BONNES-AMIES: 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.
BONNES-AMIES
Largest movements
- Stocks and contracts -€163,730
down €163,730 (-88.0%), from €185,968 to €22,238
- Receivables within one year +€63,288
up €63,288 (+19,576%), from €323 to €63,611
of which Other amounts receivable: +€63,363
- Cash +€57,986
up €57,986 (+179%), from €32,405 to €90,391
mainly Stocks and contracts (+€163,730) and Net result for the year (+€37,606)
- Tangible fixed assets -€15,095
down €15,095 (-9.3%), from €163,166 to €148,072
of which Land and buildings: -€14,560
- Tax, wage and social debts -€38,538
down €38,538 (-94.8%), from €40,664 to €2,127
of which Taxes: -€28,161
- Debts after one year -€24,415
down €24,415 (-23.1%), from €105,720 to €81,305
- Reserves +€19,600
up €19,600 (+11.3%), from €173,260 to €192,860
- Trade debts -€9,262
down €9,262 (-75.9%), from €12,197 to €2,935
- Other debts -€6,169
down €6,169 (-76.7%), from €8,040 to €1,871
- Staff costs -€14,788
down €14,788 (-26.1%), from €56,668 to €41,880
- Gross operating margin -€9,492
down €9,492 (-6.7%), from €141,187 to €131,695
- Depreciation -€2,728
down €2,728 (-15.8%), from €17,288 to €14,560
- Financial income -€2,606
down €2,606 (-63.4%), from €4,107 to €1,501
- Write-downs +€2,210
up €2,210 (+19.1%), from €11,567 to €13,777
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 | €383,722 | €324,312 | -€59,410 | -15.5% |
| Fixed assets | 21/28 | €163,166 | €148,072 | -€15,095 | -9.3% |
| Tangible fixed assets | 22/27 | €163,166 | €148,072 | -€15,095 | -9.3% |
| Land and buildings | 22 | €162,632 | €148,072 | -€14,560 | -9.0% |
| Plant, machinery and equipment | 23 | €33 | €0 | -€33 | -100% |
| Furniture and vehicles | 24 | €502 | €0 | -€502 | -100% |
| Current assets | 29/58 | €220,555 | €176,240 | -€44,315 | -20.1% |
| Stocks and contracts in progress | 3 | €185,968 | €22,238 | -€163,730 | -88.0% |
| Stocks | 30/36 | €185,968 | €22,238 | -€163,730 | -88.0% |
| Amounts receivable within one year | 40/41 | €323 | €63,611 | +€63,288 | +19,576% |
| Trade receivables | 40 | €75 | €0 | -€75 | -100% |
| Other amounts receivable | 41 | €248 | €63,611 | +€63,363 | +25,519% |
| Cash at bank and in hand | 54/58 | €32,405 | €90,391 | +€57,986 | +179% |
| Deferred charges and accrued income | 490/1 | €1,859 | €0 | -€1,859 | -100% |
| Total equity and liabilities | 10/49 | €383,722 | €324,312 | -€59,410 | -15.5% |
| Equity | 10/15 | €192,954 | €211,659 | +€18,706 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,260 | €192,860 | +€19,600 | +11.3% |
| Distributable reserves | 133 | €173,260 | €192,860 | +€19,600 | +11.3% |
| Profit (loss) carried forward | 14 | €1,094 | €199 | -€895 | -81.8% |
| Amounts payable | 17/49 | €190,768 | €112,653 | -€78,115 | -40.9% |
| Amounts payable after more than one year | 17 | €105,720 | €81,305 | -€24,415 | -23.1% |
| Financial debts | 170/4 | €105,720 | €81,305 | -€24,415 | -23.1% |
| Amounts payable within one year | 42/48 | €84,595 | €31,348 | -€53,247 | -62.9% |
| Current portion of amounts payable after more than one year | 42 | €23,693 | €24,415 | +€722 | +3.0% |
| Trade debts | 44 | €12,197 | €2,935 | -€9,262 | -75.9% |
| Suppliers | 440/4 | €12,197 | €2,935 | -€9,262 | -75.9% |
| Taxes, remuneration and social security | 45 | €40,664 | €2,127 | -€38,538 | -94.8% |
| Taxes | 450/3 | €30,288 | €2,127 | -€28,161 | -93.0% |
| Remuneration and social security | 454/9 | €10,377 | €0 | -€10,377 | -100% |
| Other amounts payable | 47/48 | €8,040 | €1,871 | -€6,169 | -76.7% |
| Accrued charges and deferred income | 492/3 | €453 | €0 | -€453 | -100% |
| Non-recurring operating income | 76A | - | €128,118 | +€128,118 | |
| Remuneration, social security and pensions | 62 | €56,668 | €41,880 | -€14,788 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,288 | €14,560 | -€2,728 | -15.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,567 | €13,777 | +€2,210 | +19.1% |
| Other operating charges | 640/8 | €3,539 | €3,368 | -€172 | -4.8% |
| Gross operating margin | 9900 | €141,187 | €131,695 | -€9,492 | -6.7% |
| Operating profit (loss) | 9901 | €52,125 | €58,110 | +€5,985 | +11.5% |
| Financial income | 75/76B | €4,107 | €1,501 | -€2,606 | -63.4% |
| Recurring financial income | 75 | €4,107 | €1,501 | -€2,606 | -63.4% |
| Financial charges | 65/66B | €4,915 | €3,752 | -€1,164 | -23.7% |
| Recurring financial charges | 65 | €4,915 | €3,752 | -€1,164 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €51,317 | €55,860 | +€4,543 | +8.9% |
| Income taxes | 67/77 | €17,247 | €18,254 | +€1,007 | +5.8% |
| Profit (loss) for the period | 9904 | €34,070 | €37,606 | +€3,535 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,070 | €37,606 | +€3,535 | +10.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.