BONESIRE David: 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.
BONESIRE David
Largest movements
- Receivables within one year -€1,372
down €1,372 (-77.4%), from €1,773 to €401
- Cash +€1,267
up €1,267 (+411.1%), from €308 to €1,575
mainly Trade debts (+€8,432) and Receivables within one year (+€1,372)
- Deferred charges and accrued income -€73
down €73 (-29.8%), from €244 to €171
- Trade debts +€8,432
up €8,432 (+94.4%), from €8,932 to €17,364
- Profit (loss) carried forward -€5,635
down €5,635 (-16.3%), from -€34,580 to -€40,216
- Other debts -€4,282
down €4,282 (-34.1%), from €12,552 to €8,270
- Tax, wage and social debts +€1,308
up €1,308 (+41.1%), from €3,180 to €4,488
- Financial charges +€28,220
up €28,220 (+457.4%), from €6,170 to €34,390
of which Non-recurring financial charges: +€34,390
- Financial income +€25,253
up €25,253 (+1476761.4%), from €2 to €25,254
of which Non-recurring financial income: +€25,254
- Gross operating margin +€10,674
up €10,674, from -€6,820 to €3,854
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,639 | €3,461 | -€178 | -4.9% |
| Fixed assets | 21/28 | €962 | €962 | = | 0.0% |
| Financial fixed assets | 28 | €962 | €962 | = | 0.0% |
| Current assets | 29/58 | €2,677 | €2,499 | -€178 | -6.6% |
| Stocks and contracts in progress | 3 | €352 | €352 | = | 0.0% |
| Stocks | 30/36 | €352 | €352 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,773 | €401 | -€1,372 | -77.4% |
| Trade receivables | 40 | €1,773 | €401 | -€1,372 | -77.4% |
| Cash at bank and in hand | 54/58 | €308 | €1,575 | +€1,267 | +411.1% |
| Deferred charges and accrued income | 490/1 | €244 | €171 | -€73 | -29.8% |
| Total equity and liabilities | 10/49 | €3,639 | €3,461 | -€178 | -4.9% |
| Equity | 10/15 | -€21,265 | -€26,900 | -€5,635 | -26.5% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €515 | €515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €515 | €515 | = | 0.0% |
| Reserves not available under the articles | 1311 | €515 | €515 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,580 | -€40,216 | -€5,635 | -16.3% |
| Amounts payable | 17/49 | €24,904 | €30,361 | +€5,458 | +21.9% |
| Amounts payable within one year | 42/48 | €24,904 | €30,361 | +€5,458 | +21.9% |
| Financial debts | 43 | €240 | €240 | = | 0.0% |
| Credit institutions | 430/8 | €240 | €240 | = | 0.0% |
| Trade debts | 44 | €8,932 | €17,364 | +€8,432 | +94.4% |
| Suppliers | 440/4 | €8,932 | €17,364 | +€8,432 | +94.4% |
| Taxes, remuneration and social security | 45 | €3,180 | €4,488 | +€1,308 | +41.1% |
| Taxes | 450/3 | €3,180 | €4,488 | +€1,308 | +41.1% |
| Other amounts payable | 47/48 | €12,552 | €8,270 | -€4,282 | -34.1% |
| Other operating charges | 640/8 | €348 | €354 | +€7 | +1.9% |
| Gross operating margin | 9900 | -€6,820 | €3,854 | +€10,674 | |
| Operating profit (loss) | 9901 | -€7,167 | €3,500 | +€10,667 | |
| Financial income | 75/76B | €2 | €25,254 | +€25,253 | +1476761.4% |
| Recurring financial income | 75 | €2 | €25,254 | +€25,253 | +1476761.4% |
| Non-recurring financial income | 76B | - | €25,254 | +€25,254 | |
| Financial charges | 65/66B | €6,170 | €34,390 | +€28,220 | +457.4% |
| Recurring financial charges | 65 | €6,170 | €34,390 | +€28,220 | +457.4% |
| Non-recurring financial charges | 66B | - | €34,390 | +€34,390 | |
| Profit (loss) for the period before taxes | 9903 | -€13,335 | -€5,635 | +€7,699 | +57.7% |
| Profit (loss) for the period | 9904 | -€13,335 | -€5,635 | +€7,699 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,335 | -€5,635 | +€7,699 | +57.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.