BONNAPESCA: 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.
BONNAPESCA
Largest movements
- Tangible fixed assets -€1,734
down €1,734 (-50.0%), from €3,467 to €1,733
of which Plant, machinery and equipment: -€1,229
- Stocks and contracts -€800
down €800 (-62.6%), from €1,279 to €479
- Cash +€379
up €379 (+8.8%), from €4,321 to €4,700
mainly Trade debts (+€2,032) and Depreciation (+€1,734)
- Receivables within one year -€269
down €269 (-4.1%), from €6,529 to €6,260
- Profit (loss) carried forward -€4,647
down €4,647 (-48.5%), from €9,582 to €4,935
- Trade debts +€2,032
up €2,032 (+49.9%), from €4,069 to €6,101
- Tax, wage and social debts +€191
new in 2024: €191
- Gross operating margin -€3,289
down €3,289, from €94 to -€3,195
- Other operating charges -€1,105
no longer reported in 2024 (was €1,105)
- Financial charges -€127
no longer reported in 2024 (was €127)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,096 | €14,672 | -€2,424 | -14.2% |
| Fixed assets | 21/28 | €4,967 | €3,233 | -€1,734 | -34.9% |
| Tangible fixed assets | 22/27 | €3,467 | €1,733 | -€1,734 | -50.0% |
| Plant, machinery and equipment | 23 | €2,457 | €1,228 | -€1,229 | -50.0% |
| Furniture and vehicles | 24 | €1,010 | €505 | -€505 | -50.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €12,129 | €11,438 | -€691 | -5.7% |
| Stocks and contracts in progress | 3 | €1,279 | €479 | -€800 | -62.6% |
| Stocks | 30/36 | €1,279 | €479 | -€800 | -62.6% |
| Amounts receivable within one year | 40/41 | €6,529 | €6,260 | -€269 | -4.1% |
| Other amounts receivable | 41 | €6,529 | €6,260 | -€269 | -4.1% |
| Cash at bank and in hand | 54/58 | €4,321 | €4,700 | +€379 | +8.8% |
| Total equity and liabilities | 10/49 | €17,096 | €14,672 | -€2,424 | -14.2% |
| Equity | 10/15 | €13,027 | €8,380 | -€4,647 | -35.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €445 | €445 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €445 | €445 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €445 | €445 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €9,582 | €4,935 | -€4,647 | -48.5% |
| Amounts payable | 17/49 | €4,069 | €6,292 | +€2,223 | +54.6% |
| Amounts payable within one year | 42/48 | €4,069 | €6,292 | +€2,223 | +54.6% |
| Trade debts | 44 | €4,069 | €6,101 | +€2,032 | +49.9% |
| Suppliers | 440/4 | €4,069 | €6,101 | +€2,032 | +49.9% |
| Taxes, remuneration and social security | 45 | - | €191 | +€191 | |
| Taxes | 450/3 | - | €191 | +€191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,734 | €1,734 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,105 | - | -€1,105 | |
| Gross operating margin | 9900 | €94 | -€3,195 | -€3,289 | |
| Operating profit (loss) | 9901 | -€2,745 | -€4,929 | -€2,184 | -79.6% |
| Financial income | 75/76B | €308 | €282 | -€26 | -8.4% |
| Recurring financial income | 75 | €308 | €282 | -€26 | -8.4% |
| Financial charges | 65/66B | €127 | - | -€127 | |
| Recurring financial charges | 65 | €127 | - | -€127 | |
| Profit (loss) for the period before taxes | 9903 | -€2,564 | -€4,647 | -€2,083 | -81.2% |
| Profit (loss) for the period | 9904 | -€2,564 | -€4,647 | -€2,083 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,564 | -€4,647 | -€2,083 | -81.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.