BONRILL: 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.
BONRILL
Largest movements
- Receivables within one year -€392,046
down €392,046 (-67.9%), from €576,971 to €184,926
of which Other amounts receivable: -€392,486
- Cash +€224,184
up €224,184 (+252.1%), from €88,931 to €313,116
mainly Receivables within one year (+€392,046) and Other debts (+€318,038)
- Stocks and contracts -€43,607
down €43,607 (-56.3%), from €77,400 to €33,792
- Tangible fixed assets +€13,976
up €13,976 (+26.1%), from €53,454 to €67,430
of which Leasing and similar rights: +€21,891
- Accrued charges and deferred income -€325,937
down €325,937 (-100.0%), from €325,937 to €0
- Other debts +€318,038
new in 2025: €318,038
- Profit (loss) carried forward -€230,440
down €230,440 (-100.0%), from €230,440 to €0
- Trade debts +€38,923
up €38,923 (+87.2%), from €44,650 to €83,572
- Debts after one year +€17,019
new in 2025: €17,019
- Gross operating margin -€305,015
down €305,015 (-72.8%), from €419,049 to €114,034
- Staff costs -€99,857
down €99,857 (-99.5%), from €100,332 to €475
- Depreciation -€43,478
down €43,478 (-60.1%), from €72,334 to €28,857
- Taxes -€15,078
down €15,078 (-99.9%), from €15,087 to €9
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 | €799,893 | €601,593 | -€198,300 | -24.8% |
| Fixed assets | 21/28 | €56,591 | €68,571 | +€11,981 | +21.2% |
| Intangible fixed assets | 21 | €3,136 | €1,141 | -€1,995 | -63.6% |
| Tangible fixed assets | 22/27 | €53,454 | €67,430 | +€13,976 | +26.1% |
| Plant, machinery and equipment | 23 | €53,454 | €33,007 | -€20,447 | -38.3% |
| Furniture and vehicles | 24 | - | €12,532 | +€12,532 | |
| Leasing and similar rights | 25 | - | €21,891 | +€21,891 | |
| Current assets | 29/58 | €743,302 | €533,021 | -€210,281 | -28.3% |
| Stocks and contracts in progress | 3 | €77,400 | €33,792 | -€43,607 | -56.3% |
| Stocks | 30/36 | €77,400 | €33,792 | -€43,607 | -56.3% |
| Amounts receivable within one year | 40/41 | €576,971 | €184,926 | -€392,046 | -67.9% |
| Trade receivables | 40 | €127,415 | €127,855 | +€440 | +0.3% |
| Other amounts receivable | 41 | €449,556 | €57,070 | -€392,486 | -87.3% |
| Cash at bank and in hand | 54/58 | €88,931 | €313,116 | +€224,184 | +252.1% |
| Deferred charges and accrued income | 490/1 | - | €1,188 | +€1,188 | |
| Total equity and liabilities | 10/49 | €799,893 | €601,593 | -€198,300 | -24.8% |
| Equity | 10/15 | €414,219 | €177,776 | -€236,443 | -57.1% |
| Contributions | 10/11 | €40,500 | €40,500 | = | 0.0% |
| Reserves | 13 | €135,325 | €137,276 | +€1,951 | +1.4% |
| Distributable reserves | 133 | €135,325 | €137,276 | +€1,951 | +1.4% |
| Profit (loss) carried forward | 14 | €230,440 | €0 | -€230,440 | -100.0% |
| Investment grants | 15 | €7,953 | €0 | -€7,953 | -100.0% |
| Amounts payable | 17/49 | €385,674 | €423,817 | +€38,143 | +9.9% |
| Amounts payable after more than one year | 17 | - | €17,019 | +€17,019 | |
| Financial debts | 170/4 | - | €17,019 | +€17,019 | |
| Amounts payable within one year | 42/48 | €59,737 | €406,798 | +€347,062 | +581.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,026 | +€5,026 | |
| Trade debts | 44 | €44,650 | €83,572 | +€38,923 | +87.2% |
| Suppliers | 440/4 | €44,650 | €83,572 | +€38,923 | +87.2% |
| Taxes, remuneration and social security | 45 | €15,087 | €162 | -€14,925 | -98.9% |
| Taxes | 450/3 | €15,087 | €162 | -€14,925 | -98.9% |
| Other amounts payable | 47/48 | - | €318,038 | +€318,038 | |
| Accrued charges and deferred income | 492/3 | €325,937 | €0 | -€325,937 | -100.0% |
| Remuneration, social security and pensions | 62 | €100,332 | €475 | -€99,857 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,334 | €28,857 | -€43,478 | -60.1% |
| Other operating charges | 640/8 | €467 | €1,184 | +€718 | +153.8% |
| Non-recurring operating charges | 66A | €200 | - | -€200 | |
| Gross operating margin | 9900 | €419,049 | €114,034 | -€305,015 | -72.8% |
| Operating profit (loss) | 9901 | €245,717 | €83,519 | -€162,198 | -66.0% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €125 | €1,768 | +€1,643 | +1314.1% |
| Recurring financial charges | 65 | €125 | €1,768 | +€1,643 | +1314.1% |
| Profit (loss) for the period before taxes | 9903 | €245,592 | €81,819 | -€163,773 | -66.7% |
| Income taxes | 67/77 | €15,087 | €9 | -€15,078 | -99.9% |
| Profit (loss) for the period | 9904 | €230,505 | €81,810 | -€148,694 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €230,505 | €81,810 | -€148,694 | -64.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.