BonKc: 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.
BonKc
Largest movements
- Deferred charges and accrued income +€6,378
up €6,378 (+5,709%), from €112 to €6,490
- Tangible fixed assets -€5,977
down €5,977 (-22.5%), from €26,615 to €20,638
of which Furniture and vehicles: -€5,393
- Cash -€1,730
down €1,730 (-10.3%), from €16,873 to €15,142
mainly Net result for the year (-€20,036) and Debts after one year (-€10,336)
- Receivables within one year -€1,246
down €1,246 (-52.4%), from €2,379 to €1,132
of which Other amounts receivable: -€1,808
- Stocks and contracts -€813
down €813 (-41.0%), from €1,983 to €1,170
- Profit (loss) carried forward -€20,036
down €20,036 (-156%), from -€12,837 to -€32,872
- Other debts +€16,795
up €16,795 (+402%), from €4,180 to €20,974
- Debts after one year -€10,336
down €10,336 (-66.8%), from €15,463 to €5,127
- Trade debts +€9,657
up €9,657 (+84.2%), from €11,468 to €21,125
- Current portion of long-term debt +€1,336
up €1,336 (+16.0%), from €8,324 to €9,660
- Staff costs +€23,637
up €23,637 (+28.8%), from €82,093 to €105,730
- Gross operating margin +€17,914
up €17,914 (+23.0%), from €77,825 to €95,739
- Depreciation +€1,971
up €1,971 (+42.2%), from €4,666 to €6,637
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 | €48,571 | €45,183 | -€3,388 | -7.0% |
| Fixed assets | 21/28 | €27,225 | €21,248 | -€5,977 | -22.0% |
| Tangible fixed assets | 22/27 | €26,615 | €20,638 | -€5,977 | -22.5% |
| Plant, machinery and equipment | 23 | €1,003 | €539 | -€464 | -46.3% |
| Furniture and vehicles | 24 | €25,226 | €19,833 | -€5,393 | -21.4% |
| Other tangible fixed assets | 26 | €387 | €267 | -€120 | -31.0% |
| Financial fixed assets | 28 | €610 | €610 | = | 0.0% |
| Current assets | 29/58 | €21,346 | €23,935 | +€2,589 | +12.1% |
| Stocks and contracts in progress | 3 | €1,983 | €1,170 | -€813 | -41.0% |
| Stocks | 30/36 | €1,983 | €1,170 | -€813 | -41.0% |
| Amounts receivable within one year | 40/41 | €2,379 | €1,132 | -€1,246 | -52.4% |
| Trade receivables | 40 | - | €561 | +€561 | |
| Other amounts receivable | 41 | €2,379 | €571 | -€1,808 | -76.0% |
| Cash at bank and in hand | 54/58 | €16,873 | €15,142 | -€1,730 | -10.3% |
| Deferred charges and accrued income | 490/1 | €112 | €6,490 | +€6,378 | +5,709% |
| Total equity and liabilities | 10/49 | €48,571 | €45,183 | -€3,388 | -7.0% |
| Equity | 10/15 | -€9,837 | -€29,872 | -€20,036 | -204% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,837 | -€32,872 | -€20,036 | -156% |
| Amounts payable | 17/49 | €58,408 | €75,055 | +€16,648 | +28.5% |
| Amounts payable after more than one year | 17 | €15,463 | €5,127 | -€10,336 | -66.8% |
| Financial debts | 170/4 | €15,463 | €5,127 | -€10,336 | -66.8% |
| Amounts payable within one year | 42/48 | €42,816 | €69,928 | +€27,112 | +63.3% |
| Current portion of amounts payable after more than one year | 42 | €8,324 | €9,660 | +€1,336 | +16.0% |
| Trade debts | 44 | €11,468 | €21,125 | +€9,657 | +84.2% |
| Suppliers | 440/4 | €11,468 | €21,125 | +€9,657 | +84.2% |
| Taxes, remuneration and social security | 45 | €18,844 | €18,169 | -€675 | -3.6% |
| Taxes | 450/3 | €3,121 | €1,194 | -€1,927 | -61.7% |
| Remuneration and social security | 454/9 | €15,723 | €16,975 | +€1,252 | +8.0% |
| Other amounts payable | 47/48 | €4,180 | €20,974 | +€16,795 | +402% |
| Accrued charges and deferred income | 492/3 | €129 | - | -€129 | |
| Remuneration, social security and pensions | 62 | €82,093 | €105,730 | +€23,637 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,666 | €6,637 | +€1,971 | +42.2% |
| Other operating charges | 640/8 | €2,089 | €1,536 | -€553 | -26.5% |
| Gross operating margin | 9900 | €77,825 | €95,739 | +€17,914 | +23.0% |
| Operating profit (loss) | 9901 | -€11,024 | -€18,165 | -€7,141 | -64.8% |
| Financial income | 75/76B | €362 | €268 | -€94 | -25.9% |
| Recurring financial income | 75 | €362 | €268 | -€94 | -25.9% |
| Financial charges | 65/66B | €1,490 | €2,139 | +€648 | +43.5% |
| Recurring financial charges | 65 | €1,490 | €2,139 | +€648 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,152 | -€20,036 | -€7,883 | -64.9% |
| Income taxes | 67/77 | -€20 | - | +€20 | |
| Profit (loss) for the period | 9904 | -€12,132 | -€20,036 | -€7,903 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,132 | -€20,036 | -€7,903 | -65.1% |
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 16 October 2026 via checked.be.