BONESS: 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.
BONESS
Largest movements
- Tangible fixed assets -€2,998
down €2,998 (-39.7%), from €7,553 to €4,555
of which Plant, machinery and equipment: -€2,207
- Stocks and contracts -€1,591
no longer reported in 2024 (was €1,591)
- Cash +€1,533
up €1,533 (+90.1%), from €1,702 to €3,236
- Intangible fixed assets -€1,002
down €1,002 (-54.9%), from €1,825 to €823
- Formation expenses -€397
down €397 (-62.6%), from €634 to €237
- Profit (loss) carried forward -€22,696
down €22,696 (-465.9%), from -€4,871 to -€27,567
- Other debts +€20,119
up €20,119 (+179.8%), from €11,187 to €31,306
- Tax, wage and social debts -€1,235
down €1,235 (-26.3%), from €4,691 to €3,457
of which Remuneration and social security: -€2,842
- Trade debts -€730
down €730 (-21.7%), from €3,362 to €2,632
- Staff costs +€1,399
up €1,399 (+273.3%), from €512 to €1,911
- Other operating charges -€565
down €565 (-55.5%), from €1,018 to €453
- Gross operating margin -€405
down €405 (-27.6%), from €1,468 to €1,063
- Depreciation +€367
up €367 (+21.2%), from €1,733 to €2,100
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,370 | €15,829 | -€4,541 | -22.3% |
| Formation expenses | 20 | €634 | €237 | -€397 | -62.6% |
| Fixed assets | 21/28 | €15,979 | €11,978 | -€4,000 | -25.0% |
| Intangible fixed assets | 21 | €1,825 | €823 | -€1,002 | -54.9% |
| Tangible fixed assets | 22/27 | €7,553 | €4,555 | -€2,998 | -39.7% |
| Plant, machinery and equipment | 23 | €3,939 | €1,732 | -€2,207 | -56.0% |
| Other tangible fixed assets | 26 | €3,614 | €2,823 | -€791 | -21.9% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €3,757 | €3,613 | -€144 | -3.8% |
| Stocks and contracts in progress | 3 | €1,591 | - | -€1,591 | |
| Stocks | 30/36 | €1,591 | - | -€1,591 | |
| Amounts receivable within one year | 40/41 | €271 | €378 | +€107 | +39.6% |
| Trade receivables | 40 | €271 | €271 | = | 0.0% |
| Other amounts receivable | 41 | - | €107 | +€107 | |
| Cash at bank and in hand | 54/58 | €1,702 | €3,236 | +€1,533 | +90.1% |
| Deferred charges and accrued income | 490/1 | €194 | - | -€194 | |
| Total equity and liabilities | 10/49 | €20,370 | €15,829 | -€4,541 | -22.3% |
| Equity | 10/15 | €1,129 | -€21,567 | -€22,696 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Outside capital | 11 | - | €6,000 | +€6,000 | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | -€4,871 | -€27,567 | -€22,696 | -465.9% |
| Amounts payable | 17/49 | €19,241 | €37,396 | +€18,155 | +94.4% |
| Amounts payable within one year | 42/48 | €19,241 | €37,396 | +€18,155 | +94.4% |
| Trade debts | 44 | €3,362 | €2,632 | -€730 | -21.7% |
| Suppliers | 440/4 | €3,362 | €2,632 | -€730 | -21.7% |
| Taxes, remuneration and social security | 45 | €4,691 | €3,457 | -€1,235 | -26.3% |
| Taxes | 450/3 | €1,748 | €3,355 | +€1,607 | +92.0% |
| Remuneration and social security | 454/9 | €2,944 | €102 | -€2,842 | -96.5% |
| Other amounts payable | 47/48 | €11,187 | €31,306 | +€20,119 | +179.8% |
| Remuneration, social security and pensions | 62 | €512 | €1,911 | +€1,399 | +273.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,733 | €2,100 | +€367 | +21.2% |
| Other operating charges | 640/8 | €1,018 | €453 | -€565 | -55.5% |
| Gross operating margin | 9900 | €1,468 | €1,063 | -€405 | -27.6% |
| Operating profit (loss) | 9901 | -€1,794 | -€3,401 | -€1,607 | -89.5% |
| Financial charges | 65/66B | €69 | €64 | -€5 | -7.4% |
| Recurring financial charges | 65 | €69 | €64 | -€5 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,863 | -€3,465 | -€1,602 | -86.0% |
| Profit (loss) for the period | 9904 | -€1,863 | -€3,465 | -€1,602 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,863 | -€3,465 | -€1,602 | -86.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.