BONICA: 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.
BONICA
Largest movements
- Tangible fixed assets -€11,026
down €11,026 (-3.3%), from €334,461 to €323,435
of which Land and buildings: -€10,819
- Debts after one year -€16,277
down €16,277 (-20.1%), from €80,992 to €64,715
- Other debts +€10,450
up €10,450 (+2.9%), from €363,751 to €374,200
- Profit (loss) carried forward -€6,992
down €6,992 (-4.8%), from -€146,105 to -€153,097
- Purchases and services -€26,519
no longer reported in 2025 (was €26,519)
- Gross operating margin +€17,130
up €17,130, from -€4,742 to €12,388
- Other operating charges +€2,744
new in 2025: €2,744
- Turnover -€2,400
no longer reported in 2025 (was €2,400)
- Financial charges -€891
down €891 (-13.7%), from €6,501 to €5,610
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 | €334,933 | €324,338 | -€10,595 | -3.2% |
| Fixed assets | 21/28 | €334,611 | €323,585 | -€11,026 | -3.3% |
| Tangible fixed assets | 22/27 | €334,461 | €323,435 | -€11,026 | -3.3% |
| Land and buildings | 22 | €329,887 | €319,069 | -€10,819 | -3.3% |
| Plant, machinery and equipment | 23 | €4,574 | €4,366 | -€208 | -4.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €321 | €753 | +€432 | +134% |
| Amounts receivable within one year | 40/41 | €310 | - | -€310 | |
| Other amounts receivable | 41 | €310 | - | -€310 | |
| Cash at bank and in hand | 54/58 | €12 | €753 | +€741 | +6,293% |
| Total equity and liabilities | 10/49 | €334,933 | €324,338 | -€10,595 | -3.2% |
| Equity | 10/15 | -€125,645 | -€132,637 | -€6,992 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,105 | -€153,097 | -€6,992 | -4.8% |
| Amounts payable | 17/49 | €460,578 | €456,975 | -€3,602 | -0.8% |
| Amounts payable after more than one year | 17 | €80,992 | €64,715 | -€16,277 | -20.1% |
| Financial debts | 170/4 | €80,992 | €64,715 | -€16,277 | -20.1% |
| Amounts payable within one year | 42/48 | €379,585 | €392,260 | +€12,675 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €14,624 | €14,406 | -€218 | -1.5% |
| Trade debts | 44 | €1,089 | €3,532 | +€2,443 | +224% |
| Suppliers | 440/4 | €1,089 | €3,532 | +€2,443 | +224% |
| Taxes, remuneration and social security | 45 | €121 | €121 | = | 0.0% |
| Taxes | 450/3 | €121 | €121 | = | 0.0% |
| Other amounts payable | 47/48 | €363,751 | €374,200 | +€10,450 | +2.9% |
| Turnover | 70 | €2,400 | - | -€2,400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €26,519 | - | -€26,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,032 | €11,026 | -€6 | -0.1% |
| Other operating charges | 640/8 | - | €2,744 | +€2,744 | |
| Gross operating margin | 9900 | -€4,742 | €12,388 | +€17,130 | |
| Operating profit (loss) | 9901 | -€15,774 | -€1,382 | +€14,392 | +91.2% |
| Financial income | 75/76B | €450 | - | -€450 | |
| Recurring financial income | 75 | €450 | - | -€450 | |
| Non-recurring financial income | 76B | €450 | - | -€450 | |
| Financial charges | 65/66B | €6,501 | €5,610 | -€891 | -13.7% |
| Recurring financial charges | 65 | €6,501 | €5,610 | -€891 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,825 | -€6,992 | +€14,833 | +68.0% |
| Profit (loss) for the period | 9904 | -€21,825 | -€6,992 | +€14,833 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,825 | -€6,992 | +€14,833 | +68.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.