BONONIA: what changed
Two fiscal 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.
BONONIA
Largest movements
- Receivables within one year -€291,144
down €291,144 (-65.8%), from €442,307 to €151,163
of which Other amounts receivable: -€283,179
- Cash -€179,554
down €179,554 (-62.5%), from €287,247 to €107,693
mainly Other debts (-€449,000) and Contributions, distributions and other (-€220,000)
- Other debts -€449,000
down €449,000 (-67.1%), from €669,000 to €220,000
- Tax, wage and social debts -€61,386
down €61,386 (-75.2%), from €81,676 to €20,290
of which Taxes: -€61,386
- Reserves +€37,000
up €37,000, from €0 to €37,000
- Gross operating margin +€21,698
up €21,698 (+6.9%), from €314,036 to €335,734
- Depreciation +€3,714
up €3,714 (+308.6%), from €1,204 to €4,917
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.
Cash bridge derived
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 | €769,726 | €294,170 | -€475,556 | -61.8% |
| Fixed assets | 21/28 | €39,274 | €35,314 | -€3,960 | -10.1% |
| Tangible fixed assets | 22/27 | €39,274 | €35,314 | -€3,960 | -10.1% |
| Furniture and vehicles | 24 | €2,287 | €2,096 | -€192 | -8.4% |
| Other tangible fixed assets | 26 | €36,987 | €33,218 | -€3,769 | -10.2% |
| Current assets | 29/58 | €730,452 | €258,856 | -€471,596 | -64.6% |
| Amounts receivable within one year | 40/41 | €442,307 | €151,163 | -€291,144 | -65.8% |
| Trade receivables | 40 | €12,659 | €4,694 | -€7,965 | -62.9% |
| Other amounts receivable | 41 | €429,649 | €146,469 | -€283,179 | -65.9% |
| Cash at bank and in hand | 54/58 | €287,247 | €107,693 | -€179,554 | -62.5% |
| Deferred charges and accrued income | 490/1 | €897 | €0 | -€897 | -100.0% |
| Total equity and liabilities | 10/49 | €769,726 | €294,170 | -€475,556 | -61.8% |
| Equity | 10/15 | €5,196 | €42,575 | +€37,380 | +719.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | €37,000 | +€37,000 | |
| Distributable reserves | 133 | €0 | €37,000 | +€37,000 | |
| Profit (loss) carried forward | 14 | €196 | €575 | +€380 | +194.1% |
| Amounts payable | 17/49 | €764,531 | €251,595 | -€512,936 | -67.1% |
| Amounts payable within one year | 42/48 | €764,531 | €251,530 | -€513,001 | -67.1% |
| Financial debts | 43 | €5,636 | €4,431 | -€1,205 | -21.4% |
| Credit institutions | 430/8 | €5,636 | €4,431 | -€1,205 | -21.4% |
| Trade debts | 44 | €8,218 | €6,808 | -€1,410 | -17.2% |
| Suppliers | 440/4 | €8,218 | €6,808 | -€1,410 | -17.2% |
| Taxes, remuneration and social security | 45 | €81,676 | €20,290 | -€61,386 | -75.2% |
| Taxes | 450/3 | €81,676 | €20,290 | -€61,386 | -75.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €669,000 | €220,000 | -€449,000 | -67.1% |
| Accrued charges and deferred income | 492/3 | - | €65 | +€65 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,204 | €4,917 | +€3,714 | +308.6% |
| Other operating charges | 640/8 | €1,934 | €580 | -€1,354 | -70.0% |
| Gross operating margin | 9900 | €314,036 | €335,734 | +€21,698 | +6.9% |
| Operating profit (loss) | 9901 | €310,898 | €330,237 | +€19,339 | +6.2% |
| Financial income | 75/76B | €21,718 | €18,780 | -€2,938 | -13.5% |
| Recurring financial income | 75 | €21,718 | €18,780 | -€2,938 | -13.5% |
| Financial charges | 65/66B | €1,247 | €4,578 | +€3,331 | +267.1% |
| Recurring financial charges | 65 | €1,247 | €4,578 | +€3,331 | +267.1% |
| Profit (loss) for the period before taxes | 9903 | €331,369 | €344,439 | +€13,070 | +3.9% |
| Income taxes | 67/77 | €84,203 | €87,059 | +€2,857 | +3.4% |
| Profit (loss) for the period | 9904 | €247,166 | €257,380 | +€10,214 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €247,166 | €257,380 | +€10,214 | +4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.