BONOUI: 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.
BONOUI
Largest movements
- Cash +€27,684
up €27,684 (+137%), from €20,215 to €47,899
mainly Net result for the year (+€35,440) and Tax, wage and social debts (+€6,007)
- Reserves +€35,440
up €35,440 (+19.7%), from €179,898 to €215,339
- Debts after one year -€11,719
down €11,719 (-19.0%), from €61,829 to €50,110
- Current portion of long-term debt -€7,177
down €7,177 (-30.0%), from €23,952 to €16,774
- Tax, wage and social debts +€6,007
up €6,007 (+256%), from €2,347 to €8,354
- Gross operating margin -€3,773
down €3,773 (-6.2%), from €60,958 to €57,186
- Taxes -€1,204
down €1,204 (-6.7%), from €18,091 to €16,887
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 | €285,350 | €309,071 | +€23,720 | +8.3% |
| Fixed assets | 21/28 | €2,948 | €1,851 | -€1,097 | -37.2% |
| Tangible fixed assets | 22/27 | €2,948 | €1,851 | -€1,097 | -37.2% |
| Furniture and vehicles | 24 | €2,948 | €1,851 | -€1,097 | -37.2% |
| Current assets | 29/58 | €282,402 | €307,220 | +€24,817 | +8.8% |
| Amounts receivable within one year | 40/41 | €14,687 | €11,821 | -€2,866 | -19.5% |
| Trade receivables | 40 | €14,687 | €10,164 | -€4,523 | -30.8% |
| Other amounts receivable | 41 | €0 | €1,657 | +€1,657 | |
| Current investments | 50/53 | €247,500 | €247,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,215 | €47,899 | +€27,684 | +137% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €285,350 | €309,071 | +€23,720 | +8.3% |
| Equity | 10/15 | €194,898 | €230,339 | +€35,440 | +18.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €179,898 | €215,339 | +€35,440 | +19.7% |
| Distributable reserves | 133 | €179,898 | €215,339 | +€35,440 | +19.7% |
| Amounts payable | 17/49 | €90,452 | €78,732 | -€11,720 | -13.0% |
| Amounts payable after more than one year | 17 | €61,829 | €50,110 | -€11,719 | -19.0% |
| Financial debts | 170/4 | €61,829 | €50,110 | -€11,719 | -19.0% |
| Amounts payable within one year | 42/48 | €28,623 | €28,622 | -€1 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €23,952 | €16,774 | -€7,177 | -30.0% |
| Trade debts | 44 | €1,464 | €728 | -€736 | -50.3% |
| Suppliers | 440/4 | €1,464 | €728 | -€736 | -50.3% |
| Taxes, remuneration and social security | 45 | €2,347 | €8,354 | +€6,007 | +256% |
| Taxes | 450/3 | €2,347 | €8,354 | +€6,007 | +256% |
| Other amounts payable | 47/48 | €860 | €2,766 | +€1,906 | +222% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €1,097 | +€78 | +7.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €60,958 | €57,186 | -€3,773 | -6.2% |
| Operating profit (loss) | 9901 | €59,551 | €55,689 | -€3,863 | -6.5% |
| Financial charges | 65/66B | €3,612 | €3,361 | -€251 | -6.9% |
| Recurring financial charges | 65 | €3,612 | €3,361 | -€251 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €55,940 | €52,328 | -€3,612 | -6.5% |
| Income taxes | 67/77 | €18,091 | €16,887 | -€1,204 | -6.7% |
| Profit (loss) for the period | 9904 | €37,849 | €35,440 | -€2,408 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,849 | €35,440 | -€2,408 | -6.4% |
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.