BONIA: 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.
BONIA
Largest movements
- Tangible fixed assets -€26,476
down €26,476 (-2.9%), from €912,894 to €886,418
- Deferred charges and accrued income -€17,206
down €17,206 (-60.8%), from €28,276 to €11,071
- Receivables within one year +€16,965
up €16,965 (+1,189%), from €1,427 to €18,392
of which Other amounts receivable: +€16,875
- Profit (loss) carried forward -€17,004
down €17,004 (-1.0%), from -€1.6m to -€1.7m
- Gross operating margin +€15,544
up €15,544, from -€11,608 to €3,936
- Depreciation -€4,826
down €4,826 (-15.4%), from €31,302 to €26,476
- Other operating charges +€1,212
up €1,212 (+30.0%), from €4,034 to €5,246
- Financial income +€551
up €551 (+5.4%), from €10,285 to €10,836
- Taxes -€187
down €187 (-97.5%), from €191 to €5
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.
Derived cash bridge
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 | €1,293,251 | €1,276,649 | -€16,602 | -1.3% |
| Fixed assets | 21/28 | €933,189 | €906,713 | -€26,476 | -2.8% |
| Tangible fixed assets | 22/27 | €912,894 | €886,418 | -€26,476 | -2.9% |
| Land and buildings | 22 | €912,894 | €886,418 | -€26,476 | -2.9% |
| Financial fixed assets | 28 | €20,295 | €20,295 | = | 0.0% |
| Current assets | 29/58 | €360,062 | €369,936 | +€9,874 | +2.7% |
| Amounts receivable after more than one year | 29 | €310,000 | €310,000 | = | 0.0% |
| Other amounts receivable | 291 | €310,000 | €310,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,427 | €18,392 | +€16,965 | +1,189% |
| Trade receivables | 40 | - | €90 | +€90 | |
| Other amounts receivable | 41 | €1,427 | €18,302 | +€16,875 | +1,183% |
| Cash at bank and in hand | 54/58 | €20,359 | €30,474 | +€10,115 | +49.7% |
| Deferred charges and accrued income | 490/1 | €28,276 | €11,071 | -€17,206 | -60.8% |
| Total equity and liabilities | 10/49 | €1,293,251 | €1,276,649 | -€16,602 | -1.3% |
| Equity | 10/15 | €1,290,027 | €1,273,023 | -€17,004 | -1.3% |
| Contributions | 10/11 | €2,432,462 | €2,432,462 | = | 0.0% |
| Capital | 10 | €2,432,462 | €2,432,462 | = | 0.0% |
| Issued capital | 100 | €2,432,462 | €2,432,462 | = | 0.0% |
| Revaluation surpluses | 12 | €490,300 | €490,300 | = | 0.0% |
| Reserves | 13 | €3,737 | €3,737 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,737 | €3,737 | = | 0.0% |
| Legal reserve | 130 | €3,737 | €3,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,636,473 | -€1,653,476 | -€17,004 | -1.0% |
| Amounts payable | 17/49 | €3,224 | €3,626 | +€402 | +12.5% |
| Amounts payable within one year | 42/48 | €3,224 | €3,626 | +€402 | +12.5% |
| Trade debts | 44 | €2,915 | €3,478 | +€563 | +19.3% |
| Suppliers | 440/4 | €2,915 | €3,478 | +€563 | +19.3% |
| Taxes, remuneration and social security | 45 | €310 | €148 | -€162 | -52.2% |
| Taxes | 450/3 | €310 | €148 | -€162 | -52.2% |
| Non-recurring operating income | 76A | €4,900 | - | -€4,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,302 | €26,476 | -€4,826 | -15.4% |
| Other operating charges | 640/8 | €4,034 | €5,246 | +€1,212 | +30.0% |
| Gross operating margin | 9900 | -€11,608 | €3,936 | +€15,544 | |
| Operating profit (loss) | 9901 | -€46,945 | -€27,786 | +€19,158 | +40.8% |
| Financial income | 75/76B | €10,285 | €10,836 | +€551 | +5.4% |
| Recurring financial income | 75 | €10,285 | €10,836 | +€551 | +5.4% |
| Financial charges | 65/66B | €93 | €48 | -€44 | -47.9% |
| Recurring financial charges | 65 | €93 | €48 | -€44 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,752 | -€16,999 | +€19,753 | +53.7% |
| Income taxes | 67/77 | €191 | €5 | -€187 | -97.5% |
| Profit (loss) for the period | 9904 | -€36,943 | -€17,004 | +€19,940 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,943 | -€17,004 | +€19,940 | +54.0% |
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 17 October 2026 via checked.be.