BONEVA: 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.
BONEVA
Largest movements
- Receivables within one year -€63,071
down €63,071 (-77.4%), from €81,476 to €18,405
of which Trade receivables: -€71,955
- Tangible fixed assets -€8,585
down €8,585 (-25.6%), from €33,503 to €24,918
- Stocks and contracts +€8,100
new in 2025: €8,100
- Cash -€3,109
down €3,109 (-42.9%), from €7,241 to €4,133
mainly Trade debts (-€55,899) and Stocks and contracts (-€8,100)
- Trade debts -€55,899
down €55,899 (-73.6%), from €75,999 to €20,100
- Other debts -€5,491
no longer reported in 2025 (was €5,491)
- Tax, wage and social debts -€5,035
down €5,035 (-35.1%), from €14,334 to €9,298
of which Taxes: -€6,503
- Staff costs +€24,642
new in 2025: €24,642
- Gross operating margin +€14,170
up €14,170 (+65.1%), from €21,765 to €35,935
- Taxes -€2,357
down €2,357 (-85.0%), from €2,774 to €417
- Depreciation +€917
up €917 (+10.5%), from €8,733 to €9,650
- Other operating charges -€650
down €650 (-54.5%), from €1,194 to €544
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 | €122,220 | €56,484 | -€65,736 | -53.8% |
| Fixed assets | 21/28 | €33,503 | €24,918 | -€8,585 | -25.6% |
| Tangible fixed assets | 22/27 | €33,503 | €24,918 | -€8,585 | -25.6% |
| Furniture and vehicles | 24 | €33,503 | €24,918 | -€8,585 | -25.6% |
| Current assets | 29/58 | €88,717 | €31,566 | -€57,150 | -64.4% |
| Stocks and contracts in progress | 3 | - | €8,100 | +€8,100 | |
| Stocks | 30/36 | - | €8,100 | +€8,100 | |
| Amounts receivable within one year | 40/41 | €81,476 | €18,405 | -€63,071 | -77.4% |
| Trade receivables | 40 | €81,476 | €9,520 | -€71,955 | -88.3% |
| Other amounts receivable | 41 | - | €8,884 | +€8,884 | |
| Cash at bank and in hand | 54/58 | €7,241 | €4,133 | -€3,109 | -42.9% |
| Deferred charges and accrued income | 490/1 | - | €929 | +€929 | |
| Total equity and liabilities | 10/49 | €122,220 | €56,484 | -€65,736 | -53.8% |
| Equity | 10/15 | €26,396 | €27,086 | +€690 | +2.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,396 | €17,086 | +€690 | +4.2% |
| Amounts payable | 17/49 | €95,824 | €29,398 | -€66,426 | -69.3% |
| Amounts payable within one year | 42/48 | €95,824 | €29,398 | -€66,426 | -69.3% |
| Trade debts | 44 | €75,999 | €20,100 | -€55,899 | -73.6% |
| Suppliers | 440/4 | €75,999 | €20,100 | -€55,899 | -73.6% |
| Taxes, remuneration and social security | 45 | €14,334 | €9,298 | -€5,035 | -35.1% |
| Taxes | 450/3 | €12,334 | €5,831 | -€6,503 | -52.7% |
| Remuneration and social security | 454/9 | €2,000 | €3,467 | +€1,467 | +73.4% |
| Other amounts payable | 47/48 | €5,491 | - | -€5,491 | |
| Remuneration, social security and pensions | 62 | - | €24,642 | +€24,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,733 | €9,650 | +€917 | +10.5% |
| Other operating charges | 640/8 | €1,194 | €544 | -€650 | -54.5% |
| Gross operating margin | 9900 | €21,765 | €35,935 | +€14,170 | +65.1% |
| Operating profit (loss) | 9901 | €11,838 | €1,099 | -€10,739 | -90.7% |
| Financial income | 75/76B | €26 | €235 | +€209 | +810.5% |
| Recurring financial income | 75 | €26 | €235 | +€209 | +810.5% |
| Financial charges | 65/66B | €333 | €227 | -€106 | -31.8% |
| Recurring financial charges | 65 | €333 | €227 | -€106 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €11,531 | €1,107 | -€10,424 | -90.4% |
| Income taxes | 67/77 | €2,774 | €417 | -€2,357 | -85.0% |
| Profit (loss) for the period | 9904 | €8,756 | €690 | -€8,067 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,756 | €690 | -€8,067 | -92.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.