BONNE: 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.
BONNE
Largest movements
- Cash -€88,156
down €88,156 (-82.9%), from €106,319 to €18,163
mainly Other debts (-€100,032) and Current investments (-€75,220)
- Current investments +€75,220
up €75,220 (+7.1%), from €1.1m to €1.1m
- Receivables within one year -€61,461
down €61,461 (-67.1%), from €91,535 to €30,074
of which Other amounts receivable: -€67,411
- Other debts -€100,032
down €100,032 (-81.6%), from €122,530 to €22,498
- Gross operating margin -€37,462
down €37,462 (-77.6%), from €48,306 to €10,844
- Financial income +€10,982
up €10,982 (+105.2%), from €10,441 to €21,423
- Other operating charges +€9,415
up €9,415 (+4981.2%), from €189 to €9,604
- Taxes -€8,605
down €8,605 (-60.9%), from €14,128 to €5,523
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 | €1,328,931 | €1,244,876 | -€84,055 | -6.3% |
| Fixed assets | 21/28 | €57,510 | €57,328 | -€182 | -0.3% |
| Intangible fixed assets | 21 | €726 | €545 | -€182 | -25.0% |
| Financial fixed assets | 28 | €56,784 | €56,784 | = | 0.0% |
| Current assets | 29/58 | €1,271,421 | €1,187,548 | -€83,874 | -6.6% |
| Amounts receivable within one year | 40/41 | €91,535 | €30,074 | -€61,461 | -67.1% |
| Trade receivables | 40 | €0 | €5,950 | +€5,950 | |
| Other amounts receivable | 41 | €91,535 | €24,124 | -€67,411 | -73.6% |
| Current investments | 50/53 | €1,064,091 | €1,139,311 | +€75,220 | +7.1% |
| Cash at bank and in hand | 54/58 | €106,319 | €18,163 | -€88,156 | -82.9% |
| Deferred charges and accrued income | 490/1 | €9,476 | €0 | -€9,476 | -100.0% |
| Total equity and liabilities | 10/49 | €1,328,931 | €1,244,876 | -€84,055 | -6.3% |
| Equity | 10/15 | €1,198,481 | €1,210,354 | +€11,873 | +1.0% |
| Contributions | 10/11 | €205,000 | €205,000 | = | 0.0% |
| Reserves | 13 | €751,503 | €751,503 | = | 0.0% |
| Distributable reserves | 133 | €751,503 | €751,503 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241,979 | €253,851 | +€11,873 | +4.9% |
| Amounts payable | 17/49 | €130,450 | €34,522 | -€95,928 | -73.5% |
| Amounts payable within one year | 42/48 | €130,450 | €34,522 | -€95,928 | -73.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,049 | +€5,049 | |
| Trade debts | 44 | €140 | €575 | +€435 | +309.7% |
| Suppliers | 440/4 | €140 | €575 | +€435 | +309.7% |
| Taxes, remuneration and social security | 45 | €7,779 | €6,399 | -€1,380 | -17.7% |
| Taxes | 450/3 | €7,779 | €3,399 | -€4,380 | -56.3% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €122,530 | €22,498 | -€100,032 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €182 | = | 0.0% |
| Other operating charges | 640/8 | €189 | €9,604 | +€9,415 | +4981.2% |
| Gross operating margin | 9900 | €48,306 | €10,844 | -€37,462 | -77.6% |
| Operating profit (loss) | 9901 | €47,935 | €1,058 | -€46,877 | -97.8% |
| Financial income | 75/76B | €10,441 | €21,423 | +€10,982 | +105.2% |
| Recurring financial income | 75 | €10,441 | €21,423 | +€10,982 | +105.2% |
| Financial charges | 65/66B | €5,147 | €5,086 | -€61 | -1.2% |
| Recurring financial charges | 65 | €5,147 | €5,086 | -€61 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €53,230 | €17,396 | -€35,834 | -67.3% |
| Income taxes | 67/77 | €14,128 | €5,523 | -€8,605 | -60.9% |
| Profit (loss) for the period | 9904 | €39,102 | €11,873 | -€27,229 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,102 | €11,873 | -€27,229 | -69.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.