BonSens: 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.
BonSens
Largest movements
- Current investments -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Cash +€114,011
up €114,011 (+52.0%), from €219,305 to €333,316
mainly Other debts (+€315,967) and Current investments (+€125,000)
- Other debts +€315,967
up €315,967 (+3949.6%), from €8,000 to €323,967
- Reserves -€298,092
down €298,092 (-99.3%), from €300,196 to €2,103
- Profit (loss) carried forward -€38,703
down €38,703 (-74.6%), from €51,908 to €13,204
- Contributions +€12,350
up €12,350 (+199.2%), from €6,200 to €18,550
- Gross operating margin +€5,361
up €5,361 (+7.3%), from €73,261 to €78,622
- Taxes +€1,130
up €1,130 (+7.5%), from €14,989 to €16,119
- Other operating charges +€931
up €931 (+186.2%), from €500 to €1,431
- Depreciation +€819
up €819 (+9.4%), from €8,746 to €9,565
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 | €381,632 | €369,030 | -€12,601 | -3.3% |
| Fixed assets | 21/28 | €33,115 | €32,565 | -€550 | -1.7% |
| Tangible fixed assets | 22/27 | €32,915 | €32,365 | -€550 | -1.7% |
| Land and buildings | 22 | €23,795 | €21,295 | -€2,500 | -10.5% |
| Plant, machinery and equipment | 23 | €1,994 | €6,036 | +€4,042 | +202.7% |
| Furniture and vehicles | 24 | €7,126 | €5,034 | -€2,092 | -29.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €348,517 | €336,465 | -€12,051 | -3.5% |
| Amounts receivable within one year | 40/41 | €2,677 | €2,305 | -€373 | -13.9% |
| Other amounts receivable | 41 | €2,677 | €2,305 | -€373 | -13.9% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €219,305 | €333,316 | +€114,011 | +52.0% |
| Deferred charges and accrued income | 490/1 | €1,534 | €845 | -€689 | -44.9% |
| Total equity and liabilities | 10/49 | €381,632 | €369,030 | -€12,601 | -3.3% |
| Equity | 10/15 | €358,303 | €33,858 | -€324,446 | -90.6% |
| Contributions | 10/11 | €6,200 | €18,550 | +€12,350 | +199.2% |
| Reserves | 13 | €300,196 | €2,103 | -€298,092 | -99.3% |
| Distributable reserves | 133 | €300,196 | €2,103 | -€298,092 | -99.3% |
| Profit (loss) carried forward | 14 | €51,908 | €13,204 | -€38,703 | -74.6% |
| Amounts payable | 17/49 | €23,328 | €335,172 | +€311,844 | +1336.8% |
| Amounts payable after more than one year | 17 | €2,495 | €0 | -€2,495 | -100.0% |
| Financial debts | 170/4 | €2,495 | €0 | -€2,495 | -100.0% |
| Amounts payable within one year | 42/48 | €20,627 | €333,265 | +€312,639 | +1515.7% |
| Current portion of amounts payable after more than one year | 42 | €5,917 | €2,495 | -€3,422 | -57.8% |
| Trade debts | 44 | €6,710 | €6,220 | -€490 | -7.3% |
| Suppliers | 440/4 | €6,710 | €6,220 | -€490 | -7.3% |
| Taxes, remuneration and social security | 45 | €0 | €584 | +€584 | |
| Taxes | 450/3 | €0 | €584 | +€584 | |
| Other amounts payable | 47/48 | €8,000 | €323,967 | +€315,967 | +3949.6% |
| Accrued charges and deferred income | 492/3 | €207 | €1,907 | +€1,700 | +821.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,746 | €9,565 | +€819 | +9.4% |
| Other operating charges | 640/8 | €500 | €1,431 | +€931 | +186.2% |
| Gross operating margin | 9900 | €73,261 | €78,622 | +€5,361 | +7.3% |
| Operating profit (loss) | 9901 | €64,015 | €67,626 | +€3,611 | +5.6% |
| Financial income | 75/76B | €3,622 | €3,119 | -€503 | -13.9% |
| Recurring financial income | 75 | €3,622 | €3,119 | -€503 | -13.9% |
| Financial charges | 65/66B | €741 | €1,422 | +€681 | +91.9% |
| Recurring financial charges | 65 | €741 | €1,422 | +€681 | +91.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €66,896 | €69,323 | +€2,427 | +3.6% |
| Income taxes | 67/77 | €14,989 | €16,119 | +€1,130 | +7.5% |
| Profit (loss) for the period | 9904 | €51,908 | €53,204 | +€1,297 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,908 | €53,204 | +€1,297 | +2.5% |
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 10 October 2026 via checked.be.