BONNY: 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.
BONNY
Largest movements
- Cash +€40,697
up €40,697 (+39.0%), from €104,274 to €144,972
mainly Net result for the year (+€31,670) and Tax, wage and social debts (+€9,902)
- Reserves +€31,670
up €31,670 (+27.1%), from €116,919 to €148,588
- Tax, wage and social debts +€9,902
up €9,902, from €0 to €9,902
- Trade debts -€3,227
down €3,227 (-36.9%), from €8,739 to €5,512
- Depreciation -€7,783
down €7,783 (-87.9%), from €8,854 to €1,071
- Taxes +€7,718
new in 2025: €7,718
- Other operating charges +€2,927
up €2,927 (+84.7%), from €3,455 to €6,382
- Gross operating margin -€1,340
down €1,340 (-2.7%), from €48,820 to €47,480
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 | €146,557 | €184,902 | +€38,345 | +26.2% |
| Fixed assets | 21/28 | €40,374 | €39,303 | -€1,071 | -2.7% |
| Tangible fixed assets | 22/27 | €40,374 | €39,303 | -€1,071 | -2.7% |
| Land and buildings | 22 | €40,374 | €39,303 | -€1,071 | -2.7% |
| Current assets | 29/58 | €106,184 | €145,599 | +€39,416 | +37.1% |
| Amounts receivable within one year | 40/41 | €1,909 | €628 | -€1,281 | -67.1% |
| Trade receivables | 40 | €0 | €163 | +€163 | |
| Other amounts receivable | 41 | €1,909 | €465 | -€1,444 | -75.6% |
| Cash at bank and in hand | 54/58 | €104,274 | €144,972 | +€40,697 | +39.0% |
| Total equity and liabilities | 10/49 | €146,557 | €184,902 | +€38,345 | +26.2% |
| Equity | 10/15 | €137,819 | €169,488 | +€31,670 | +23.0% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €116,919 | €148,588 | +€31,670 | +27.1% |
| Distributable reserves | 133 | €116,919 | €148,588 | +€31,670 | +27.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €8,739 | €15,414 | +€6,676 | +76.4% |
| Amounts payable within one year | 42/48 | €8,739 | €15,414 | +€6,676 | +76.4% |
| Trade debts | 44 | €8,739 | €5,512 | -€3,227 | -36.9% |
| Suppliers | 440/4 | €8,739 | €5,512 | -€3,227 | -36.9% |
| Taxes, remuneration and social security | 45 | €0 | €9,902 | +€9,902 | |
| Taxes | 450/3 | €0 | €9,902 | +€9,902 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,854 | €1,071 | -€7,783 | -87.9% |
| Other operating charges | 640/8 | €3,455 | €6,382 | +€2,927 | +84.7% |
| Gross operating margin | 9900 | €48,820 | €47,480 | -€1,340 | -2.7% |
| Operating profit (loss) | 9901 | €36,511 | €40,027 | +€3,516 | +9.6% |
| Financial charges | 65/66B | €432 | €639 | +€207 | +48.0% |
| Recurring financial charges | 65 | €432 | €639 | +€207 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €36,079 | €39,388 | +€3,309 | +9.2% |
| Income taxes | 67/77 | - | €7,718 | +€7,718 | |
| Profit (loss) for the period | 9904 | €36,079 | €31,670 | -€4,410 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,079 | €31,670 | -€4,410 | -12.2% |
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 23 October 2026 via checked.be.