BONELI: 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.
BONELI
Largest movements
- Receivables within one year +€257,661
up €257,661 (+64.4%), from €399,998 to €657,659
of which Other amounts receivable: +€269,761
- Tangible fixed assets -€23,645
down €23,645 (-7.3%), from €323,112 to €299,467
of which Land and buildings: -€30,582
- Reserves +€114,545
up €114,545 (+17.9%), from €639,974 to €754,519
of which Distributable reserves: +€114,545
- Other debts +€84,741
new in 2025: €84,741
- Tax, wage and social debts +€41,179
up €41,179 (+58.3%), from €70,595 to €111,774
- Gross operating margin +€115,203
up €115,203 (+61.6%), from €187,100 to €302,303
- Taxes +€41,300
up €41,300 (+75.9%), from €54,379 to €95,679
- Financial income +€7,073
up €7,073 (+390.6%), from €1,811 to €8,884
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 | €791,958 | €1,038,715 | +€246,757 | +31.2% |
| Fixed assets | 21/28 | €323,112 | €299,467 | -€23,645 | -7.3% |
| Tangible fixed assets | 22/27 | €323,112 | €299,467 | -€23,645 | -7.3% |
| Land and buildings | 22 | €140,430 | €109,848 | -€30,582 | -21.8% |
| Plant, machinery and equipment | 23 | €1,591 | €1,393 | -€198 | -12.4% |
| Furniture and vehicles | 24 | €3,783 | €3,318 | -€465 | -12.3% |
| Other tangible fixed assets | 26 | €177,308 | €184,908 | +€7,600 | +4.3% |
| Current assets | 29/58 | €468,846 | €739,248 | +€270,402 | +57.7% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Trade receivables | 290 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €399,998 | €657,659 | +€257,661 | +64.4% |
| Trade receivables | 40 | €15,002 | €2,902 | -€12,100 | -80.7% |
| Other amounts receivable | 41 | €384,996 | €654,757 | +€269,761 | +70.1% |
| Current investments | 50/53 | €41,185 | €34,769 | -€6,416 | -15.6% |
| Cash at bank and in hand | 54/58 | €17,663 | €26,820 | +€9,157 | +51.8% |
| Deferred charges and accrued income | 490/1 | - | €10,000 | +€10,000 | |
| Total equity and liabilities | 10/49 | €791,958 | €1,038,715 | +€246,757 | +31.2% |
| Equity | 10/15 | €721,144 | €835,689 | +€114,545 | +15.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €639,974 | €754,519 | +€114,545 | +17.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €637,974 | €752,519 | +€114,545 | +18.0% |
| Profit (loss) carried forward | 14 | €61,170 | €61,170 | = | 0.0% |
| Amounts payable | 17/49 | €70,814 | €203,026 | +€132,212 | +186.7% |
| Amounts payable within one year | 42/48 | €70,814 | €202,355 | +€131,541 | +185.8% |
| Trade debts | 44 | €219 | €5,840 | +€5,621 | +2566.7% |
| Suppliers | 440/4 | €219 | €5,840 | +€5,621 | +2566.7% |
| Taxes, remuneration and social security | 45 | €70,595 | €111,774 | +€41,179 | +58.3% |
| Taxes | 450/3 | €70,595 | €111,774 | +€41,179 | +58.3% |
| Other amounts payable | 47/48 | - | €84,741 | +€84,741 | |
| Accrued charges and deferred income | 492/3 | - | €671 | +€671 | |
| Non-recurring operating income | 76A | - | €1,792 | +€1,792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,189 | €11,537 | -€652 | -5.3% |
| Other operating charges | 640/8 | €5,346 | €4,094 | -€1,252 | -23.4% |
| Gross operating margin | 9900 | €187,100 | €302,303 | +€115,203 | +61.6% |
| Operating profit (loss) | 9901 | €169,565 | €286,672 | +€117,107 | +69.1% |
| Financial income | 75/76B | €1,811 | €8,884 | +€7,073 | +390.6% |
| Recurring financial income | 75 | €1,811 | €8,884 | +€7,073 | +390.6% |
| Financial charges | 65/66B | €756 | €591 | -€165 | -21.8% |
| Recurring financial charges | 65 | €756 | €591 | -€165 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €170,620 | €294,965 | +€124,345 | +72.9% |
| Income taxes | 67/77 | €54,379 | €95,679 | +€41,300 | +75.9% |
| Profit (loss) for the period | 9904 | €116,241 | €199,286 | +€83,045 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,241 | €199,286 | +€83,045 | +71.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.