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 +€43,998
up €43,998 (+40.4%), from €108,959 to €152,958
mainly Net result for the year (+€34,775) and Depreciation (+€4,955)
- Receivables within one year -€3,364
down €3,364 (-24.1%), from €13,940 to €10,576
of which Other amounts receivable: -€7,042
- Tangible fixed assets -€2,170
down €2,170 (-10.8%), from €20,167 to €17,997
of which Plant, machinery and equipment: -€1,210
- Reserves +€34,775
up €34,775 (+70.5%), from €49,338 to €84,113
- Debts after one year -€5,493
down €5,493 (-100%), from €5,493 to €0
- Accrued charges and deferred income +€4,821
up €4,821 (+10.9%), from €44,322 to €49,144
- Short-term financial debts +€2,071
up €2,071 (+39.3%), from €5,274 to €7,345
- Gross operating margin +€19,470
up €19,470 (+47.8%), from €40,768 to €60,238
- Taxes +€9,098
up €9,098 (+103%), from €8,852 to €17,950
- Financial charges -€1,866
down €1,866 (-51.9%), from €3,593 to €1,727
- Depreciation -€1,843
down €1,843 (-27.1%), from €6,798 to €4,955
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 | €147,356 | €186,831 | +€39,475 | +26.8% |
| Fixed assets | 21/28 | €20,167 | €17,997 | -€2,170 | -10.8% |
| Tangible fixed assets | 22/27 | €20,167 | €17,997 | -€2,170 | -10.8% |
| Plant, machinery and equipment | 23 | €15,622 | €14,412 | -€1,210 | -7.7% |
| Furniture and vehicles | 24 | €2,589 | €2,750 | +€161 | +6.2% |
| Other tangible fixed assets | 26 | €1,956 | €835 | -€1,121 | -57.3% |
| Current assets | 29/58 | €127,189 | €168,834 | +€41,645 | +32.7% |
| Amounts receivable within one year | 40/41 | €13,940 | €10,576 | -€3,364 | -24.1% |
| Trade receivables | 40 | €5,183 | €8,861 | +€3,678 | +71.0% |
| Other amounts receivable | 41 | €8,757 | €1,715 | -€7,042 | -80.4% |
| Current investments | 50/53 | €4,000 | €4,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €108,959 | €152,958 | +€43,998 | +40.4% |
| Deferred charges and accrued income | 490/1 | €289 | €1,300 | +€1,011 | +349% |
| Total equity and liabilities | 10/49 | €147,356 | €186,831 | +€39,475 | +26.8% |
| Equity | 10/15 | €65,197 | €99,972 | +€34,775 | +53.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €49,338 | €84,113 | +€34,775 | +70.5% |
| Distributable reserves | 133 | €49,338 | €84,113 | +€34,775 | +70.5% |
| Profit (loss) carried forward | 14 | €5,859 | €5,859 | = | 0.0% |
| Amounts payable | 17/49 | €82,159 | €86,859 | +€4,700 | +5.7% |
| Amounts payable after more than one year | 17 | €5,493 | €0 | -€5,493 | -100% |
| Financial debts | 170/4 | €5,493 | €0 | -€5,493 | -100% |
| Amounts payable within one year | 42/48 | €32,344 | €37,715 | +€5,371 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €5,372 | €5,493 | +€121 | +2.3% |
| Financial debts | 43 | €5,274 | €7,345 | +€2,071 | +39.3% |
| Credit institutions | 430/8 | €5,274 | €7,345 | +€2,071 | +39.3% |
| Trade debts | 44 | €3,498 | €4,766 | +€1,268 | +36.2% |
| Suppliers | 440/4 | €3,498 | €4,766 | +€1,268 | +36.2% |
| Taxes, remuneration and social security | 45 | €13,570 | €14,603 | +€1,032 | +7.6% |
| Taxes | 450/3 | €12,056 | €13,078 | +€1,022 | +8.5% |
| Remuneration and social security | 454/9 | €1,514 | €1,525 | +€10 | +0.7% |
| Other amounts payable | 47/48 | €4,630 | €5,509 | +€879 | +19.0% |
| Accrued charges and deferred income | 492/3 | €44,322 | €49,144 | +€4,821 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,798 | €4,955 | -€1,843 | -27.1% |
| Other operating charges | 640/8 | €679 | €1,086 | +€407 | +60.0% |
| Non-recurring operating charges | 66A | - | €274 | +€274 | |
| Gross operating margin | 9900 | €40,768 | €60,238 | +€19,470 | +47.8% |
| Operating profit (loss) | 9901 | €33,291 | €53,923 | +€20,632 | +62.0% |
| Financial income | 75/76B | €14 | €529 | +€516 | +3,704% |
| Recurring financial income | 75 | €14 | €529 | +€516 | +3,704% |
| Financial charges | 65/66B | €3,593 | €1,727 | -€1,866 | -51.9% |
| Recurring financial charges | 65 | €3,593 | €1,727 | -€1,866 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €29,712 | €52,726 | +€23,013 | +77.5% |
| Income taxes | 67/77 | €8,852 | €17,950 | +€9,098 | +103% |
| Profit (loss) for the period | 9904 | €20,860 | €34,775 | +€13,915 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,860 | €34,775 | +€13,915 | +66.7% |
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 18 October 2026 via checked.be.