BONSAJ: 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.
BONSAJ
Largest movements
- Cash +€26,945
up €26,945 (+116.7%), from €23,087 to €50,032
mainly Net result for the year (+€26,726) and Tax, wage and social debts (+€2,991)
- Deferred charges and accrued income -€1,717
down €1,717 (-84.9%), from €2,023 to €307
- Tangible fixed assets +€1,402
up €1,402 (+24.2%), from €5,785 to €7,187
of which Furniture and vehicles: +€1,672
- Receivables within one year +€1,215
up €1,215 (+14.1%), from €8,621 to €9,836
of which Other amounts receivable: +€883
- Reserves +€26,726
up €26,726 (+114.2%), from €23,393 to €50,118
- Tax, wage and social debts +€2,991
up €2,991 (+29.2%), from €10,257 to €13,247
- Trade debts -€1,294
down €1,294 (-46.4%), from €2,790 to €1,496
- Gross operating margin +€9,599
up €9,599 (+34.2%), from €28,082 to €37,681
- Taxes +€1,878
up €1,878 (+33.8%), from €5,551 to €7,429
- Depreciation +€668
up €668 (+54.7%), from €1,220 to €1,888
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 | €39,517 | €67,362 | +€27,845 | +70.5% |
| Fixed assets | 21/28 | €5,785 | €7,187 | +€1,402 | +24.2% |
| Tangible fixed assets | 22/27 | €5,785 | €7,187 | +€1,402 | +24.2% |
| Plant, machinery and equipment | 23 | €2,363 | €2,093 | -€270 | -11.4% |
| Furniture and vehicles | 24 | €3,422 | €5,094 | +€1,672 | +48.9% |
| Current assets | 29/58 | €33,731 | €60,175 | +€26,443 | +78.4% |
| Amounts receivable within one year | 40/41 | €8,621 | €9,836 | +€1,215 | +14.1% |
| Trade receivables | 40 | €8,621 | €8,953 | +€332 | +3.9% |
| Other amounts receivable | 41 | €0 | €883 | +€883 | |
| Cash at bank and in hand | 54/58 | €23,087 | €50,032 | +€26,945 | +116.7% |
| Deferred charges and accrued income | 490/1 | €2,023 | €307 | -€1,717 | -84.9% |
| Total equity and liabilities | 10/49 | €39,517 | €67,362 | +€27,845 | +70.5% |
| Equity | 10/15 | €25,893 | €52,618 | +€26,726 | +103.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,393 | €50,118 | +€26,726 | +114.2% |
| Distributable reserves | 133 | €23,393 | €50,118 | +€26,726 | +114.2% |
| Amounts payable | 17/49 | €13,624 | €14,743 | +€1,119 | +8.2% |
| Amounts payable within one year | 42/48 | €13,624 | €14,743 | +€1,119 | +8.2% |
| Trade debts | 44 | €2,790 | €1,496 | -€1,294 | -46.4% |
| Suppliers | 440/4 | €2,790 | €1,496 | -€1,294 | -46.4% |
| Taxes, remuneration and social security | 45 | €10,257 | €13,247 | +€2,991 | +29.2% |
| Taxes | 450/3 | €10,257 | €13,247 | +€2,991 | +29.2% |
| Other amounts payable | 47/48 | €578 | €0 | -€578 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €1,888 | +€668 | +54.7% |
| Other operating charges | 640/8 | €191 | €125 | -€66 | -34.4% |
| Gross operating margin | 9900 | €28,082 | €37,681 | +€9,599 | +34.2% |
| Operating profit (loss) | 9901 | €26,671 | €35,668 | +€8,998 | +33.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,636 | €1,513 | -€123 | -7.5% |
| Recurring financial charges | 65 | €1,636 | €1,513 | -€123 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €25,034 | €34,155 | +€9,121 | +36.4% |
| Income taxes | 67/77 | €5,551 | €7,429 | +€1,878 | +33.8% |
| Profit (loss) for the period | 9904 | €19,483 | €26,726 | +€7,243 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,483 | €26,726 | +€7,243 | +37.2% |
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 30 September 2026 via checked.be.