Bonkena: 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.
Bonkena
Largest movements
- Receivables within one year +€17,311
up €17,311 (+24.2%), from €71,665 to €88,976
of which Other amounts receivable: +€9,589
- Cash +€5,679
up €5,679 (+1883.4%), from €302 to €5,980
mainly Net result for the year (+€26,505) and Trade debts (+€12,558)
- Profit (loss) carried forward +€26,505
up €26,505, from -€13,570 to €12,935
- Tax, wage and social debts -€16,588
down €16,588 (-64.2%), from €25,854 to €9,266
- Trade debts +€12,558
up €12,558 (+499.3%), from €2,515 to €15,074
- Gross operating margin +€63,297
up €63,297, from -€8,389 to €54,908
- Staff costs +€14,013
new in 2025: €14,013
- Taxes +€8,793
up €8,793 (+4167.4%), from €211 to €9,004
- Financial charges +€1,497
up €1,497 (+161.5%), from €927 to €2,424
- Financial income +€1,136
up €1,136 (+66.2%), from €1,714 to €2,850
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 | €80,730 | €103,205 | +€22,475 | +27.8% |
| Fixed assets | 21/28 | €5,372 | €4,151 | -€1,221 | -22.7% |
| Tangible fixed assets | 22/27 | €5,141 | €4,151 | -€990 | -19.3% |
| Plant, machinery and equipment | 23 | €3,197 | €3,873 | +€676 | +21.2% |
| Furniture and vehicles | 24 | €1,944 | €278 | -€1,667 | -85.7% |
| Financial fixed assets | 28 | €231 | €0 | -€231 | -100.0% |
| Current assets | 29/58 | €75,358 | €99,054 | +€23,697 | +31.4% |
| Amounts receivable within one year | 40/41 | €71,665 | €88,976 | +€17,311 | +24.2% |
| Trade receivables | 40 | €5,316 | €13,038 | +€7,722 | +145.2% |
| Other amounts receivable | 41 | €66,348 | €75,937 | +€9,589 | +14.5% |
| Cash at bank and in hand | 54/58 | €302 | €5,980 | +€5,679 | +1883.4% |
| Deferred charges and accrued income | 490/1 | €3,391 | €4,098 | +€707 | +20.8% |
| Total equity and liabilities | 10/49 | €80,730 | €103,205 | +€22,475 | +27.8% |
| Equity | 10/15 | €52,360 | €78,865 | +€26,505 | +50.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,930 | €60,930 | = | 0.0% |
| Distributable reserves | 133 | €60,930 | €60,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,570 | €12,935 | +€26,505 | |
| Amounts payable | 17/49 | €28,369 | €24,340 | -€4,030 | -14.2% |
| Amounts payable within one year | 42/48 | €28,369 | €24,340 | -€4,030 | -14.2% |
| Trade debts | 44 | €2,515 | €15,074 | +€12,558 | +499.3% |
| Suppliers | 440/4 | €2,515 | €15,074 | +€12,558 | +499.3% |
| Taxes, remuneration and social security | 45 | €25,854 | €9,266 | -€16,588 | -64.2% |
| Taxes | 450/3 | €25,854 | €9,266 | -€16,588 | -64.2% |
| Remuneration, social security and pensions | 62 | - | €14,013 | +€14,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,444 | €2,608 | +€164 | +6.7% |
| Other operating charges | 640/8 | €3,324 | €3,204 | -€120 | -3.6% |
| Gross operating margin | 9900 | -€8,389 | €54,908 | +€63,297 | |
| Operating profit (loss) | 9901 | -€14,157 | €35,083 | +€49,240 | |
| Financial income | 75/76B | €1,714 | €2,850 | +€1,136 | +66.2% |
| Recurring financial income | 75 | €1,714 | €2,850 | +€1,136 | +66.2% |
| Financial charges | 65/66B | €927 | €2,424 | +€1,497 | +161.5% |
| Recurring financial charges | 65 | €927 | €2,424 | +€1,497 | +161.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,369 | €35,509 | +€48,879 | |
| Income taxes | 67/77 | €211 | €9,004 | +€8,793 | +4167.4% |
| Profit (loss) for the period | 9904 | -€13,580 | €26,505 | +€40,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,580 | €26,505 | +€40,086 |
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 11 October 2026 via checked.be.