BONNEBIERE: 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.
BONNEBIERE
Largest movements
- Stocks and contracts +€7,956
up €7,956 (+24.9%), from €31,921 to €39,877
- Deferred charges and accrued income +€4,897
up €4,897 (+90.9%), from €5,385 to €10,283
- Receivables within one year -€4,188
down €4,188 (-44.4%), from €9,441 to €5,253
of which Other amounts receivable: -€2,497
- Cash +€2,921
up €2,921 (+16.2%), from €17,996 to €20,918
mainly Net result for the year (+€39,610) and Depreciation (+€14,568)
- Profit (loss) carried forward +€35,588
up €35,588, from -€19,612 to €15,975
- Trade debts -€16,229
down €16,229 (-37.5%), from €43,283 to €27,054
- Tax, wage and social debts -€11,988
down €11,988 (-44.6%), from €26,863 to €14,875
of which Taxes: -€7,534
- Contributions +€4,360
up €4,360 (+10.0%), from €43,600 to €47,960
- Reserves -€4,360
no longer reported in 2025 (was €4,360)
- Gross operating margin +€52,071
up €52,071 (+42.9%), from €121,392 to €173,463
- Staff costs -€11,301
down €11,301 (-9.4%), from €119,924 to €108,623
- Depreciation +€3,663
up €3,663 (+33.6%), from €10,905 to €14,568
- Financial charges +€2,984
up €2,984 (+86.5%), from €3,451 to €6,434
- Other operating charges -€1,959
down €1,959 (-31.3%), from €6,269 to €4,309
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 | €99,710 | €111,868 | +€12,158 | +12.2% |
| Fixed assets | 21/28 | €34,967 | €35,538 | +€571 | +1.6% |
| Tangible fixed assets | 22/27 | €25,513 | €26,011 | +€498 | +2.0% |
| Plant, machinery and equipment | 23 | €5,843 | €5,801 | -€42 | -0.7% |
| Furniture and vehicles | 24 | €19,670 | €20,209 | +€539 | +2.7% |
| Financial fixed assets | 28 | €9,454 | €9,528 | +€73 | +0.8% |
| Current assets | 29/58 | €64,743 | €76,330 | +€11,587 | +17.9% |
| Stocks and contracts in progress | 3 | €31,921 | €39,877 | +€7,956 | +24.9% |
| Stocks | 30/36 | €31,921 | €39,877 | +€7,956 | +24.9% |
| Amounts receivable within one year | 40/41 | €9,441 | €5,253 | -€4,188 | -44.4% |
| Trade receivables | 40 | €4,531 | €2,840 | -€1,691 | -37.3% |
| Other amounts receivable | 41 | €4,909 | €2,412 | -€2,497 | -50.9% |
| Cash at bank and in hand | 54/58 | €17,996 | €20,918 | +€2,921 | +16.2% |
| Deferred charges and accrued income | 490/1 | €5,385 | €10,283 | +€4,897 | +90.9% |
| Total equity and liabilities | 10/49 | €99,710 | €111,868 | +€12,158 | +12.2% |
| Equity | 10/15 | €28,348 | €63,935 | +€35,588 | +126% |
| Contributions | 10/11 | €43,600 | €47,960 | +€4,360 | +10.0% |
| Reserves | 13 | €4,360 | - | -€4,360 | |
| Non-distributable reserves | 130/1 | €4,360 | - | -€4,360 | |
| Reserves not available under the articles | 1311 | €4,360 | - | -€4,360 | |
| Profit (loss) carried forward | 14 | -€19,612 | €15,975 | +€35,588 | |
| Amounts payable | 17/49 | €71,362 | €47,932 | -€23,430 | -32.8% |
| Amounts payable within one year | 42/48 | €70,146 | €45,095 | -€25,051 | -35.7% |
| Trade debts | 44 | €43,283 | €27,054 | -€16,229 | -37.5% |
| Suppliers | 440/4 | €43,283 | €27,054 | -€16,229 | -37.5% |
| Taxes, remuneration and social security | 45 | €26,863 | €14,875 | -€11,988 | -44.6% |
| Taxes | 450/3 | €9,717 | €2,183 | -€7,534 | -77.5% |
| Remuneration and social security | 454/9 | €17,146 | €12,692 | -€4,454 | -26.0% |
| Other amounts payable | 47/48 | - | €3,166 | +€3,166 | |
| Accrued charges and deferred income | 492/3 | €1,216 | €2,837 | +€1,621 | +133% |
| Remuneration, social security and pensions | 62 | €119,924 | €108,623 | -€11,301 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,905 | €14,568 | +€3,663 | +33.6% |
| Other operating charges | 640/8 | €6,269 | €4,309 | -€1,959 | -31.3% |
| Gross operating margin | 9900 | €121,392 | €173,463 | +€52,071 | +42.9% |
| Operating profit (loss) | 9901 | -€15,705 | €45,963 | +€61,668 | |
| Financial income | 75/76B | €242 | €318 | +€76 | +31.4% |
| Recurring financial income | 75 | €242 | €318 | +€76 | +31.4% |
| Financial charges | 65/66B | €3,451 | €6,434 | +€2,984 | +86.5% |
| Recurring financial charges | 65 | €3,451 | €6,434 | +€2,984 | +86.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,914 | €39,846 | +€58,760 | |
| Income taxes | 67/77 | - | €236 | +€236 | |
| Profit (loss) for the period | 9904 | -€18,914 | €39,610 | +€58,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,914 | €39,610 | +€58,524 |
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 26 October 2026 via checked.be.