Bonk!: 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.
Bonk!
Largest movements
- Current investments +€45,000
up €45,000 (+40.9%), from €110,000 to €155,000
- Tangible fixed assets -€20,889
down €20,889 (-26.6%), from €78,549 to €57,659
of which Furniture and vehicles: -€22,589
- Receivables within one year +€4,835
up €4,835 (+34.1%), from €14,182 to €19,017
of which Trade receivables: +€4,110
- Other debts +€256,605
new in 2025: €256,605
- Profit (loss) carried forward -€168,848
down €168,848 (-100%), from €168,848 to €0
- Tax, wage and social debts -€43,991
down €43,991 (-88.9%), from €49,486 to €5,494
- Debts after one year -€11,813
down €11,813 (-74.5%), from €15,864 to €4,051
- Gross operating margin +€23,445
up €23,445 (+20.8%), from €112,961 to €136,407
- Taxes +€6,945
up €6,945 (+37.0%), from €18,787 to €25,732
- Financial income +€2,729
up €2,729 (+127%), from €2,146 to €4,876
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 | €251,773 | €281,870 | +€30,097 | +12.0% |
| Fixed assets | 21/28 | €78,549 | €57,659 | -€20,889 | -26.6% |
| Tangible fixed assets | 22/27 | €78,549 | €57,659 | -€20,889 | -26.6% |
| Plant, machinery and equipment | 23 | €3,204 | €5,046 | +€1,843 | +57.5% |
| Furniture and vehicles | 24 | €74,131 | €51,543 | -€22,589 | -30.5% |
| Other tangible fixed assets | 26 | €1,213 | €1,070 | -€143 | -11.8% |
| Current assets | 29/58 | €173,224 | €224,211 | +€50,987 | +29.4% |
| Amounts receivable within one year | 40/41 | €14,182 | €19,017 | +€4,835 | +34.1% |
| Trade receivables | 40 | €14,182 | €18,292 | +€4,110 | +29.0% |
| Other amounts receivable | 41 | - | €725 | +€725 | |
| Current investments | 50/53 | €110,000 | €155,000 | +€45,000 | +40.9% |
| Cash at bank and in hand | 54/58 | €47,640 | €48,537 | +€898 | +1.9% |
| Deferred charges and accrued income | 490/1 | €1,402 | €1,656 | +€254 | +18.1% |
| Total equity and liabilities | 10/49 | €251,773 | €281,870 | +€30,097 | +12.0% |
| Equity | 10/15 | €171,848 | €3,000 | -€168,848 | -98.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,848 | €0 | -€168,848 | -100% |
| Amounts payable | 17/49 | €79,925 | €278,870 | +€198,945 | +249% |
| Amounts payable after more than one year | 17 | €15,864 | €4,051 | -€11,813 | -74.5% |
| Financial debts | 170/4 | €15,864 | €4,051 | -€11,813 | -74.5% |
| Amounts payable within one year | 42/48 | €63,993 | €274,425 | +€210,431 | +329% |
| Current portion of amounts payable after more than one year | 42 | €11,318 | €11,813 | +€495 | +4.4% |
| Trade debts | 44 | €3,190 | €513 | -€2,678 | -83.9% |
| Suppliers | 440/4 | €3,190 | €513 | -€2,678 | -83.9% |
| Taxes, remuneration and social security | 45 | €49,486 | €5,494 | -€43,991 | -88.9% |
| Taxes | 450/3 | €49,486 | €5,494 | -€43,991 | -88.9% |
| Other amounts payable | 47/48 | - | €256,605 | +€256,605 | |
| Accrued charges and deferred income | 492/3 | €68 | €394 | +€326 | +482% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,200 | €24,908 | +€708 | +2.9% |
| Other operating charges | 640/8 | €1,186 | €1,581 | +€396 | +33.4% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €112,961 | €136,407 | +€23,445 | +20.8% |
| Operating profit (loss) | 9901 | €87,525 | €109,917 | +€22,392 | +25.6% |
| Financial income | 75/76B | €2,146 | €4,876 | +€2,729 | +127% |
| Recurring financial income | 75 | €2,146 | €4,876 | +€2,729 | +127% |
| Financial charges | 65/66B | €1,599 | €1,348 | -€252 | -15.7% |
| Recurring financial charges | 65 | €1,599 | €1,348 | -€252 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €88,072 | €113,445 | +€25,373 | +28.8% |
| Income taxes | 67/77 | €18,787 | €25,732 | +€6,945 | +37.0% |
| Profit (loss) for the period | 9904 | €69,285 | €87,714 | +€18,428 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,285 | €87,714 | +€18,428 | +26.6% |
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 29 October 2026 via checked.be.