BONK: 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.
BONK
Largest movements
- Tangible fixed assets -€78,611
down €78,611 (-8.7%), from €901,692 to €823,081
of which Land and buildings: -€73,113
- Debts after one year -€83,076
down €83,076 (-16.0%), from €518,480 to €435,404
- Tax, wage and social debts +€11,397
up €11,397 (+29.0%), from €39,290 to €50,687
of which Remuneration and social security: +€8,032
- Gross operating margin -€10,203
down €10,203 (-6.1%), from €167,447 to €157,245
- Depreciation -€7,810
down €7,810 (-9.0%), from €86,422 to €78,611
- Staff costs +€3,300
up €3,300 (+5.5%), from €59,766 to €63,066
- Financial charges -€2,318
down €2,318 (-14.5%), from €15,958 to €13,640
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €978,509 | €898,848 | -€79,661 | -8.1% |
| Fixed assets | 21/28 | €901,692 | €823,081 | -€78,611 | -8.7% |
| Tangible fixed assets | 22/27 | €901,692 | €823,081 | -€78,611 | -8.7% |
| Land and buildings | 22 | €889,388 | €816,275 | -€73,113 | -8.2% |
| Plant, machinery and equipment | 23 | €11,602 | €6,732 | -€4,870 | -42.0% |
| Furniture and vehicles | 24 | €702 | €74 | -€628 | -89.5% |
| Current assets | 29/58 | €76,817 | €75,767 | -€1,050 | -1.4% |
| Amounts receivable within one year | 40/41 | €67,791 | €69,349 | +€1,557 | +2.3% |
| Trade receivables | 40 | €66,116 | €68,096 | +€1,980 | +3.0% |
| Other amounts receivable | 41 | €1,675 | €1,252 | -€423 | -25.3% |
| Cash at bank and in hand | 54/58 | €8,600 | €5,987 | -€2,613 | -30.4% |
| Deferred charges and accrued income | 490/1 | €425 | €432 | +€6 | +1.5% |
| Total equity and liabilities | 10/49 | €978,509 | €898,848 | -€79,661 | -8.1% |
| Equity | 10/15 | €180,889 | €178,586 | -€2,302 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €168,489 | €166,186 | -€2,302 | -1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,973 | €1,973 | = | 0.0% |
| Distributable reserves | 133 | €164,656 | €162,354 | -€2,302 | -1.4% |
| Amounts payable | 17/49 | €797,620 | €720,261 | -€77,359 | -9.7% |
| Amounts payable after more than one year | 17 | €518,480 | €435,404 | -€83,076 | -16.0% |
| Financial debts | 170/4 | €518,480 | €435,404 | -€83,076 | -16.0% |
| Amounts payable within one year | 42/48 | €277,663 | €283,684 | +€6,021 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €83,188 | €83,746 | +€558 | +0.7% |
| Trade debts | 44 | €5,743 | €3,490 | -€2,252 | -39.2% |
| Suppliers | 440/4 | €5,743 | €3,490 | -€2,252 | -39.2% |
| Taxes, remuneration and social security | 45 | €39,290 | €50,687 | +€11,397 | +29.0% |
| Taxes | 450/3 | €9,903 | €13,268 | +€3,365 | +34.0% |
| Remuneration and social security | 454/9 | €29,387 | €37,419 | +€8,032 | +27.3% |
| Other amounts payable | 47/48 | €149,443 | €145,761 | -€3,682 | -2.5% |
| Accrued charges and deferred income | 492/3 | €1,478 | €1,174 | -€304 | -20.6% |
| Remuneration, social security and pensions | 62 | €59,766 | €63,066 | +€3,300 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,422 | €78,611 | -€7,810 | -9.0% |
| Other operating charges | 640/8 | €3,317 | €3,482 | +€164 | +5.0% |
| Gross operating margin | 9900 | €167,447 | €157,245 | -€10,203 | -6.1% |
| Operating profit (loss) | 9901 | €17,942 | €12,085 | -€5,857 | -32.6% |
| Financial income | 75/76B | €27 | €0 | -€27 | -100.0% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -100.0% |
| Financial charges | 65/66B | €15,958 | €13,640 | -€2,318 | -14.5% |
| Recurring financial charges | 65 | €15,958 | €13,640 | -€2,318 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €2,011 | -€1,554 | -€3,566 | |
| Income taxes | 67/77 | €1,325 | €748 | -€577 | -43.5% |
| Profit (loss) for the period | 9904 | €687 | -€2,302 | -€2,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €687 | -€2,302 | -€2,989 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.