Bonsaï-IT: 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.
Bonsaï-IT
Largest movements
- Cash -€90,662
down €90,662 (-77.4%), from €117,070 to €26,408
mainly Other debts (-€112,046) and Trade debts (-€9,512)
- Receivables within one year -€9,906
down €9,906 (-20.2%), from €48,968 to €39,062
of which Trade receivables: -€31,520
- Deferred charges and accrued income -€2,329
down €2,329 (-40.9%), from €5,692 to €3,363
- Other debts -€112,046
down €112,046 (-100.0%), from €112,046 to €0
- Profit (loss) carried forward +€11,465
up €11,465 (+285.1%), from €4,021 to €15,486
- Trade debts -€9,512
down €9,512 (-43.2%), from €22,035 to €12,523
- Tax, wage and social debts +€7,923
up €7,923 (+17.7%), from €44,809 to €52,732
of which Remuneration and social security: +€20,549
- Turnover +€130,250
new in 2025: €130,250
- Purchases and services +€59,498
new in 2025: €59,498
- Staff costs +€33,741
up €33,741 (+106.9%), from €31,561 to €65,301
- Taxes -€21,621
down €21,621 (-83.9%), from €25,759 to €4,138
- Gross operating margin +€5,892
up €5,892 (+7.2%), from €82,053 to €87,945
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 | €183,412 | €81,241 | -€102,171 | -55.7% |
| Fixed assets | 21/28 | €11,681 | €12,408 | +€727 | +6.2% |
| Intangible fixed assets | 21 | €5,005 | €4,835 | -€170 | -3.4% |
| Tangible fixed assets | 22/27 | €6,676 | €7,573 | +€897 | +13.4% |
| Furniture and vehicles | 24 | €6,676 | €7,573 | +€897 | +13.4% |
| Current assets | 29/58 | €171,730 | €68,833 | -€102,897 | -59.9% |
| Amounts receivable within one year | 40/41 | €48,968 | €39,062 | -€9,906 | -20.2% |
| Trade receivables | 40 | €48,968 | €17,448 | -€31,520 | -64.4% |
| Other amounts receivable | 41 | - | €21,614 | +€21,614 | |
| Cash at bank and in hand | 54/58 | €117,070 | €26,408 | -€90,662 | -77.4% |
| Deferred charges and accrued income | 490/1 | €5,692 | €3,363 | -€2,329 | -40.9% |
| Total equity and liabilities | 10/49 | €183,412 | €81,241 | -€102,171 | -55.7% |
| Equity | 10/15 | €4,521 | €15,986 | +€11,465 | +253.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,021 | €15,486 | +€11,465 | +285.1% |
| Amounts payable | 17/49 | €178,891 | €65,255 | -€113,635 | -63.5% |
| Amounts payable within one year | 42/48 | €178,891 | €65,255 | -€113,635 | -63.5% |
| Trade debts | 44 | €22,035 | €12,523 | -€9,512 | -43.2% |
| Suppliers | 440/4 | €22,035 | €12,523 | -€9,512 | -43.2% |
| Taxes, remuneration and social security | 45 | €44,809 | €52,732 | +€7,923 | +17.7% |
| Taxes | 450/3 | €35,767 | €23,141 | -€12,626 | -35.3% |
| Remuneration and social security | 454/9 | €9,042 | €29,591 | +€20,549 | +227.3% |
| Other amounts payable | 47/48 | €112,046 | €0 | -€112,046 | -100.0% |
| Turnover | 70 | - | €130,250 | +€130,250 | |
| Non-recurring operating income | 76A | - | €16,795 | +€16,795 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €59,498 | +€59,498 | |
| Remuneration, social security and pensions | 62 | €31,561 | €65,301 | +€33,741 | +106.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,383 | €3,215 | -€168 | -5.0% |
| Gross operating margin | 9900 | €82,053 | €87,945 | +€5,892 | +7.2% |
| Operating profit (loss) | 9901 | €47,109 | €19,428 | -€27,681 | -58.8% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €2,581 | €3,856 | +€1,275 | +49.4% |
| Recurring financial charges | 65 | €2,581 | €3,856 | +€1,275 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €44,528 | €15,603 | -€28,925 | -65.0% |
| Income taxes | 67/77 | €25,759 | €4,138 | -€21,621 | -83.9% |
| Profit (loss) for the period | 9904 | €18,769 | €11,465 | -€7,304 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,769 | €11,465 | -€7,304 | -38.9% |
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 11 October 2026 via checked.be.