,391 | +175% |
| Other amounts receivable | 41 | - | €1,420 | +€1,420 | |
| Cash at bank and in hand | 54/58 | €57,312 | €36,591 | -€20,721 | -36.2% |
| Total equity and liabilities | 10/49 | €87,402 | €85,240 | -€2,162 | -2.5% |
| Equity | 10/15 | €44,805 | €45,806 | +€1,000 | +2.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,805 | €43,806 | +€1,000 | +2.3% |
| Distributable reserves | 133 | €42,805 | €43,806 | +€1,000 | +2.3% |
| Amounts payable | 17/49 | €42,597 | €39,434 | -€3,163 | -7.4% |
| Amounts payable within one year | 42/48 | €42,597 | €39,434 | -€3,163 | -7.4% |
| Trade debts | 44 | €6,897 | €26,413 | +€19,517 | +283% |
| Suppliers | 440/4 | €6,897 | €26,413 | +€19,517 | +283% |
| Taxes, remuneration and social security | 45 | €9,815 | €3,262 | -€6,552 | -66.8% |
| Taxes | 450/3 | €9,815 | €3,262 | -€6,552 | -66.8% |
| Other amounts payable | 47/48 | €25,885 | €9,758 | -€16,127 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,716 | €4,986 | +€271 | +5.7% |
| Other operating charges | 640/8 | €1,309 | €1,604 | +€295 | +22.5% |
| Non-recurring operating charges | 66A | €1,525 | - | -€1,525 | |
| Gross operating margin | 9900 | €40,715 | €8,475 | -€32,240 | -79.2% |
| Operating profit (loss) | 9901 | €33,165 | €1,885 | -€31,280 | -94.3% |
| Financial income | 75/76B | €296 | €3 | -€293 | -98.9% |
| Recurring financial income | 75 | €296 | €3 | -€293 | -98.9% |
| Financial charges | 65/66B | €1,876 | €39 | -€1,837 | -97.9% |
| Recurring financial charges | 65 | €1,876 | €39 | -€1,837 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | €31,585 | €1,849 | -€29,737 | -94.1% |
| Income taxes | 67/77 | €6,729 | €848 | -€5,881 | -87.4% |
| Profit (loss) for the period | 9904 | €24,856 | €1,000 | -€23,856 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,856 | €1,000 | -€23,856 | -96.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.