BONEGA: 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.
BONEGA
Largest movements
- Cash +€92,567
up €92,567 (+43.4%), from €213,351 to €305,918
mainly Receivables within one year (+€78,249) and Trade debts (+€43,019)
- Receivables within one year -€78,249
down €78,249 (-32.8%), from €238,228 to €159,979
of which Trade receivables: -€73,830
- Tangible fixed assets +€25,889
up €25,889 (+236.2%), from €10,960 to €36,849
of which Furniture and vehicles: +€20,430
- Deferred charges and accrued income +€10,184
up €10,184 (+1302.2%), from €782 to €10,967
- Trade debts +€43,019
up €43,019 (+21.3%), from €202,232 to €245,251
- Accrued charges and deferred income +€12,089
new in 2025: €12,089
- Tax, wage and social debts -€8,866
down €8,866 (-33.5%), from €26,451 to €17,585
of which Taxes: -€7,830
- Reserves +€5,796
up €5,796 (+2.6%), from €225,767 to €231,563
- Gross operating margin -€88,388
down €88,388 (-37.8%), from €233,873 to €145,485
- Taxes -€24,699
down €24,699 (-89.6%), from €27,574 to €2,875
- Staff costs -€12,292
down €12,292 (-9.6%), from €128,555 to €116,263
- Depreciation +€5,071
up €5,071 (+154.3%), from €3,286 to €8,357
- Other operating charges -€4,029
down €4,029 (-60.9%), from €6,620 to €2,592
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 | €463,321 | €513,713 | +€50,392 | +10.9% |
| Fixed assets | 21/28 | €10,960 | €36,849 | +€25,889 | +236.2% |
| Tangible fixed assets | 22/27 | €10,960 | €36,849 | +€25,889 | +236.2% |
| Plant, machinery and equipment | 23 | €10,960 | €12,204 | +€1,244 | +11.4% |
| Furniture and vehicles | 24 | - | €20,430 | +€20,430 | |
| Other tangible fixed assets | 26 | - | €4,215 | +€4,215 | |
| Current assets | 29/58 | €452,361 | €476,864 | +€24,503 | +5.4% |
| Amounts receivable within one year | 40/41 | €238,228 | €159,979 | -€78,249 | -32.8% |
| Trade receivables | 40 | €178,612 | €104,782 | -€73,830 | -41.3% |
| Other amounts receivable | 41 | €59,616 | €55,197 | -€4,419 | -7.4% |
| Cash at bank and in hand | 54/58 | €213,351 | €305,918 | +€92,567 | +43.4% |
| Deferred charges and accrued income | 490/1 | €782 | €10,967 | +€10,184 | +1302.2% |
| Total equity and liabilities | 10/49 | €463,321 | €513,713 | +€50,392 | +10.9% |
| Equity | 10/15 | €232,067 | €237,863 | +€5,796 | +2.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €225,767 | €231,563 | +€5,796 | +2.6% |
| Distributable reserves | 133 | €225,767 | €231,563 | +€5,796 | +2.6% |
| Amounts payable | 17/49 | €231,254 | €275,849 | +€44,595 | +19.3% |
| Amounts payable within one year | 42/48 | €231,254 | €263,760 | +€32,506 | +14.1% |
| Financial debts | 43 | €571 | €379 | -€193 | -33.7% |
| Credit institutions | 430/8 | €571 | €379 | -€193 | -33.7% |
| Trade debts | 44 | €202,232 | €245,251 | +€43,019 | +21.3% |
| Suppliers | 440/4 | €202,232 | €245,251 | +€43,019 | +21.3% |
| Advances received on contracts in progress | 46 | €0 | €546 | +€546 | |
| Taxes, remuneration and social security | 45 | €26,451 | €17,585 | -€8,866 | -33.5% |
| Taxes | 450/3 | €16,955 | €9,125 | -€7,830 | -46.2% |
| Remuneration and social security | 454/9 | €9,496 | €8,460 | -€1,036 | -10.9% |
| Other amounts payable | 47/48 | €2,000 | €0 | -€2,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €12,089 | +€12,089 | |
| Non-recurring operating income | 76A | €998 | €0 | -€998 | -100.0% |
| Remuneration, social security and pensions | 62 | €128,555 | €116,263 | -€12,292 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,286 | €8,357 | +€5,071 | +154.3% |
| Other operating charges | 640/8 | €6,620 | €2,592 | -€4,029 | -60.9% |
| Non-recurring operating charges | 66A | €2,137 | €0 | -€2,137 | -100.0% |
| Gross operating margin | 9900 | €233,873 | €145,485 | -€88,388 | -37.8% |
| Operating profit (loss) | 9901 | €93,274 | €18,273 | -€75,001 | -80.4% |
| Financial income | 75/76B | €471 | €84 | -€387 | -82.2% |
| Recurring financial income | 75 | €471 | €84 | -€387 | -82.2% |
| Financial charges | 65/66B | €11,685 | €9,685 | -€2,000 | -17.1% |
| Recurring financial charges | 65 | €11,685 | €9,685 | -€2,000 | -17.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €82,060 | €8,672 | -€73,388 | -89.4% |
| Income taxes | 67/77 | €27,574 | €2,875 | -€24,699 | -89.6% |
| Profit (loss) for the period | 9904 | €54,486 | €5,796 | -€48,689 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,486 | €5,796 | -€48,689 | -89.4% |
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 9 October 2026 via checked.be.