BONSAI: 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.
BONSAI
Largest movements
- Cash -€54,286
down €54,286 (-44.9%), from €120,818 to €66,532
mainly Contributions, distributions and other (-€69,400) and Net result for the year (-€22,899)
- Deferred charges and accrued income +€2,800
new in 2025: €2,800
- Receivables within one year -€1,252
down €1,252 (-49.3%), from €2,541 to €1,289
of which Trade receivables: -€2,541
- Reserves -€69,405
no longer reported in 2025 (was €69,405)
- Other debts +€52,390
up €52,390 (+139%), from €37,650 to €90,040
- Profit (loss) carried forward -€22,894
new in 2025: -€22,894
- Accrued charges and deferred income -€7,899
no longer reported in 2025 (was €7,899)
- Tax, wage and social debts -€4,362
down €4,362 (-67.8%), from €6,438 to €2,076
- Gross operating margin -€31,158
down €31,158, from €8,526 to -€22,632
- Taxes -€2,076
no longer reported in 2025 (was €2,076)
- Depreciation -€301
down €301 (-78.1%), from €385 to €84
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 | €123,444 | €70,622 | -€52,822 | -42.8% |
| Fixed assets | 21/28 | €84 | €0 | -€84 | -100% |
| Tangible fixed assets | 22/27 | €84 | €0 | -€84 | -100% |
| Furniture and vehicles | 24 | €84 | €0 | -€84 | -100% |
| Current assets | 29/58 | €123,359 | €70,622 | -€52,738 | -42.8% |
| Amounts receivable within one year | 40/41 | €2,541 | €1,289 | -€1,252 | -49.3% |
| Trade receivables | 40 | €2,541 | - | -€2,541 | |
| Other amounts receivable | 41 | - | €1,289 | +€1,289 | |
| Cash at bank and in hand | 54/58 | €120,818 | €66,532 | -€54,286 | -44.9% |
| Deferred charges and accrued income | 490/1 | - | €2,800 | +€2,800 | |
| Total equity and liabilities | 10/49 | €123,444 | €70,622 | -€52,822 | -42.8% |
| Equity | 10/15 | €70,405 | -€21,894 | -€92,299 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €69,405 | - | -€69,405 | |
| Distributable reserves | 133 | €69,405 | - | -€69,405 | |
| Profit (loss) carried forward | 14 | - | -€22,894 | -€22,894 | |
| Amounts payable | 17/49 | €53,039 | €92,516 | +€39,477 | +74.4% |
| Amounts payable within one year | 42/48 | €45,139 | €92,516 | +€47,376 | +105% |
| Trade debts | 44 | €1,051 | €400 | -€652 | -62.0% |
| Suppliers | 440/4 | €1,051 | €400 | -€652 | -62.0% |
| Taxes, remuneration and social security | 45 | €6,438 | €2,076 | -€4,362 | -67.8% |
| Taxes | 450/3 | €6,438 | €2,076 | -€4,362 | -67.8% |
| Other amounts payable | 47/48 | €37,650 | €90,040 | +€52,390 | +139% |
| Accrued charges and deferred income | 492/3 | €7,899 | - | -€7,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €84 | -€301 | -78.1% |
| Other operating charges | 640/8 | €85 | €88 | +€3 | +3.1% |
| Gross operating margin | 9900 | €8,526 | -€22,632 | -€31,158 | |
| Operating profit (loss) | 9901 | €8,055 | -€22,804 | -€30,860 | |
| Financial charges | 65/66B | €59 | €95 | +€36 | +60.9% |
| Recurring financial charges | 65 | €59 | €95 | +€36 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €7,996 | -€22,899 | -€30,895 | |
| Income taxes | 67/77 | €2,076 | - | -€2,076 | |
| Profit (loss) for the period | 9904 | €5,920 | -€22,899 | -€28,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,920 | -€22,899 | -€28,820 |
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 16 October 2026 via checked.be.