BONSON: 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.
BONSON
Largest movements
- Deferred charges and accrued income -€9,782
down €9,782 (-93.7%), from €10,437 to €655
- Receivables within one year +€5,690
up €5,690 (+47.4%), from €11,994 to €17,684
of which Trade receivables: +€6,136
- Tangible fixed assets +€1,269
up €1,269 (+166.0%), from €764 to €2,034
of which Furniture and vehicles: +€1,906
- Cash -€1,227
down €1,227 (-2.9%), from €42,393 to €41,166
mainly Contributions, distributions and other (-€76,099) and Receivables within one year (-€5,690)
- Reserves -€39,871
down €39,871 (-95.2%), from €41,899 to €2,029
- Other debts +€31,484
up €31,484 (+806.4%), from €3,904 to €35,388
- Tax, wage and social debts +€2,622
new in 2026: €2,622
- Trade debts +€1,753
up €1,753 (+288.2%), from €608 to €2,361
- Gross operating margin -€7,422
down €7,422 (-12.0%), from €61,660 to €54,238
- Taxes -€2,128
down €2,128 (-13.9%), from €15,267 to €13,139
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,589 | €61,539 | -€4,050 | -6.2% |
| Fixed assets | 21/28 | €764 | €2,034 | +€1,269 | +166.0% |
| Tangible fixed assets | 22/27 | €764 | €2,034 | +€1,269 | +166.0% |
| Plant, machinery and equipment | 23 | €764 | €128 | -€637 | -83.3% |
| Furniture and vehicles | 24 | - | €1,906 | +€1,906 | |
| Current assets | 29/58 | €64,824 | €59,505 | -€5,320 | -8.2% |
| Amounts receivable within one year | 40/41 | €11,994 | €17,684 | +€5,690 | +47.4% |
| Trade receivables | 40 | €9,687 | €15,823 | +€6,136 | +63.3% |
| Other amounts receivable | 41 | €2,307 | €1,861 | -€446 | -19.3% |
| Cash at bank and in hand | 54/58 | €42,393 | €41,166 | -€1,227 | -2.9% |
| Deferred charges and accrued income | 490/1 | €10,437 | €655 | -€9,782 | -93.7% |
| Total equity and liabilities | 10/49 | €65,589 | €61,539 | -€4,050 | -6.2% |
| Equity | 10/15 | €60,499 | €20,629 | -€39,871 | -65.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,899 | €2,029 | -€39,871 | -95.2% |
| Distributable reserves | 133 | €41,899 | €2,029 | -€39,871 | -95.2% |
| Amounts payable | 17/49 | €5,090 | €40,910 | +€35,820 | +703.8% |
| Amounts payable within one year | 42/48 | €4,512 | €40,371 | +€35,858 | +794.7% |
| Trade debts | 44 | €608 | €2,361 | +€1,753 | +288.2% |
| Suppliers | 440/4 | €608 | €2,361 | +€1,753 | +288.2% |
| Taxes, remuneration and social security | 45 | - | €2,622 | +€2,622 | |
| Taxes | 450/3 | - | €2,622 | +€2,622 | |
| Other amounts payable | 47/48 | €3,904 | €35,388 | +€31,484 | +806.4% |
| Accrued charges and deferred income | 492/3 | €577 | €539 | -€38 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €968 | +€331 | +52.0% |
| Other operating charges | 640/8 | €625 | €998 | +€373 | +59.8% |
| Gross operating margin | 9900 | €61,660 | €54,238 | -€7,422 | -12.0% |
| Operating profit (loss) | 9901 | €60,398 | €52,272 | -€8,126 | -13.5% |
| Financial charges | 65/66B | €3,232 | €2,904 | -€328 | -10.1% |
| Recurring financial charges | 65 | €3,232 | €2,904 | -€328 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €57,166 | €49,368 | -€7,798 | -13.6% |
| Income taxes | 67/77 | €15,267 | €13,139 | -€2,128 | -13.9% |
| Profit (loss) for the period | 9904 | €41,899 | €36,229 | -€5,671 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,899 | €36,229 | -€5,671 | -13.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.