BONO: 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.
BONO
Largest movements
- Cash +€19,241
up €19,241 (+109%), from €17,681 to €36,922
mainly Net result for the year (+€29,915) and Tax, wage and social debts (+€2,089)
- Receivables within one year +€16,040
up €16,040 (+10.3%), from €155,365 to €171,404
of which Other amounts receivable: +€16,040
- Profit (loss) carried forward +€29,915
up €29,915 (+36.9%), from €81,031 to €110,947
- Gross operating margin -€7,007
down €7,007 (-14.8%), from €47,483 to €40,476
- Financial income +€1,546
up €1,546 (+60.4%), from €2,560 to €4,106
- Other operating charges -€883
down €883 (-79.5%), from €1,110 to €227
- Financial charges +€622
up €622 (+27.5%), from €2,262 to €2,884
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 | €185,326 | €217,801 | +€32,475 | +17.5% |
| Fixed assets | 21/28 | €5,824 | €4,480 | -€1,344 | -23.1% |
| Tangible fixed assets | 22/27 | €5,824 | €4,480 | -€1,344 | -23.1% |
| Plant, machinery and equipment | 23 | €5,824 | €4,480 | -€1,344 | -23.1% |
| Current assets | 29/58 | €179,502 | €213,321 | +€33,819 | +18.8% |
| Stocks and contracts in progress | 3 | €5,329 | €4,816 | -€513 | -9.6% |
| Stocks | 30/36 | €5,329 | €4,816 | -€513 | -9.6% |
| Amounts receivable within one year | 40/41 | €155,365 | €171,404 | +€16,040 | +10.3% |
| Trade receivables | 40 | €85,304 | €85,304 | = | 0.0% |
| Other amounts receivable | 41 | €70,060 | €86,100 | +€16,040 | +22.9% |
| Cash at bank and in hand | 54/58 | €17,681 | €36,922 | +€19,241 | +109% |
| Deferred charges and accrued income | 490/1 | €1,127 | €179 | -€948 | -84.1% |
| Total equity and liabilities | 10/49 | €185,326 | €217,801 | +€32,475 | +17.5% |
| Equity | 10/15 | €82,531 | €112,447 | +€29,915 | +36.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,031 | €110,947 | +€29,915 | +36.9% |
| Amounts payable | 17/49 | €102,795 | €105,354 | +€2,560 | +2.5% |
| Amounts payable within one year | 42/48 | €102,795 | €105,354 | +€2,560 | +2.5% |
| Trade debts | 44 | €74,806 | €75,277 | +€471 | +0.6% |
| Suppliers | 440/4 | €74,806 | €75,277 | +€471 | +0.6% |
| Taxes, remuneration and social security | 45 | €27,989 | €30,078 | +€2,089 | +7.5% |
| Taxes | 450/3 | €27,989 | €30,078 | +€2,089 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €896 | €1,344 | +€448 | +50.0% |
| Other operating charges | 640/8 | €1,110 | €227 | -€883 | -79.5% |
| Gross operating margin | 9900 | €47,483 | €40,476 | -€7,007 | -14.8% |
| Operating profit (loss) | 9901 | €45,477 | €38,905 | -€6,573 | -14.5% |
| Financial income | 75/76B | €2,560 | €4,106 | +€1,546 | +60.4% |
| Recurring financial income | 75 | €2,560 | €4,106 | +€1,546 | +60.4% |
| Financial charges | 65/66B | €2,262 | €2,884 | +€622 | +27.5% |
| Recurring financial charges | 65 | €2,262 | €2,884 | +€622 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €45,776 | €40,127 | -€5,649 | -12.3% |
| Income taxes | 67/77 | €10,563 | €10,211 | -€352 | -3.3% |
| Profit (loss) for the period | 9904 | €35,213 | €29,915 | -€5,297 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,213 | €29,915 | -€5,297 | -15.0% |
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 27 October 2026 via checked.be.