BONITOS: 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.
BONITOS
Largest movements
- Tangible fixed assets +€14,037
up €14,037 (+22.8%), from €61,588 to €75,626
of which Land and buildings: +€27,251
- Deferred charges and accrued income -€5,319
down €5,319 (-51.1%), from €10,400 to €5,081
- Cash -€5,277
down €5,277 (-58.1%), from €9,078 to €3,801
mainly Investment in fixed assets (net) (-€26,473) and Stocks and contracts (-€5,060)
- Stocks and contracts +€5,060
up €5,060 (+107.9%), from €4,688 to €9,748
- Profit (loss) carried forward +€4,176
up €4,176 (+13.6%), from -€30,596 to -€26,420
- Trade debts +€3,093
up €3,093 (+12.6%), from €24,532 to €27,624
- Other debts +€1,083
up €1,083 (+1.8%), from €60,897 to €61,980
- Tax, wage and social debts +€982
up €982 (+8.1%), from €12,140 to €13,122
of which Remuneration and social security: +€923
- Staff costs +€15,966
up €15,966 (+41.3%), from €38,696 to €54,662
- Depreciation -€11,823
down €11,823 (-48.7%), from €24,259 to €12,435
- Gross operating margin +€5,345
up €5,345 (+6.0%), from €88,760 to €94,105
- Other operating charges -€4,224
down €4,224 (-43.6%), from €9,692 to €5,468
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 | €85,987 | €94,907 | +€8,920 | +10.4% |
| Fixed assets | 21/28 | €61,588 | €75,626 | +€14,037 | +22.8% |
| Tangible fixed assets | 22/27 | €61,588 | €75,626 | +€14,037 | +22.8% |
| Land and buildings | 22 | - | €27,251 | +€27,251 | |
| Plant, machinery and equipment | 23 | €18,587 | €17,008 | -€1,578 | -8.5% |
| Furniture and vehicles | 24 | €1,651 | €1,627 | -€24 | -1.4% |
| Other tangible fixed assets | 26 | €41,351 | €29,739 | -€11,612 | -28.1% |
| Current assets | 29/58 | €24,399 | €19,282 | -€5,117 | -21.0% |
| Stocks and contracts in progress | 3 | €4,688 | €9,748 | +€5,060 | +107.9% |
| Stocks | 30/36 | €4,688 | €9,748 | +€5,060 | +107.9% |
| Amounts receivable within one year | 40/41 | €232 | €652 | +€420 | +180.8% |
| Other amounts receivable | 41 | €232 | €652 | +€420 | +180.8% |
| Cash at bank and in hand | 54/58 | €9,078 | €3,801 | -€5,277 | -58.1% |
| Deferred charges and accrued income | 490/1 | €10,400 | €5,081 | -€5,319 | -51.1% |
| Total equity and liabilities | 10/49 | €85,987 | €94,907 | +€8,920 | +10.4% |
| Equity | 10/15 | -€11,996 | -€7,820 | +€4,176 | +34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,596 | -€26,420 | +€4,176 | +13.6% |
| Amounts payable | 17/49 | €97,983 | €102,727 | +€4,744 | +4.8% |
| Amounts payable within one year | 42/48 | €97,569 | €102,727 | +€5,158 | +5.3% |
| Trade debts | 44 | €24,532 | €27,624 | +€3,093 | +12.6% |
| Suppliers | 440/4 | €24,532 | €27,624 | +€3,093 | +12.6% |
| Taxes, remuneration and social security | 45 | €12,140 | €13,122 | +€982 | +8.1% |
| Taxes | 450/3 | €8,728 | €8,787 | +€59 | +0.7% |
| Remuneration and social security | 454/9 | €3,412 | €4,335 | +€923 | +27.0% |
| Other amounts payable | 47/48 | €60,897 | €61,980 | +€1,083 | +1.8% |
| Accrued charges and deferred income | 492/3 | €414 | - | -€414 | |
| Remuneration, social security and pensions | 62 | €38,696 | €54,662 | +€15,966 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,259 | €12,435 | -€11,823 | -48.7% |
| Other operating charges | 640/8 | €9,692 | €5,468 | -€4,224 | -43.6% |
| Non-recurring operating charges | 66A | - | €10,955 | +€10,955 | |
| Gross operating margin | 9900 | €88,760 | €94,105 | +€5,345 | +6.0% |
| Operating profit (loss) | 9901 | €16,113 | €10,585 | -€5,529 | -34.3% |
| Financial income | 75/76B | €195 | €59 | -€136 | -69.6% |
| Recurring financial income | 75 | €195 | €59 | -€136 | -69.6% |
| Financial charges | 65/66B | €4,298 | €4,059 | -€239 | -5.6% |
| Recurring financial charges | 65 | €4,298 | €4,059 | -€239 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €12,010 | €6,585 | -€5,425 | -45.2% |
| Income taxes | 67/77 | €2,450 | €2,408 | -€42 | -1.7% |
| Profit (loss) for the period | 9904 | €9,560 | €4,176 | -€5,383 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,560 | €4,176 | -€5,383 | -56.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.