Bonkers: 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.
Bonkers
Largest movements
- Intangible fixed assets -€17,500
down €17,500 (-22.4%), from €78,224 to €60,724
- Cash +€13,894
up €13,894 (+18.5%), from €74,991 to €88,885
mainly Depreciation (+€22,586) and Net result for the year (+€19,705)
- Deferred charges and accrued income +€7,627
up €7,627 (+209%), from €3,641 to €11,269
- Receivables within one year +€5,513
up €5,513 (+459%), from €1,200 to €6,712
of which Trade receivables: +€2,902
- Tangible fixed assets -€4,262
down €4,262 (-34.2%), from €12,474 to €8,212
of which Furniture and vehicles: -€2,255
- Trade debts +€7,670
up €7,670 (+432%), from €1,777 to €9,446
- Tax, wage and social debts -€4,146
down €4,146 (-94.3%), from €4,396 to €250
- Reserves +€2,000
up €2,000 (+1.3%), from €156,952 to €158,952
- Gross operating margin -€27,833
down €27,833 (-35.9%), from €77,440 to €49,607
- Taxes -€6,856
down €6,856 (-47.7%), from €14,363 to €7,506
- Depreciation -€1,737
down €1,737 (-7.1%), from €24,324 to €22,586
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 | €170,905 | €176,178 | +€5,272 | +3.1% |
| Fixed assets | 21/28 | €91,073 | €69,311 | -€21,762 | -23.9% |
| Intangible fixed assets | 21 | €78,224 | €60,724 | -€17,500 | -22.4% |
| Tangible fixed assets | 22/27 | €12,474 | €8,212 | -€4,262 | -34.2% |
| Plant, machinery and equipment | 23 | €5,680 | €3,672 | -€2,008 | -35.3% |
| Furniture and vehicles | 24 | €6,795 | €4,540 | -€2,255 | -33.2% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €79,832 | €106,866 | +€27,034 | +33.9% |
| Amounts receivable within one year | 40/41 | €1,200 | €6,712 | +€5,513 | +459% |
| Trade receivables | 40 | €688 | €3,589 | +€2,902 | +422% |
| Other amounts receivable | 41 | €512 | €3,123 | +€2,611 | +510% |
| Cash at bank and in hand | 54/58 | €74,991 | €88,885 | +€13,894 | +18.5% |
| Deferred charges and accrued income | 490/1 | €3,641 | €11,269 | +€7,627 | +209% |
| Total equity and liabilities | 10/49 | €170,905 | €176,178 | +€5,272 | +3.1% |
| Equity | 10/15 | €162,842 | €165,714 | +€2,872 | +1.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €156,952 | €158,952 | +€2,000 | +1.3% |
| Distributable reserves | 133 | €156,952 | €158,952 | +€2,000 | +1.3% |
| Profit (loss) carried forward | 14 | €889 | €1,761 | +€872 | +98.0% |
| Amounts payable | 17/49 | €8,064 | €10,464 | +€2,400 | +29.8% |
| Amounts payable within one year | 42/48 | €8,052 | €10,448 | +€2,396 | +29.8% |
| Trade debts | 44 | €1,777 | €9,446 | +€7,670 | +432% |
| Suppliers | 440/4 | €1,777 | €9,446 | +€7,670 | +432% |
| Taxes, remuneration and social security | 45 | €4,396 | €250 | -€4,146 | -94.3% |
| Taxes | 450/3 | €4,396 | €250 | -€4,146 | -94.3% |
| Other amounts payable | 47/48 | €1,880 | €752 | -€1,128 | -60.0% |
| Accrued charges and deferred income | 492/3 | €12 | €16 | +€5 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,324 | €22,586 | -€1,737 | -7.1% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €77,440 | €49,607 | -€27,833 | -35.9% |
| Operating profit (loss) | 9901 | €52,976 | €26,877 | -€26,099 | -49.3% |
| Financial income | 75/76B | €6 | €492 | +€486 | +8,697% |
| Recurring financial income | 75 | €6 | €492 | +€486 | +8,697% |
| Financial charges | 65/66B | €528 | €158 | -€370 | -70.2% |
| Recurring financial charges | 65 | €528 | €158 | -€370 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €52,454 | €27,211 | -€25,243 | -48.1% |
| Income taxes | 67/77 | €14,363 | €7,506 | -€6,856 | -47.7% |
| Profit (loss) for the period | 9904 | €38,091 | €19,705 | -€18,386 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,091 | €19,705 | -€18,386 | -48.3% |
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 31 October 2026 via checked.be.